2022 Kentucky Revised Statutes
Chapter 91 - Finance and revenue of cities of the first class

• 91.010 Repealed, 1952.
• 91.020 Repealed, 1980.
• 91.030 Repealed, 1952.
• 91.040 Repealed, 1952.
• 91.050 Repealed, 1952.
• 91.060 Repealed, 1980.
• 91.070 Repealed, 1952.
• 91.080 Repealed, 1980.
• 91.090 Repealed, 1980.
• 91.100 Repealed, 1980.
• 91.110 Repealed, 1980.
• 91.120 Repealed, 1980.
• 91.125 Repealed, 1982.
• 91.130 Repealed, 1982.
• 91.140 Repealed, 1982.
• 91.150 Repealed, 1982.
• 91.160 Repealed, 1982.
• 91.170 Repealed, 1982.
• 91.180 Repealed, 1982.
• 91.190 Repealed, 1948.

Taxation

• 91.200 City license taxes -- Imposition -- Exemptions -- Rate -- Collection -- Transfer of surplus to general fund -- Use -- Restriction on ad valorem tax for sinking fund purposes -- Issuance and enforcement of licenses -- Regulation of ministers.
• 91.202 Application of occupational license fees to racetrack extension.
• 91.210 Repealed, 1948.
• 91.220 Repealed, 1948.
• 91.230 Repealed, 1948.
• 91.240 Repealed, 1948.
• 91.250 Repealed, 1948.
• 91.260 Ad valorem taxes -- Taxes based on income, licenses and franchises -- Exemption of manufacturing establishments, including qualified data centers.
• 91.265 Power to levy all taxes authorized by Const., 181 -- Exceptions.
• 91.270 Taxes based on income, licenses and franchises -- Payment and collection -- Disposition of revenue -- Penalty -- Lien.
• 91.280 General and special tax levies -- Crediting of collections -- Diversion forbidden -- Failure to make levy.
• 91.285 Taxation of abandoned urban property by city of the first class.
• 91.290 Repealed, 1980.
• 91.300 Repealed, 1982.

Assessment

• 91.310 Assessment of real and personal property -- Definition of terms.
• 91.320 Property, how listed for assessment -- Taxpayers' lists -- Assessment in office of property valuation administrator -- Inquiries by assessor -- Records of real estate transfers.
• 91.330 Correction of taxpayer's list by assessor -- Review.
• 91.340 Assessor to view property before assessing it.
• 91.350 Assessment returns to be available to public -- What to show.
• 91.360 Designation of real property -- Errors and omissions.
• 91.370 Retrospective assessment.
• 91.375 Omitted property.
• 91.380 Remedies applicable to corrected and retrospective assessments.

Equalization

• 91.390 Board of equalization.
• 91.400 Proceedings before board of equalization -- Appeal.
• 91.410 Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy.

Collection -- Tax Sales

• 91.420 Tax bills, how made out and listed for collection -- Evidence of validity of tax.
• 91.430 Taxes, when to be paid -- Discounts -- Interest and penalties.
• 91.440 Enforcement of taxes against fiduciaries, agents and trust estates.
• 91.450 Tax notice.
• 91.460 Repealed, 1980.
• 91.470 Repealed, 1980.
• 91.480 Repealed, 1980.
• 91.481 Definitions for KRS 91.484 to 91.527 and 92.810.
• 91.484 Preparation of list of delinquent taxes by collector -- Contents.
• 91.487 Suit for enforcement of city's tax lien.
• 91.488 Enforcement of city tax liens -- Alternate remedy -- Joinder of parcels -- Separate listing.
• 91.4881 Petition.
• 91.4882 Action in rem -- Pleadings -- Default judgment -- Cross-claim by taxing authority.
• 91.4883 Publication of notice.
• 91.4884 Notice by mail to interested parties.
• 91.4885 . Sale by master commissioner -- Determination of owner's equity of redemption.
• 91.490 Repealed, 1980.
• 91.491 Repealed, 1982.
• 91.494 Affidavits filed with circuit clerk -- Effect.
• 91.497 Repealed, 1982.
• 91.500 Repealed, 1980.
• 91.501 Consolidation of suits affecting the same land -- Effect of statute of limitations on pending suits -- Cross-claim for ad valorem tax.
• 91.504 Trial -- Master commissioner's judgment sale -- Appeal from judgment of the sale.
• 91.505 Repealed, 1980.
• 91.507 Judgment after trial.
• 91.510 Repealed, 1980.
• 91.511 Discharge of lien or satisfaction of judgment -- Redemption.
• 91.514 Vesting title in purchases -- Title subject to designated liens -- Exceptions.
• 91.517 Confirmation of sale by court -- Priority of distribution of proceeds.
• 91.520 Repealed, 1980.
• 91.521 Appeal from judgment confirming or disapproving commissioner's sale and distribution of proceeds.
• 91.524 Costs upon redemption.
• 91.527 City may hold, sell, transfer, lease, or use real estate purchased at a commissioner's sale.
• 91.530 Repealed, 1982.
• 91.540 Repealed, 1980.
• 91.550 Collection of taxes on property of infant or person of unsound mind -- Protection of future estates.
• 91.560 Tax lien.
• 91.570 Collection of taxes by action.
• 91.580 Repealed, 1980.
• 91.590 Repealed, 1980.
• 91.600 Repealed, 1980.
• 91.610 Obligation of city or consolidated local government to taxpayer -- Deduction of tax owed.

Miscellaneous

• 91.620 Capital stock of incorporated banks, trust companies, and guaranty or security companies -- Assessment procedure.
• 91.630 Capital of individuals and unincorporated companies, how assessed.
• 91.640 Value of capital, how determined.
• 91.650 Notice of assessment -- Application for change of valuation.
• 91.660 Tax bills, how made out and collected.
• 91.670 Stockholders not required to list stock if corporation pays tax.
• 91.680 Assessment of capital stock when no report filed.

Management Districts

• 91.750 Definitions for KRS 91.750 to 91.762.
• 91.752 Authority for establishment of district.
• 91.754 Petition proceedings to request establishment of district.
• 91.756 Ordinance -- Requirements to be included.
• 91.758 Economic improvement plan -- Annual budget -- Levy and collection of assessments -- Appeal -- Lien.
• 91.760 Memberships, powers, and responsibilities of board.
• 91.762 Change of boundaries -- Dissolution -- Disposition of excess funds.
• 91.800 Renumbered as KRS 65.350.
• 91.805 Renumbered as KRS 65.355.
• 91.810 Renumbered as KRS 65.360.
• 91.815 Renumbered as KRS 65.370.
• 91.820 Renumbered as KRS 65.375.
• 91.990 Repealed, 1980.