134.010 Definitions for chapter.
471 words·~2 min read·
/ky/chapter-134/134-010A 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)"Certificate of delinquency" means a tax claim on real property for taxes that:
(a)Remains unpaid on April 15 under the regular collection schedule, or three
full months and fifteen
(15)days from the date the taxes were due under an
alternative collection schedule as determined under KRS 134.015; and
(b)Has been filed with the county clerk pursuant to KRS 134.122;
(2)"Chief executive" means the elected head of the executive branch of government in
a city or county;
(3)"Commissioner" means the commissioner of the department;
(4)"County" includes counties, urban-county governments, charter county
governments, consolidated local governments, and unified local governments;
(5)"Department" means the Department of Revenue;
(6)"Governing body of a county" means the elected legislative body of a county;
(7)"Omitted property" means property described in KRS 132.290;
(8)"Personal property" includes every species and character of property, tangible and
intangible, other than real property;
(9)"Personal property certificate of delinquency" means a personal property tax claim
that:
(a)Remains unpaid as of April 15 under the regular collection schedule or three
(3)full months and fifteen
(15)days from the date the taxes were due under an
alternative collection schedule as determined under KRS 134.015; and
(b)Has been filed with the county clerk pursuant to KRS 134.122;
(10)"Priority certificate of delinquency" means a certificate of delinquency available for
sale that relates to a parcel of property against which a third-party purchaser already
holds a certificate of delinquency from a prior tax year;
(11)"Protected list" means the list submitted to the county clerk by the county attorney
of certificates of delinquency not eligible for sale pursuant to KRS 134.504(10);
(a)"Property taxes" means the ad valorem taxes due the state, a county, a county
school district, or other taxing district;
(b)"Property taxes" also includes any other ad valorem taxes imposed by a
governmental entity that are included on the same property tax bill as the
levies listed in paragraph
(a)of this subsection and that the sheriff is
responsible for collecting either through a statutory requirement or agreement
with a taxing district;
(13)"Real property" includes all lands within the state and improvements thereon;
(14)"Taxpayer" means the owner of property on the assessment date, or any person
otherwise made liable by law for ad valorem taxes attributable to that assessment
date;
(15)"Tax claim" includes the taxes due on a tax bill, the penalties, costs, fees, interest,
commissions, the lien provided in KRS 134.420 and any other expenses that have
become or are by reason of the delinquent tax bill proper legal charges imposed by
this chapter against the delinquent taxpayer at any given time; and
(16)"Third-party purchaser" means a purchaser of a certificate of delinquency.