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 or any city which has adopted the provisions of KRS 65.8834; (2) 'Land taxes' mean general taxes on real property and inclu de 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 collector is located; (4) 'Tax bill' means the statement of the land taxes and the lien thereon, levied and assessed by any taxing authority; and (5) 'Tax lien' means the lien of any tax bill established pursuant to KRS 91.560. Effective: March 29, 2023 History: Amended 2023 Ky. Acts ch. 128, sec. 2, effective March 29, 202 3. -- Amended 1982 Ky. Acts ch. 409, sec. 7, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 47, sec. 1, effective July 15, 1980.
Kentucky Legal Code