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 or any city which has adopted the provisions of KRS 65.8834; "Land taxes" mean general taxes on real property and include the taxes both on land and improvements thereon; "Master commissioner" or "circuit clerk" means the master commissioner and the circuit clerk of the judicial district in which any collector is located; "Tax bill" means the statement of the land taxes and the lien thereon, levied and assessed by any taxing authority; and "Tax lien" means the lien of any tax bill established pursuant to KRS 91.560.
- (2)
- (3)
- (4)
- (5)
Effective: March 29, 2023
History: Amended 2023 Ky. Acts ch. 128, sec. 2, effective March 29, 2023. -- Amended 1982 Ky. Acts ch. 409, sec. 7, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 47, sec. 1, effective July 15, 1980.