133.010 Definitions.
113 words·~1 min read·
/ky/chapter-133/133-010A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this chapter, unless the context requires otherwise:
(1)"Board" means the county board of assessment appeals;
(2)"Department" means the Department of Revenue;
(3)"Taxpayer" means any person made liable by law to file a return or pay a tax;
(4)"Real property" includes all lands within this state and improvements thereon;
(5)"Personal property" includes every species and character of property, tangible and
intangible, other than real property; and
(a)"County" shall also mean a charter county government;
(b)"Fiscal court" shall also mean the legislative body of a charter county
government; and
(c)"County judge/executive" shall also mean the chief executive officer of a
charter county government.