HomeMy WebLinkAbout85-9-2733393
ORDINANCE NO. 85-9-2733
AN ORDINANCE FIXING THE LEVIES AND RATES OF TAXATION ON ALL PROPERTY IN THE CITY OF
PADUCAH,- KENTUCKY, SUBJECT TO TAXATION FOR MUNICIPAL PURPOSES AND FOR SCHOOL PURPOSES FOR THE
PERIOD FROM JULY 1, 1985 THROUGH JUNE 30, 1986, WITH THE PURPOSES OF SAID TAXES THEREUNDER
DEFINED
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. There is hereby levied for the period from July 1, 1985 through June
30, 1986, upon all taxable real property within the City of Paducah, .Kentucky, subject to
taxation for municipal purposes, an ad valorem tax of Forty-five and 3/10 cents ($0.453) upon
each one hundred dollars ($100.00) assessed.valuation of said property, pursuant to Section
157 of the State Constitution, to defray the cost of maintaining and administering the
government of the City of Paducah for said period, exclusive of the levies hereinafter
mentioned and defined, and the proceeds of said tax levy shall be paid into the General Fund
of the City.
SECTION 2. There is hereby levied for the period from July 1, 1985 through June
30, 1986, upon all taxable personal property within the City of Paducah, Kentucky, subject to
taxation for municipal purposes, an ad valorem tax of Forty-nine cents ($0.490) upon each one
hundred dollars ($100.00) assessed valuation of said property, pursuant to Section 157 of the
State Constitution, to defray the cost of maintaining and administering the government of the
City of Paducah for said period, exclusive of the levies hereinafter mentioned and defined,
and the proceeds of said tax levy shall be paid into the General Fund of the City.
SECTION 3. There is hereby levied for said period an ad valorem tax of Twenty-two
and 5/10 ($0.225) Cents upon each one hundred dollars ($100.00) of the taxable value of the
shares of. stock of State Banks and Trust Companies incorporated under the laws of this
Commonwealth and doing business in the City of Paducah, and the same tax is also hereby
levied upon the shares of stock of National Banks doing business within the City.
SECTION 4. All taxes levied by Sections 1, 2, and 3 of this ordinance are
necessary and required in order to provide revenue to meet the requirements of the budget
ordinance adopted by the Board of Commissioners, and the proceeds of such tax levies and all
other revenue of the City not specifically allocated to other purposes shall be deposited
into the General Fund of the .City to be expended as provided in the budget ordinance for the'
period from July 1, 1985 through June 30, 1986.
SECTION 5. There is also hereby levied, for said period upon each one hundred
dollars ($100.00) assessed valuation of said taxable real property a special ad valorem -tax
of One and 5/10 Cents ($0.015) to be paid into and to become a part of the Appointive
Employees` Pension Fund., which fund shall be segregated and set apart for the purposes
defined in KRS 90.400 and the City Civil Service Ordinance adopted on December 2, 1947, as
amended.
SECTION 6. There is also hereby levied for said period 'upon each one hundred
dollars ($100.00) assessed valuation of said taxable personal property a special -ad valorem
tax of One. and 5/10 Cents ($0.015) to be paid into and to: become a part of the Appointive
Employees' Pension Fund, which fund shall .be segregated and set apart for the purposes
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defined in KRS 90.400 and the City Civil Service Ordinance adopted on December 2, 1947, as
amended.
SECTION 7. There is also hereby levied for said period upon each one hundred dollars
($100.00) assessed valuation of said taxable real property an ad valorem tax of Six -tenth of
one Cent ($0.006) to be deposited into a sinking fund for the purpose of paying and retiring
bonds which have been voted by the people of the City of Paducah, and there is likewise levied
for said period upon each one hundred dollars ($100.00)'assessed valuation of said taxable
property an .ad valorem tax of Eight -tenths of one Cent ($0.008) to pay the interest on said
outstanding unpaid voted bonds.
SECTION 8. There is also hereby levied for said period upon each one hundred dollars
($100.00) assessed valuation of said taxable personal property an ad valorem tax of Six -tenths
of one Cent ($0.006) to be deposited into a sinking fund for the purpose of paying and retiring
bonds which have been voted by the people of the City of Paducah, and there is likewise levied
for said period upon each one hundred dollars ($100.00) assessed valuation of said taxable
property an ad valorem tax of Eight -tenths of one Cent ($0.008) to pay the interest on said
outstanding unpaid voted bonds.
SECTION 9. There is also hereby levied for said period upon each one hundred dollars
($100.00) assessed valuation of all real property within the city, subject to taxation for
general municipal purposes, an ad valorem tax of Five Cents ($0.050) for the purpose of
maintaining and operating the Public Library, pursuant to the provisions of KRS 173.360, and
the proceeds of said tax levy shall be paid to the Board of Trustees of the Public Library.
SECTION 10. There is also hereby levied for said period upon each one hundred
dollars ($100.00) assessed valuation of all personal property within the city, subject to
taxation for general municipal purposes, an ad valorem tax of Five Cents ($0.050) for the
purpose of maintaining and operating the Public Library, pursuant to the provisions of KRS
173.360, and the proceeds of said tax levy shall be paid to the Board of Trustees of the Public
Library.
