15 chapters · 869 sections in this title.
KRS § 132.010 Definitions for chapter
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As used in this chapter, unless the context otherwise requires: (1) "Department" means the Department of Revenue; (2) "Taxpayer" means any person made liable by law to file a return or pay a tax; (3) "Real property": (a) Means all lands within this state and improvements thereon;…
KRS § 132.012 "Abandoned urban property" defined -- Classification as real property for tax purposes
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tax purposes. As used in this section and in KRS 92.305 and 91.285, unless the context otherwise requires: (1) "Abandoned urban property" means any vacant structure or vacant or unimproved lot or parcel of ground in a predominantly developed urban area which has been vacant or un…
KRS § 132.015 List of real property additions and deletions to tax rolls to be maintained by property valuation administrator
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by property valuation administrator. The property valuation administrator shall maintain lists of all real property additions and real property deletions to the property tax rolls for the county, consolidated local government, or urban-county, and each city, school district, and …
KRS § 132.017 Recall petition -- Requirements and procedures -- Reconsideration -- Election -- Local, state, and federal tax dollars and resources not to be used to advocate for or against public question -- Second billing
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Election -- Local, state, and federal tax dollars and resources not to be used to advocate for or against public question -- Second billing. (1) As used in this section: (a) "Local governmental entity" includes a county fiscal court and legislative body of a city, urban-county go…