§ 91.200 City license taxes — Imposition — Exemptions — Rate — Collection — Transfer of surplus to general fund — Use — Restriction on ad valorem tax for sinking fund purposes — Issuance and enforcement of licenses — Regulation of ministers
§ 91.202 Application of occupational license fees to racetrack extension
§ 91.260 Ad valorem taxes — Taxes based on income, licenses and franchises — Exemption of manufacturing establishments, including qualified data centers
§ 91.265 Power to levy all taxes authorized by Const., 181 — Exceptions
§ 91.270 Taxes based on income, licenses and franchises — Payment and collection — Disposition of revenue — Penalty — Lien
§ 91.280 General and special tax levies — Crediting of collections — Diversion forbidden — Failure to make levy
§ 91.285 Taxation of abandoned urban property by city of the first class
§ 91.310 Assessment of real and personal property — Definition of terms
§ 91.320 Property, how listed for assessment — Taxpayers’ lists — Assessment in office of property valuation administrator — Inquiries by assessor — Records of real estate transfers
§ 91.330 Correction of taxpayer’s list by assessor — Review
§ 91.340 Assessor to view property before assessing it
§ 91.350 Assessment returns to be available to public — What to show
§ 91.360 Designation of real property — Errors and omissions
§ 91.370 Retrospective assessment
§ 91.380 Remedies applicable to corrected and retrospective assessments
§ 91.390 Board of equalization
§ 91.400 Proceedings before board of equalization — Appeal
§ 91.410 Effect of failure to elect board or failure of board to act — Taxpayer’s complaint and remedy
§ 91.420 Tax bills, how made out and listed for collection — Evidence of validity of tax
§ 91.430 Taxes, when to be paid — Discounts — Interest and penalties
§ 91.440 Enforcement of taxes against fiduciaries, agents and trust estates
§ 91.450 Tax notice
§ 91.481 Definitions for KRS 91.484 to 91.527 and 92.810
§ 91.484 Preparation of list of delinquent taxes by collector — Contents
§ 91.487 Suit for enforcement of city’s tax lien
§ 91.488 Enforcement of city tax liens — Alternate remedy — Joinder of parcels — Separate listing
§ 91.4881 Petition
§ 91.4882 Action in rem — Pleadings — Default judgment — Cross-claim by taxing authority
§ 91.4883 Publication of notice
§ 91.4884 Notice by mail to interested parties
§ 91.4885 . Sale by master commissioner — Determination of owner’s equity of redemption
§ 91.494 Affidavits filed with circuit clerk — Effect
§ 91.501 Consolidation of suits affecting the same land — Effect of statute of limitations on pending suits — Cross-claim for ad valorem tax
§ 91.504 Trial — Master commissioner’s judgment sale — Appeal from judgment of the sale
§ 91.507 Judgment after trial
§ 91.511 Discharge of lien or satisfaction of judgment — Redemption
§ 91.514 Vesting title in purchases — Title subject to designated liens — Exceptions
§ 91.517 Confirmation of sale by court — Priority of distribution of proceeds
§ 91.521 Appeal from judgment confirming or disapproving commissioner’s sale and distribution of proceeds
§ 91.524 Costs upon redemption
§ 91.527 City may hold, sell, transfer, lease, or use real estate purchased at a commissioner’s sale
§ 91.550 Collection of taxes on property of infant or person of unsound mind — Protection of future estates
§ 91.560 Tax lien
§ 91.570 Collection of taxes by action
§ 91.610 Obligation of city or consolidated local government to taxpayer — Deduction of tax owed
§ 91.620 Capital stock of incorporated banks, trust companies, and guaranty or security companies — Assessment procedure
§ 91.630 Capital of individuals and unincorporated companies, how assessed
§ 91.640 Value of capital, how determined
§ 91.650 Notice of assessment — Application for change of valuation
§ 91.660 Tax bills, how made out and collected
§ 91.670 Stockholders not required to list stock if corporation pays tax
§ 91.680 Assessment of capital stock when no report filed
§ 91.750 Definitions for KRS 91.750 to 91.762
§ 91.752 Authority for establishment of district
§ 91.754 Petition proceedings to request establishment of district
§ 91.756 Ordinance — Requirements to be included
§ 91.758 Economic improvement plan — Annual budget — Levy and collection of assessments — Appeal — Lien
§ 91.760 Memberships, powers, and responsibilities of board
§ 91.762 Change of boundaries — Dissolution — Disposition of excess funds
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Kentucky Statutes > Chapter 91 - Finance and Revenue of Cities of the First Class

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amortization: Paying off a loan by regular installments.
  • Animal: includes every warm-blooded living creature except a human being. See Kentucky Statutes 446.010
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Committee substitute: Short for committee amendment in the nature of a substitute.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Devise: To gift property by will.
  • Docket: A log containing brief entries of court proceedings.
  • Dower: A widow
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal estate: includes chattels, real and other estate that passes to the personal representative upon the owner dying intestate. See Kentucky Statutes 446.010
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Quorum: The number of legislators that must be present to do business.
  • Trustee: A person or institution holding and administering property in trust.