Ky. Rev. Stat. § 133.010

Current through 2024 Ky. Acts ch.225

Section 133.010 - Definitions

As used in this chapter, unless the context requires otherwise:

(1) "Board" means the county board of assessment appeals;

(2) "Department" means the Department of Revenue;

(3) "Taxpayer" means any person made liable by law to file a return or pay a tax;

(4) "Real property" includes all lands within this state and improvements thereon;

(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.

KRS 133.010

Effective:7/15/2010
Amended 2010, Ky. Acts ch. 95, sec. 4, effective7/15/2010. -- Amended 2005, Ky. Acts ch. 85, sec. 224, effective 6/20/2005. -- Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 337, effective 7/13/1990. -- Amended 1974 Ky. Acts ch. 326, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. secs. 4022, 4114h-1.