KRS 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.