State Codes and Statutes

Statutes > Kentucky > 133-00 > 010

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133.010 Definitions. As used in this chapter, unless the context requires otherwise: <br>(1) &quot;Board&quot; means the county board of assessment appeals; <br>(2) &quot;Department&quot; means the Department of Revenue; <br>(3) &quot;Taxpayer&quot; means any person made liable by law to file a return or pay a tax; <br>(4) &quot;Real property&quot; includes all lands within this state and improvements thereon; <br>(5) &quot;Personal property&quot; includes every species and character of property, tangible and intangible, other than real property; and (6) (a) &quot;County&quot; shall also mean a charter county government; (b) &quot;Fiscal court&quot; shall also mean the legislative body of a charter county government; and (c) &quot;County judge/executive&quot; 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 -- Repealed and reenacted 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 &quot;a&quot; before the first occurrence of &quot;charter county government&quot; and &quot;the&quot; <br>before &quot;legislative body&quot; and &quot;chief executive officer&quot; in subsection (6) of this <br>section.

State Codes and Statutes

Statutes > Kentucky > 133-00 > 010

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133.010 Definitions. As used in this chapter, unless the context requires otherwise: <br>(1) &quot;Board&quot; means the county board of assessment appeals; <br>(2) &quot;Department&quot; means the Department of Revenue; <br>(3) &quot;Taxpayer&quot; means any person made liable by law to file a return or pay a tax; <br>(4) &quot;Real property&quot; includes all lands within this state and improvements thereon; <br>(5) &quot;Personal property&quot; includes every species and character of property, tangible and intangible, other than real property; and (6) (a) &quot;County&quot; shall also mean a charter county government; (b) &quot;Fiscal court&quot; shall also mean the legislative body of a charter county government; and (c) &quot;County judge/executive&quot; 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 &quot;a&quot; before the first occurrence of &quot;charter county government&quot; and &quot;the&quot; <br>before &quot;legislative body&quot; and &quot;chief executive officer&quot; in subsection (6) of this <br>section.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 133-00 > 010

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133.010 Definitions. As used in this chapter, unless the context requires otherwise: <br>(1) &quot;Board&quot; means the county board of assessment appeals; <br>(2) &quot;Department&quot; means the Department of Revenue; <br>(3) &quot;Taxpayer&quot; means any person made liable by law to file a return or pay a tax; <br>(4) &quot;Real property&quot; includes all lands within this state and improvements thereon; <br>(5) &quot;Personal property&quot; includes every species and character of property, tangible and intangible, other than real property; and (6) (a) &quot;County&quot; shall also mean a charter county government; (b) &quot;Fiscal court&quot; shall also mean the legislative body of a charter county government; and (c) &quot;County judge/executive&quot; 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 &quot;a&quot; before the first occurrence of &quot;charter county government&quot; and &quot;the&quot; <br>before &quot;legislative body&quot; and &quot;chief executive officer&quot; in subsection (6) of this <br>section.