There is a newer version of this Section
2022
2021 (you are here)
2020
2019
2018
Other previous versions
View our newest version here

2021 Kentucky Revised Statutes
Chapter 91 - Finance and revenue of cities of the first class
91.481 Definitions for KRS 91.484 to 91.527 and 92.810.

Universal Citation: KY Rev Stat § 91.481 (2021)
Previous Next

Download as PDF
91.481 Definitions for KRS 91.484 to 91.527 and 92.810. 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. (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 city of the first class is located. (4) "Tax bill" means the statement of the land taxes and the lien thereon, levied and assessed by any taxing authority. (5) "Tax lien" means the lien of any tax bill established pursuant to KRS 91.560. Effective: July 15, 1980 History: Amended 1982 Ky. Acts ch. 409, sec. 7, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 47, sec. 1, effective July 15, 1980.
Previous Next
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.