HomeMy WebLinkAbout79-11-1814425
ORDINANCE NO. 79-11-1814
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,
1979 THROUGH JUNE 30, 1980, WITH THE PURPOSES OF SAID TAXES THEREUNDER
DEFINED
BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF
PADUCAH, KENTUCKY:
SECTION 1. There is hereby levied for the period from July 1, 1979
through June 30, 1980, upon all taxable property within the City of Paducah, Ken-
tucky, real and personal, subject to taxation for municipal purposes, an ad valorem
tax of Forty-five and 5/10 cents ($0.455) 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 said period an ad valorem tax
of Nineteen Cents ($0.19) upon each one hundred dollars ($100.00) of the fair cash
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.
There is also levied for said period an ad valorem tax of One and 5/10 Cents
($0.015) upon each one hundred dollars ($100.00) of the fair cash value of unmanufactured
tobacco, and Four and 5/10 Cents ($0.045) upon each one hundred dollars ($100.00) of all
other unmanufactured agricultural products within said city subject to taxation for general
municipal purposes.
SECTION 3. All taxes levied by Sections 1 and 2 of this ordinance are
necessary and required in order to provide revenue to meet the requirements of the
apportionment 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 apportionment ordinance for the period from July 1 1979 through
June 30, 1980.
SECTION 4. There is also hereby levied for said period upon each one
hundred dollars ($100.00) assessed valuation of said taxable property a special ad
valorem tax of Two-tenths of One Cent ($0.0020) to be paid into and to become a part
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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 5. There is also hereby levied for said period upon each one
hundred dollars ($100.00) assessed valuation of said taxable property an ad valorem tax
of Two cents ($0.020) 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 Two and 6/10 cents
($0.026) to pay the interest on said outstanding unpaid voted bonds.
SECTION 6. There is also hereby levied for said period upon each one
hundred dollars ($100.00) assessed valuation of all real and personal property within
the city, subject to taxation for general municipal purposes, an ad valorem tax of
Four and 6/10 Cents ($0.046) 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 7. Pursuant to a resolution adopted by the Board of Commissioners
on November 14, 1978, the rax rate for the "West End Annexation Area" annexed on
December 13, 1977, and hereafter known as District 4, is hereby set at sixty percent
(60%) of the City Only portion of the ad valorem levy, or Thirty -Three cents
($0.330) upon each one hundred dollars ($100.00) assessed valuation of said
property.
SECTION 8. 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 requesting that the Board of Commissioners
of the City of Paducah levy an ad valorem tax on all property in said city subject to
taxation for school purposes. Pursuant to said resolution and budget there is hereby
levied the following taxes for the period from July 1, 1979 through June 30, 1980, an
ad valorem tax of Thirty-five Cents ($0.350) on each one hundred dollars ($100.00)
assessed valuation of all real and 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.
Said resolution pertaining to the aforesaid ad valorem tax of Thirty-five
($0.35) Cents per one hundred dollars ($100.00) of assessed valuation is in words and
figures as follows:
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"BE IT RESOLVED that there be imposed and levied by the Board
of Education of the Paducah Independent 'School District, Paducah,
Kentucky, the ad valoreum tax of thirty-five cents ($0.35) on each
$100..00 of assessment at;, fair :cash vtdfie of real -and personal_ pro-
perty and all franchises in the Paducah Independent School District,
subject to taxation for the 1979-80 fiscal year; the same being necessary
to be raised in addition to all other funds to be received by the Paducah
Independent School District to - support and - maintain the public schools
of the Paducah Independent School District".
SECTION 9. The Board of Education of the City of Paducah having also
adopted a resolution and budget requesting the levy of a Special School Building
Tax of Eleven and 9/10 Cents ($0.119) on each one hundred dollars ($100.00) of pro-
perty subject to local taxation in the City of Paducah, there is hereby further levied
a special school building tax of Eleven and 9/10 Cents ($0.119) on each one hundred
dollars ($100.00) of property subject to taxation for school purposes in said city for the
period from July 1, 1979 through June 30, 1980 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 pur-
pose of financing any program for the acquisition, improvement or building of schools
and to accomplish any or all- of such purposes.
SECTION 10.
and 3/10 Cents ($0.033)
There is hereby further levied an ad valorem tax of Three
on each one hundred dollars ($100.00) of assessed valuation
of all real and personal property subject to taxation for school purposes in said
City for the period from July 1, 1979 through June 30, 1980 for the purpose of aiding,
assisting and maintaining the Paducah Community College, which tax shall be and
the same is hereby declared to be a tax for school purposes.
follows:
SECTION 11. The taxes levied under this ordinance are summarized as
PURPOSE
General Fund of the City
Other Municipal Purposes
Public Library
Appointive Employees' Pension Fund
Voted Bonds
Sinking Fund for Retirement
RATE PER $100.00
$0.455
$0.046
$0.002
$0.020
Interest $0.026
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SCHOOL PURPOSES
Public Schools - Operating Fund $0.3500
Public Schools: Special School --Building Tax $0..1190
Paducah Community College $0-:033
Total Tax:: Rate "per >$100.00 on- ° property= subject to full tax rate 1:: 05-1
Special Levies for General Fund
Stocks of Banks and Trust Companies $0.190
Unmanufactured tobacco products $0.015
Other unmanu.factured agricultural products $0.045
SECTION 12. 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 13. This ordinance shall be in full force and effect from and
after the date of its adoption.
Mayor
Passed by the Board of Commissioners November 13, 1979
Recorded by Louise McKinney, City Clerk, November 13, 1979.