§ 35.02. DUE DATE; PAYMENT; DELINQUENCY.

The tax levied hereunder shall be due and payable on or before November 1. All tax bills paid prior to October 31 shall be discounted two percent (2%) for early payment. In the event the said taxes levied hereunder are not paid on or before December 31, a ten percent (10%) penalty shall attach December 31. Additionally, all delinquent taxes after November 30 shall bear interest at the rate of twelve percent (12%) per annum until paid. In other words, all ad valorem taxes shall be payable as follows:

At a two percent (2%) discount if paid on or before October 1;

At face value if paid between November 1 and November 30;

Twelve percent (12%) interest shall accrue on all bills paid after November 30;

At a ten percent (10%) penalty if paid after December 31.

City property taxes may be paid at the Warren S. Moore Union City Building or mailed to the City of Union, 1843 Mt. Zion Road, Union, Kentucky 41091. Those who pay by mail and wish to receive a receipt, should enclose a self-addressed, stamped envelope.

(Ord. 95-009, passed 7-10-95; Am. Ord. 96-007, passed 9-16-96; Am. Ord. 2005-011, passed 10-10-05; Am. Ord. 2006-008, passed 10-9-06; Am. Ord. 2007-010, passed 10-8-07; Am. Ord. 2008-010, passed 10-13-08; Am. Ord. 2009-004, passed 6-8-09; Am. Ord. 2009-009, passed 9-9-09; Am. Ord. 2010-006, passed 9-4-10; Am. Ord. 2011-007, passed 10-5-11; Am. Ord. 2012-008, passed 9-4-12; Am. Ord. 2013-011, passed 9-3-13; Am. Ord. 2014-014, passed 9-9-14)