133.010 Definitions.
Download pdf
Loading PDF...
<![CDATA[133.010 Definitions. As used in this chapter, unless the context requires otherwise: <br>(1) "Board" means the county board of assessment appeals; <br>(2) "Department" means the Department of Revenue; <br>(3) "Taxpayer" means any person made liable by law to file a return or pay a tax; <br>(4) "Real property" includes all lands within this state and improvements thereon; <br>(5) "Personal property" includes every species and character of property, tangible and intangible, other than real property; and (6) (a) "County" shall also mean a charter county government; (b) "Fiscal court" shall also mean the legislative body of a charter county government; and (c) "County judge/executive" shall also mean the chief executive officer of a charter county government. Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 95, sec. 4, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 224, effective June 20, 2005. -- Repealed and reenacted <br>1990 Ky. Acts ch. 476, Pt. V, sec. 337, effective July 13, 1990. -- Amended 1974 <br>Ky. Acts ch. 326, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1. Legislative Research Commission Note (7/15/2010). Under the authority of KRS 7.136, the Reviser of Statutes has corrected manifest clerical or typographical errors <br>by inserting "a" before the first occurrence of "charter county government" and "the" <br>before "legislative body" and "chief executive officer" in subsection (6) of this <br>section. ]]>