Kentucky Statutes 91.481 – Definitions for KRS 91.484 to 91.527 and 92.810
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As used in KRS § 91.484 to KRS § 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.
Effective: March 29, 2023
History: Amended 2023 Ky. Acts ch. 128, sec. 2, effective March 29, 2023. — Amended 1982 Ky. Acts ch. 409, sec. 7, effective July 15, 1982. — Created 1980 Ky. Acts ch. 47, sec. 1, effective July 15, 1980.
(1) “Collector” means any city of the first class or any city which has adopted the provisions of KRS § 65.8834;
Terms Used In Kentucky Statutes 91.481
- City: includes town. See Kentucky Statutes 446.010
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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.
Effective: March 29, 2023
History: Amended 2023 Ky. Acts ch. 128, sec. 2, effective March 29, 2023. — Amended 1982 Ky. Acts ch. 409, sec. 7, effective July 15, 1982. — Created 1980 Ky. Acts ch. 47, sec. 1, effective July 15, 1980.