HomeMy WebLinkAboutOrdinances Book 9, Page 859, No Ordinance Number-4 -
Page 859
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AN ORDINANCE FURTHh1R REGULATING THE METHODS OF PAYING
TAXES IN THE CITY OF PADUCAH, KENTUCKY, PROVIDING FOR PARTIAL
PAYi6ENTS THEREOF AND EXTE14DING THE TI_.,3 FOR PAYING THE SECOND
HALF YEARIS TAXIES UNDER SAID PARTIAL PAYMENT PLAN.
BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE
CITY OF PADUCAH, KENTUCKY.
SECTION 1.
Subject to the provisions of Sections 3184 and 3185,
Kentucky Statutes, as amended, any 'tax payer who desired to pay
his annual advalorum taxes in installments as herein provided
may pay the same in the following manner:
If said tax be paid in full during the month of
April in any year, said tax payer will be allowed a
discount of three per cent (3%). If said tax be .
paid during the month of May a discount of two
per cent (2%) shall be allowed on such payment.
Said discount shall apply only upon payments in full
of the whole annual advalorem tax -of such tax payer.
Should said tax payer desire to pay his taxes in
installments as herein provided,,he may pay
1/3 of first half year's taxes in the month of April
1/3 of said first half yearfs taxes in the month of
May
1/3 of first half years taxes in the month of June.
So much of said taxes as remain unpaid on the first"half years
tax bill on the first of July shall be subject to the penalties
and interest hereinafter provided.
Such advalorem taxes due to be paid during the second
half of each year may be paid as follows: �1ot less than one half
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(;) thereof may be paid during the month of October and the
remaining half thereof may be paid during the month of November.
SECTION 2.
On all unpaid tax bills for the f i_ st half year,
remaining unpaidon the first day of July, and on all balances
remaining unpaid thereon, there shall be added a penalty of ten
per cent (10%) of the amount of said tax bill on the amount of
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such balances remaining unpaid and same shall be collected as
part of said tax bill and shall bear interest as provided by law.
Page 860
If no part of the second half year's tax bills are paid on the
first of November there shall 111-ewtse be added a penalty of
ten per centum of said tax bills and to be treated and collected
as part of said tax bills but should said tax payer pay one half
(e1) of said tax bill before the first of November the said
penalty shall not attach to the remainder of said tax bill
until the first day of December and then only to the amount of
the unpaid balances thereof.
All receipts for partial payments under this ordinance
shall give the name of the tar, payer, the number and amount of
tax bill and the date of payment and such partial payment shall
be receipted for upon receipts especially prepared for such
purpose and the amount and date of such payments shall be
endorses upon the original tax bill and the •tax payer shall
thereafter be liable only for the balance remaining unpaid on
such tax bill together with such penalties as may accrue as
herein provided.
SECTION 3.
This ordinance shall be in gull for Lefrom and after
its adoption.
Sig�necl
Hayor
Passed by the Board of Commissioners March :,:9..th, 1964.
Recorded by Rudy Stewart, Clerk March Z011 1934.
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