91.481 Definitions for KRS 91.484 to 91.527 and 92.810.

114 words·~1 min read·/ky/chapter-91/91-481

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

As used in KRS 91.484 to 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.