Statutes


State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 134-00 > 010

Download pdf

Loading PDF…

134.010 Definitions for chapter. As used in this chapter, unless the context requires otherwise: <br />(1) &quot;Certificate of delinquency&quot; 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 <br />alternative collection schedule as determined under KRS 134.015; and (b) Has been filed with the county clerk pursuant to KRS 134.122; (2) &quot;Chief executive&quot; means the elected head of the executive branch of government in a city or county; (3) &quot;Commissioner&quot; means the commissioner of the department; <br />(4) &quot;County&quot; includes counties, urban-county governments, charter county governments, consolidated local governments, and unified local governments; (5) &quot;Department&quot; means the Department of Revenue; <br />(6) &quot;Governing body of a county&quot; means the elected legislative body of a county; <br />(7) &quot;Omitted property&quot; means property described in KRS 132.290; <br />(8) &quot;Personal property&quot; includes every species and character of property, tangible and intangible, other than real property; (9) &quot;Personal property certificate of delinquency&quot; means a personal property tax claim that: <br />(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 <br />alternative collection schedule as determined under KRS 134.015; and (b) Has been filed with the county clerk pursuant to KRS 134.122; (10) &quot;Priority certificate of delinquency&quot; means a certificate of delinquency available for sale that relates to a parcel of property against which a third-party purchaser already <br />holds a certificate of delinquency from a prior tax year; (11) &quot;Protected list&quot; 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) &quot;Property taxes&quot; means the ad valorem taxes due the state, a county, a county school district, or other taxing district; (b) &quot;Property taxes&quot; also includes any other ad valorem taxes imposed by a governmental entity that are included on the same property tax bill as the <br />levies listed in paragraph (a) of this subsection and that the sheriff is <br />responsible for collecting either through a statutory requirement or agreement <br />with a taxing district; (13) &quot;Real property&quot; includes all lands within the state and improvements thereon; <br />(14) &quot;Taxpayer&quot; means the owner of property on the assessment date; <br />(15) &quot;Tax claim&quot; 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 <br />become or are by reason of the delinquent tax bill proper legal charges imposed by <br />this chapter against the delinquent taxpayer at any given time; and (16) &quot;Third-party purchaser&quot; means a purchaser of a certificate of delinquency. Effective: April 7, 2010 <br />History: Amended 2010 Ky. Acts ch. 75, sec. 1, effective April 7, 2010. &#8212; Amended 2009 Ky. Acts ch. 10, sec. 1, effective January 1, 2010. &#8212; Amended 2005 Ky. Acts <br />ch. 85, sec. 248, effective June 20, 2005. &#8212; Amended 2000 Ky. Acts ch. 357, sec. 1, <br />effective July 14, 2000. &#8212; Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br />October 1, 1942, from Ky. Stat. secs. 4022, 4114h-1, 4149b-1.