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134.010 Definitions for chapter.

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Download pdfLoading PDF...var pdf_url = 'http://law.justia.com/codes/kentucky/2009/134-00/pdf/010.pdf';$(document).ready(function() {var embedwindow = $("#embed_document");if ($.browser.msie){embedwindow.html('');} else {embedwindow.html('');}});134.010 Definitions for chapter. As used in this chapter, unless the context requires otherwise: (1)"Certificate of delinquency" means a tax claim on real property for taxes that: (a)Remains unpaid on April 15 under the regular collection schedule, or three (3) full months and fifteen (15) days from the date the taxes were due under an alternative collection schedule as determined under KRS 134.015; and (b)Has been filed with the county clerk pursuant to KRS 134.122; (2)"Chief executive" means the elected head of the executive branch of government in a city or county; (3)"Commissioner" means the commissioner of the department; (4)"County"includescounties,urban-countygovernments,chartercounty governments, consolidated local governments, and unified local governments; (5)"Department" means the Department of Revenue; (6)"Governing body of a county" means the elected legislative body of a county; (7)"Omitted property" means property described in KRS 132.290; (8)"Personalproperty" includes every species and character of property, tangible and intangible, other than real property; (9)"Personal property certificate of delinquency" means a personal property tax claim that: (a)Remains unpaid as of April 15 under the regular collection schedule or three (3) full months and fifteen (15) days from the date the taxes were due under an alternative collection schedule as determined under KRS 134.015; and (b)Has been filed with the county clerk pursuant to KRS 134.122; (10)"Priority certificate of delinquency" means a certificate of delinquency available for sale that relates to a parcel of property against which a third-party purchaser already holds a certificate of delinquency from a prior tax year; (11)"Protected list" means the list submitted to the county clerk by the county attorney of certificates of delinquency not eligible for sale pursuant to KRS 134.504(10); (12)(a)"Property taxes" means the ad valorem taxes due the state, a county, a county school district, or other taxing district; (b)"Propertytaxes"alsoincludesanyotheradvaloremtaxesimposedbya governmentalentitythatareincludedonthesamepropertytaxbillasthe levieslistedinparagraph(a)ofthissubsectionandthatthesheriffis responsible for collecting either through a statutory requirement or agreement with a taxing district; (13)"Real property" includes all lands within the state and improvements thereon; (14)"Taxpayer" means the owner of property on the assessment date; (15)"Tax claim" includes the taxes due on a tax bill, the penalties, costs, fees, interest, commissions, the lien provided in KRS 134.420 and any other expenses that have become or are by reason of the delinquent tax bill proper legal charges imposed by this chapter against the delinquent taxpayer at any given time; and (16)"Third-party purchaser" means a purchaser of a certificate of delinquency. Effective:April 7, 2010 History:Amended2010Ky.Actsch. 75,sec. 1,effectiveApril 7, 2010.--Amended 2009 Ky. Acts ch. 10, sec. 1, effective January 1, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 248, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 357, sec. 1, effectiveJuly14,2000.--Recodified1942Ky.Actsch. 208,sec. 1,effective October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1, 4149b-1.
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    134.010 Definitions for chapter. As used in this chapter, unless the context requires otherwise:
    (1) "Certificate of delinquency" means a tax claim on real property for taxes that: (a) Remains unpaid on April 15 under the regular collection schedule, or three (3) full months and fifteen (15) days from the date the taxes were due under an
    alternative collection schedule as determined under KRS 134.015; and (b) Has been filed with the county clerk pursuant to KRS 134.122; (2) "Chief executive" means the elected head of the executive branch of government in a city or county; (3) "Commissioner" means the commissioner of the department;
    (4) "County" includes counties, urban-county governments, charter county governments, consolidated local governments, and unified local governments; (5) "Department" means the Department of Revenue;
    (6) "Governing body of a county" means the elected legislative body of a county;
    (7) "Omitted property" means property described in KRS 132.290;
    (8) "Personal property" includes every species and character of property, tangible and intangible, other than real property; (9) "Personal property certificate of delinquency" means a personal property tax claim that:
    (a) Remains unpaid as of April 15 under the regular collection schedule or three (3) full months and fifteen (15) days from the date the taxes were due under an
    alternative collection schedule as determined under KRS 134.015; and (b) Has been filed with the county clerk pursuant to KRS 134.122; (10) "Priority certificate of delinquency" means a certificate of delinquency available for sale that relates to a parcel of property against which a third-party purchaser already
    holds a certificate of delinquency from a prior tax year; (11) "Protected list" means the list submitted to the county clerk by the county attorney of certificates of delinquency not eligible for sale pursuant to KRS 134.504(10); (12) (a) "Property taxes" means the ad valorem taxes due the state, a county, a county school district, or other taxing district; (b) "Property taxes" also includes any other ad valorem taxes imposed by a governmental entity that are included on the same property tax bill as the
    levies listed in paragraph (a) of this subsection and that the sheriff is
    responsible for collecting either through a statutory requirement or agreement
    with a taxing district; (13) "Real property" includes all lands within the state and improvements thereon;
    (14) "Taxpayer" means the owner of property on the assessment date;
    (15) "Tax claim" includes the taxes due on a tax bill, the penalties, costs, fees, interest, commissions, the lien provided in KRS 134.420 and any other expenses that have
    become or are by reason of the delinquent tax bill proper legal charges imposed by
    this chapter against the delinquent taxpayer at any given time; and (16) "Third-party purchaser" means a purchaser of a certificate of delinquency. Effective: April 7, 2010
    History: Amended 2010 Ky. Acts ch. 75, sec. 1, effective April 7, 2010. -- Amended 2009 Ky. Acts ch. 10, sec. 1, effective January 1, 2010. -- Amended 2005 Ky. Acts
    ch. 85, sec. 248, effective June 20, 2005. -- Amended 2000 Ky. Acts ch. 357, sec. 1,
    effective July 14, 2000. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective
    October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1, 4149b-1.

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