2006 Kentucky Revised Statutes - .010   Definitions.

133.010 Definitions. 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. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 224, effective June 20, 2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 337, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 326, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1.