SECTION 11. There is hereby further levied an ad valorem tax of Three and 2/10 Cents
($0.032) on each one hundred dollars ($100.00) of assessed valuation of all real property
subject to taxation for school purposes in said City for the period from July 1, 1985 through
June 30, 1986 for the purpose of aiding, assisting and maintaining Paducah Junior College,
which tax shall be and the same is hereby declared to be a tax for school purposes.
SECTION 12. There is hereby further levied an ad valorem tax of Three and 4/10 Cents
($0.034).on each one hundred dollars ($100.00) of assessed valuation of all personal property
subject to taxation for school purposes in said City for the period from July 1, 1985 through
June 30, 1986 for the purpose of aiding, assisting and maintaining Paducah Junior College,
which tax shall be and the same is hereby declared to be a tax for school purposes.
SECTION 13,, The Board of Education of the City of Paducah, pursuant to the authority
vested in it under its charter and under the laws of the Commonwealth of Kentucky, has adopted
a resolution and budget levying an ad valorem tax on all real property in said city subject to
taxation for school purposes. Pursuant to said resolution, budget and levy the following taxes
for the period from July 1, 1985 through June 30, 1986, an ad.valorem tax of Forty and 3/10
($0.403) Cents on each one hundred dollars ($100..00) assessed valuation of all real property
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subject to taxation for school purposes in the City of Paducah for the support and
maintenance of the public schools of said City shall be collected by the City for the Board
of Education.
SECTION 14. The Board of Education of the City of Paducah, pursuant to the
authority vested in it under its charter and under the laws of the Commonwealth of Kentucky,
has adopted a resolution and budget levying an ad valorem tax on all personal property in
said city subject -to taxation for school purposes. Pursuant to said resolution, budget and
levy the following taxes for the period from July 1, 1985 through June 30, 1986, an ad
valorem tax of Forty-one and 4/10 Cents ($0.414) on each one hundred dollars ($100.00)
assessed valuation of all personal property subject to taxation for school purposes in the
City of Paducah for the support and maintenance of the public schools of said City shall be
collected by the City for the Board of Education.
SECTION 15. The Board of Education of the City of Paducah having also adopted a
resolution and budget levying a Special School Building Tax of Thirteen and 9/10 Cents
($0.139) on each one hundred dollars ($100.00) of real property subject to local taxation in
the City of Paducah for the purpose of providing for the purchase or lease of school sites
and buildings, for the erection and complete equipping of new school buildings, for the major
alterations, enlargement and complete equipping of existing buildings, for the purpose of,
retiring, directly or through rental payments school revenue bonds issued for such school
building improvements and for the purpose of financing any program for the acquisition,
improvement or building of schools and to accomplish any or all of such purposes which shall
be collected by the City for the Board of Education.
SECTION 16. The Board of Education of the City of Paducah -having also adopted a
resolution and budget levying a Special School Building Tax of.Fourteen and 2/10 Cents
($0.142) on each one hundred dollars ($100.00) of personal property subject to local taxation
in the City of Paducah for the purpose of providing for the purchase or lease of school sites
and buildings, for the erection and complete equipping of new school buildings, for the major
alterations, enlargement and complete equipping of existing buildings, for the purpose of
retiring, directly or through rental payments school revenue bonds issued for such school
building improvements and for the purpose of financing any program for the acquisition, im-
provement or building of schools and to accomplish any or all of such purposes which shall be
collected by the City for the Board of Education.
SECTION 17_ The taxes levied under this ordinance are summarized as follows:
PURPOSE
General Fund of the City
Real Property
Personal Property
Other Municipal Purposes:
Public Library
Real Estate
Personal Property
Appointive Employees' -Pension Fund
RATE PER $100.00
$0.453
$0.490
$0.050
$0.050
Real Estate $0.015
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Personal Property
Voted Bonds:
$0.015
Sinking Fund for Retirement
Real Property $0.006
Personal Property $0.006
Interest
Real Property $0.008
Personal Property $0.008
SCHOOL PURPOSES:
Paducah Junior College
Real Estate $0.032
Personal Property $0.034
Total Tax Rate per $100 - real property $0.564
Total Tax Rate per $100 - personal property $0.603
Special Levies for General Fund:
Stocks of Banks and Trust Companies $0.225
SECTION 18.. The City of Paducah shall collect the following taxes for the Board of
Education:
Public Schools - Operating Fund
Real Property $0.403
Personal Property $0.414
Public Schools - Special Building Fund
Real Property $0.139
Personal Property $0.142
SECTION 19. The provisions of this ordinance are severable. If any provision,
section, paragraph, sentence or part thereof shall be held unconstitutional or invalid, such
decision shall not affect or impair the remainder of this ordinance, it being the legislative
intent to ordain and enact each provision, section, paragraph, sentence and part thereof
separately and independent of each other.
SECTION 20. Due to the necessity for the City to borrow money, an emergency is
hereby declared to exist and this ordinance shall be in full force and effect immediately upon
its passage at one reading.
JOE VITERISI
Mayor
Introduced and passed by the Board of Commissioners Sept. 24, 1985
Recorded by Lenita Smith, City Clerk, September 24, 1985
Published by The Paducah Sun September 30, 1985.