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Ky. Rev. Stat. Ann. ch. 91 – Finance And Revenue Of Cities Of The First Class | Midpage
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Kentucky Revised Statutes
IX
Chapter 91
Ky. Rev. Stat. Ann. ch. 91
Finance And Revenue Of Cities Of The First Class
Commonwealth of Kentucky
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. (Effective until July 15, 2026)
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.
91.310
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.
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.
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.
91.481
Definitions for KRS 91.484 to 91.527 and 92.810. (Effective until July 15, 2026)
91.484
Preparation of list of delinquent taxes by collector -- Contents. (Effective until July 15, 2026)
91.487
Suit for enforcement of city's tax lien. (Effective until July 15, 2026)
91.488
Enforcement of city tax liens -- Alternate remedy -- Joinder of parcels -- Separate listing. (Effective until July 15, 2026)
91.4881
Petition. (Effective until July 15, 2026)
91.4882
Action in rem -- Pleadings -- Default judgment -- Cross-claim by taxing authority. (Effective until July 15, 2026)
91.4883
Publication of notice. (Effective until July 15, 2026)
91.4884
Notice by mail to interested parties. (Effective until July 15, 2026)
91.4885
. Sale by master commissioner -- Determination of owner's equity of redemption. (Effective until July 15, 2026)
91.494
Affidavits filed with circuit clerk -- Effect. (Effective until July 15, 2026)
91.501
Consolidation of suits affecting the same land -- Effect of statute of limitations on pending suits -- Cross-claim for ad valorem tax. (Effective until July 15, 2026)
91.504
Trial -- Master commissioner's judgment sale -- Appeal from judgment of the sale. (Effective until July 15, 2026)
91.507
Judgment after trial. (Effective until July 15, 2026)
91.511
Discharge of lien or satisfaction of judgment -- Redemption. (Effective until July 15, 2026)
91.514
Vesting title in purchases -- Title subject to designated liens -- Exceptions. (Effective until July 15, 2026)
91.517
Confirmation of sale by court -- Priority of distribution of proceeds. (Effective until July 15, 2026)
91.521
Appeal from judgment confirming or disapproving commissioner's sale and distribution of proceeds. (Effective until July 15, 2026)
91.524
Costs upon redemption.
91.527
City may hold, sell, transfer, lease, or use real estate purchased at a commissioner's sale. (Effective until July 15, 2026)
91.550
Collection of taxes on property of infant or person of unsound mind -- Protection of future estates. (Effective until July 15, 2026)
91.560
Tax lien.
91.570
Collection of taxes by action.
91.610
Obligation of city or consolidated local government to taxpayer -- Deduction of tax owed.
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.
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.