ORDINANCE NO. O-17-2011
AN ORDINANCE PROVIDING
FOR THE IMPOSITION, LEVY,
COLLECTION,
BE IT ORDAINED BY THE
SECTION I
That for
the year 2011 there is hereby imposed, levied and ordered to be collected as
taxes of the City of Fort Thomas, Campbell County, Kentucky, the sum of $0.347
upon each one hundred dollars ($100.00) valuation of the real property and $0.347
upon each one hundred dollars ($100.00) valuation of personal property and
mixed property and $0.3971 upon each one hundred dollars ($100.00) valuation of
motor vehicles subject to taxation within the corporate limits of said City, as
assessed, corrected, and returned, according to law, for said year, and $0.347
upon each one hundred dollars ($100.00) valuation of all franchise valuations
as assessed and returned according to law for said year, to be used for
defraying the current and incidental expenses of city government.
SECTION II
The tax bills shall be made out, on
behalf of the City Clerk, in accordance with the assessed valuation for the
year 2011 as finally completed and reported to the Board of Council, and in
accordance with the valuation as certified by the State Tax Commission of the
The tax bills shall be printed in
proper form to show clearly and fully the year in which the taxes are
collected, the names of the owner(s) of the property, a brief description of
the property, the rate of taxation for the various funds, the total amount due,
and such other information as may be necessary in order to give a clear and
complete statement to the taxpayer.
The tax bills shall be substantially
bound in book form with proper stubs, and the City Clerk shall sign and deliver
the bills to the City Treasurer and shall take a receipt from the City
Treasurer showing the total number of bills turned over to the City Treasurer
and the aggregate amount thereof.
SECTION
The taxes herein fixed and levied
shall be due and payable at the Office of the City Treasurer, at the
SECTION IV
All bills not paid or postmarked by
The City Treasurer shall make a full
and complete settlement with the Board of Council and the Board of Education of
the City of Fort Thomas at the meetings of said respective Boards in January,
2012, of all tax bills placed in his hands for collection for the year 2011,
and shall furnish said Boards a list of Delinquents and insolvents. He shall, at the first Regular meeting of the
Board of Council in January, 2012, deliver to the City Clerk all unpaid bills
in his hands and the City Clerk shall add to and enter upon each of said bills
an additional penalty of ten percent (10%) of the amount of the total bill, and
shall redeliver said unpaid bills to the City Treasurer and take a receipt
therefore. The City Treasurer shall then
proceed to collect the said bills, with a total penalty of fifteen percent
(15%) of said tax and waste fees added hereto as herein before provided, and
interest from the first day of November, 2011, until paid, until further
directed by the Board of Council, and as said amounts are collected, shall
deposit them in the General Fund of the City of Fort Thomas to be apportioned
and paid into the respective funds for which levied.
SECTION V
There is hereby imposed, levied and
ordered to be collected a penalty of five percent (5%) upon all 2011 tax and
waste fees not paid or postmarked by October 31, 2011, and an additional
penalty of ten percent (10%) making a total of fifteen percent (15%) upon all
2011 tax and waste fees not paid or postmarked by January 1, 2012, which shall
bear interest at the rate of eight percent (8%) per annum from November 1, 2011,
until paid. In the event that a
delinquent tax bill is referred to the City Attorney for collection, legal
action will be initiated to collect the delinquent tax, interest, and penalty
levied thereof, and the costs associated with collection, including but not
limited to court costs, filing fees, and attorney fees.
SECTION VI
The City of Fort Thomas has a lien
upon the property assessed for the tax and waste fees levied thereon and
special assessments pursuant to the terms hereof, and all penalties, interest,
fees, commission, charges, and other expenses, including court costs and
attorneys fees incurred by reason of delinquency in payment of the tax bill or
in the process of collecting such bill and such a lien has a priority over all
other obligations or liabilities for which the property is liable.
SECTION
This Ordinance shall be in full force and effect from
and after its passage, approval, and publication as required by law.
APPROVED:
____________________________
Mary
H. Brown, Mayor
First
ADOPTED:
Published:
ATTEST:
_______________________________
Melissa
K. Kelly, City Clerk