HomeMy WebLinkAboutOrdinance Book 18, Page 1032, Ordinance Number 75-11-11901032
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ORDINANCE NO. 75-11-1190
AN ORDINANCE AMENDING SECTION 2 AND SECTION 3 OF 0
NO. 75-9-1172 ENTITLED "AN ORDINANCE CHANGING THE FISCAL YEAR
CITY OF PADUCAH, KENTUCKY, FIXING THE DATE OF THE ANNUAL TA:
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FIXING THE DUE AND DELINQUENCY DATES OF CITY TAXES, FIXING TB
THE ANNUAL TAX SALE BY THE TREASURER, REPEALING ALL ORDiNAN
CONFLICT THEREWITH, AND CONTAINING A SEVERABILITY PROVISION",
WAS ADOPTED BY THE BOARD OF COMMISSIONERS OF THE CITY OF PA
ON SEPTEMBER 23, 1975
WHEREAS, on June 25, 1974, the Board of Commissioners of
of Paducah, Kentucky, adopted an ordinance adopting the McCracken Cor
assessment of property as a basis for ad valorem taxes for the City and
the date for the assessment of property therein as January 1 of each yea
corresponding to the assessing date of McCracken County, Kentucky, an,
WHEREAS, said ordinance provided that the annual levy for
city taxes should be made before October 31 in each fiscal year, and the
tares for each fiscal year should be due and payable in two equal parts.
first of same to be on November 1 and the second due on the following
April 1, and
WHEREAS, due to unforseen circumstances the final assessmr
McCracken County as of January 1, 1975 has been delayed and has not
been available in time for the tax levy of the City to be made before Oct
1975, and
WHEREAS, it is the intent of Kentucky Revised Statutes and of the
aforesaid ordinance that taxpayers should have one calendar month for the
payment of city taxes before snme become. delinquent.
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS
OF THE CITY OF PADUCAH. KFFTUCKY:
SECTION 1. That Section 2 rind Section 3 of an ordinance having the
title quoted above, adopted by the Board of Commissioners on September 23, 1975,
be amended and reordained so that said Sections ns amended and reordained shall
read ns f+:llows:
"SECTION 2. The annual Ievy for City taxes shall bu
made before Decemher 1 in each fiscal year instead of May 1 as
now provided by KRS 92.370(2)".
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"SECTION 3. The city taxes for each fiscal year shall be
due and payable in two equal parts, the first of same to be due
on December 1 and the second to be due on the following April 1".
SECTION 2. This ordinance shall be in full force and effect from and
after its adoption.
Mayor
Passed by the Board of Commissioners November 6, 1975
Recorded by Sarah Thurman, City Clerk, November 6, 1975.