Ky. Rev. Stat. § 91.481

Current through Acts Received April 24, 2024

Section 91.481 - Definitions for KRS 91.484 to 91.527 and 92.810

As used in KRS 91.484 to 91.527 and 92.810, unless the context otherwise requires:

(1) "Collector" means any city of the first class or any city which has adopted the provisions of KRS 65.8834;

(2) "Land taxes" mean general taxes on real property and include the taxes both on land and improvements thereon;

(3) "Master commissioner" or "circuit clerk" means the master commissioner and the circuit clerk of the judicial district in which any collector is located;

(4) "Tax bill" means the statement of the land taxes and the lien thereon, levied and assessed by any taxing authority; and

(5) "Tax lien" means the lien of any tax bill established pursuant to KRS 91.560.

KRS 91.481

Amended by 2023 Ky. Acts ch. 128,§ 2, eff. 3/29/2023.

Effective:7/15/1980
Amended 1982 Ky. Acts ch. 409, sec. 7, effective 7/15/1982. -- Created 1980 Ky. Acts ch. 47, sec. 1, effective7/15/1980.