Kentucky Statutes > Chapter 92 – Finance and Revenue of Cities Other Than the First Class


§ 92.242	City board of tax supervisors
§ 92.280	General power of urban-county government and city of home rule class to tax
§ 92.281	Levy of all taxes authorized by Constitution Section 181 — Exceptions — License fees — Occupational tax
§ 92.282	Application of occupational license fees to racetrack extension
§ 92.290	Situs for taxation in cities
§ 92.300	Exemptions from city taxation in urban-county government and city of home rule class — Regulation of ministers
§ 92.305	Abandoned urban property in urban-county government and city of home rule class — Separate rate of taxation
§ 92.330	Purpose of tax levied or imposed by city of home rule class to be specified — Funds not to be diverted
§ 92.340	Liability of city of home rule class for violation of KRS 92.330 or 91A.030(13) — Remedies
§ 92.412	Property assessment procedures for ad valorem tax levies in city of home rule class not electing by ordinance to use annual county assessment
§ 92.810	Enforcement of collection of tax bills by urban-county government and city of home rule class

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Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
Oath: A promise to tell the truth.
Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
Personal property: All property that is not real property.
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.

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