HomeMy WebLinkAboutOrdinance Book 18, Page 993, Ordinance Number 75-9-1172ORDINANCE. NO. 75-9-1172
AN ORDINANCE CIiANGING THE FISCAL YEAR OF THE CITY OF PADUCAH,
KENTUCKY, FIXING THE DATE OF THE ANNUAL TAX LEVY, FIXING THE DUE AND
DELINQUENCY DATES OF CITY TAXES, FIXING THE DATE OF THE ANNUAL TAX SALE
BY THE TREASURER, REPEALING ALL ORDINANCES IN CONFLICT THEREWITH, AND
CONTAINING A SEVERABILITY PROVISION
WHEREAS, Section 132.285 of Kentucky Revised Statutes (such statutes
hereinafter called KRS) provides that any Kentucky city may by ordinance elect to use
the annual county assessment for property situated within such city as a basis of
ad valorem tax levies ordered or approved by the legislative body of the city; and
WHEREAS, such section also provides that any such city adopting the county
assessment may fix the time for levying the city tax rate, fiscal year, due and delinquency
dates for taxes and any other dates that will enable it effectively to adopt the county
assessment, notwithstanding any statutory provisions to the contrary; and
WHEREAS, on June 25, 1974 the Board of Commissioners of the City of Paducah,
Kentucky, (being the legislative body of said city) did adopt an ordinance adopting the
McCracken County assessment of property as a basis for ad valorem taxes for the City
of Paducah, and fixed the date for the assessment of property therein as January 1 of each
year, corresponding to the assessing date of McCracken County, Kentucky, for the ensuing
fiscal year; and
WHEREAS, it is now necessary to establish dates for the fiscal year of said city, i
the time for levying the city tax rate, the due and delinquency dates for city taxes, and
the date of the annual sale of properly for delinquent taxes. j
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COINIMISSIONERS OF THE
CITY OF PADUCAH, KENTUCKY:
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SECTION 1. The fiscal year of the city shall begin on July 1 and end on June 30
of the following year as authorized by KRS 92.020.
SECTION 2. Th,! annual levy for city taxes shall be.. made before. Octoher 31
in each fiscal year inM,,ad of 3loy I an now providt,d by Kits 92.370(2).
SECTION 3. Tho city Iaxea fur +•ach fiaaal ,year shall be due and payable in
two equal Parts, the first of :iamo to ho dnr•. nn Knvvolhcr I mal the s0(vnld to bo (1110 on the
following! April 1.
SEC IMN a. 'I'r+x not paid within ou.. rsl.•ndm' month after Ih0 title dal(
shall bear pendlr ,(aid its tr•r+•:,1 al the ralo.: not tants Ill li Itti
9933
994
SECTION 5. The annual sale of property for delinquent taxes shall be made
by the city treasurer on the first Monday in August following the preceding fiscal year,
or as soon thereafter as practicable, but in other respects to be made to comply with
KRS 92.670.
SECTION 6. All ordinances, or parts of ordinances, in conflict herewith, are,
to the extent of such conflict, hereby repealed..
SECTION 7. That if any section, paragraph or provision of this ordinance
shall be found to be inoperative, ineffective or invalid for any cause, the deficiency
or invalidity of such section, paragraph or provision shall not affect any other
section, paragraph or provision hereof, it being the purpose and intent of this
ordinance to make each and every section, paragraph and provision hereof separable
from all other sections, paragraphs and provisions.
SECTION 8. This ordinance shall be introduced and remain on file for one
week for public inspection in the completed form in which it shall be put upon its final
passage, and if adopted shall be in full force and effect ten days thereafter.
Mayor
Introduced by the Board of Commissioners September 16, 1975
Passed by the Board of Commissioners September 23, 1975
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Recorded by Sarah Thurman, City Clerk, September 24, 1975.