91.481 Definitions for KRS 91.484 to 91.527 and 92.810.
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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: <br>(1) "Collector" means any city of the first class. <br>(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 <br>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.
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