134.010 Definitions for chapter.
As used in this chapter, unless the context requires otherwise: <br>(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 (3)
full months and fifteen (15) days from the date the taxes were due under an <br>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; <br>(4) "County" includes counties, urban-county governments, charter county
governments, consolidated local governments, and unified local governments;
(5) "Department" means the Department of Revenue; <br>(6) "Governing body of a county" means the elected legislative body of a county; <br>(7) "Omitted property" means property described in KRS 132.290; <br>(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: <br>(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 <br>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 <br>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);
(12) (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 <br>levies listed in paragraph (a) of this subsection and that the sheriff is <br>responsible for collecting either through a statutory requirement or agreement <br>with a taxing district;
(13) "Real property" includes all lands within the state and improvements thereon; <br>(14) "Taxpayer" means the owner of property on the assessment date; <br>(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 <br>become or are by reason of the delinquent tax bill proper legal charges imposed by <br>this chapter against the delinquent taxpayer at any given time; and
(16) "Third-party purchaser" means a purchaser of a certificate of delinquency.
Effective: April 7, 2010 <br>History: Amended 2010 Ky. Acts ch. 75, sec. 1, effective April 7, 2010. -- Amended
2009 Ky. Acts ch. 10, sec. 1, effective January 1, 2010. -- Amended 2005 Ky. Acts <br>ch. 85, sec. 248, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 357, sec. 1, <br>effective July 14, 2000. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1, 4149b-1.
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