Just for the moment, let's set aside the fact West Buechel's annual ad valorem tax (property tax) ordinance is D.O.A. for lack of a second reading on a different day. Let's look at the text of the ordinance itself, which adopts the Jefferson County Property Valuation Administrator's (PVA) annual assessment.
By state statute, the default property assessment date is set on January 1 of each year, and this is the assessment date used by the Jefferson County PVA. However, West Buechel's Ordinance 263 Series 2015, which was sorta almost enacted in June, sets the City's assessment date at July 1, 2015.
I think that this is a problem. I think it is an irreconcilable fatal error to adopt the Jefferson County PVA assessment of January 1, 2015 and then specify a different assessment date of July 1.
It's not a screw-up because it can be fixed. For now it is merely a boo-boo. It's an embarrassing and goofy boo-boo, but what can you expect from a Dope Lawyer?
If it is not fixed, it then become an expensive screw-up Someone will take it to court and melt that goofy Ordinance 263 to slag with a blow torch. No property taxes this year, and the City loses about $300,000 in revenue.
I might have to squeeze that $300,000 out of the City Attorney, like squeezing juice out of a lemon
Wow. Now that think about it, doing that could be a lot of fun.
Nevermind. Looks good to me. Let it slide.