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HomeMy WebLinkAbout79-11-1822440 ORDINANCE NO. 79-11 -AN ORDINANCE REFUNDING REAL. ESTATE . TAXES WHICH- WERE ASSESSED JANUARY 1, .19,78, -.AND. PAID PRIOR TO JUNE 7,:-..1979 FOR RESIDENTS IN THE NEWLY ANNEXED WEST. END. PORTION .OF- THE CITY OF PADUCAH WHO RECEIVED AND PAID TAX BILLS FROM THE,_ -CONCORD FIRE DISTRICT AND THE- LONE ,OAK FIRE DISTRICT WHEREAS, the City of Paducah annexed certain lands_ west of the._ then existing city limits., of -the_ City of Paducah on :December. _13, 1977, and WHEREAS,. said. annexation was., sustained b,y the Kentucky ,Court :of Appeals on February ,16„ 1979,._ and, - _WHEREAS,. -the Coinr_t of Appeals of the Commonwealth of Kentucky affirmed on October -19, 1979, that the.,annexation of -said territories was. completed- on December 13,, 1977, and WHEREAS, the residents of this newly annexed area paid Fire District tax which were assessed January 1, 1978 to the Concord Fire District and the Lone Oak Fire District, and WHEREAS, the same residents paid real estate taxes to the City of Paducah which were assessed as of January 1, 1978 and said real estate taxes included pro- visions for fire protection,. and WHEREAS, KRS 75.020 .provides that .the City .may assume the liability of the Fire District taxes for the above mentioned property owners, and WHEREAS, it is the desire of the Board of Commissioners of the City of Paducah not to "tax" the citizens of the City of Paducah twice for the same services, and WHEREAS, Computer Services, Inc., who maintains tax payment records for McCracken County, Kentucky, will be able to determine the persons entitled to said refund and the amount of each refund, and will be able to prepare checks pay- able to the individuals entitled to said checks, NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PADUCAH, KENTUCKY: SECTION 1. That the residents of the City of Paducah who were annexed into the City of Paducah on December 13, 1977 and who paid taxes to the Concord Fire District and the Lone Oak Fire District prior to June 7, 1979, which were assessed on January 1, 1978, be refunded the amounts of tax that they paid to the Concord Fire District and the Lone Oak Fire District. 441 SECTION 2. The refixnd, more fully described in Section 1 hereinabove, shall not include penalties or interest., which may have been paid due to the - tax bill not being paid on time and. shall include_ only taxes assessed as of January 1, 1978. SECTION 3. The City Manager is hereby authorized to enter into a _contract with Computer Services, Inc., for the determination of the proper persons entitled to the refund granted in Section 1 hereinabove and to prepare checks made payable to said persons. SECTION 4. The amount of money_ .to be refunded shall not exceed $18,000 to the tax payers in the Concord Fire District or the sum of $14,400 to the tax payers residing in the Lone Oak Fire District. SECTION 5. The City Manager and the City Treasurer are, authorized to Computer Service pay p s, Inc . , a reasonable fee for their services provided for as _ a _ . hereinabove describef. SECTION 6. An emergency is declared to exist and this ordinance shall therefore be introduced and remain on file for public inspection forat at least one week in the completed form in which it shall be put upon _its final passage, and if adopted shall be in full force and effect immediately thereafter. Introduced by the Board of Commissioners November 13, 1979 Passed by` the Board of Commissioners November 27, 1979 Recorded by Louise' McKinney, City Clerk, November 27, 1979.