§ 38.10. DELINQUENT TAX COLLECTION.  


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  • (A) The County Attorney shall provide for the collection of delinquent property taxes for the Metro Government pursuant to such conditions and authorities as are provided by statute to the County Attorney and as shall be agreed between the County Attorney and the Secretary.
    (B) The Jefferson County Attorney's office and the Jefferson County Clerk's office are hereby appointed collectors of all former City of Louisville delinquent real and personal property taxes.
    (C) As compensation for the collection of all former City of Louisville delinquent real and personal property taxes, and consistent with the statutory fees authorized for the County Attorney and the County Clerk in KRS Chapter 134, the County Attorney shall receive a fee of 20% and the County Clerk shall receive a fee of 10% of the amount of former City of Louisville delinquent real and personal property taxes due, including any penalties and interest which have accrued on said sums, and said fees of the County Attorney and the County Clerk shall be an add-on fee payable by the delinquent taxpayer. The County Attorney and the County Clerk fees authorized herein shall be a part of the tax lien on the subject property of the delinquent taxpayer.
    (Lou. Metro Ord. No. 11-2003, approved 2-13-2003; Lou. Metro Am. Ord. No. 138-2003, approved 8-18-2003)