KRS 91.481: Definitions for KRS 91.481 to 91.527 and 92.810.

As used in KRS 91.481 to 91.527 and 92.810, unless the context otherwise requires:

(1) "Collector" means any city of the first class or any city which has adopted the

provisions of KRS 65.8834;

(2) "Land taxes" mean general taxes on real property and inclu des the taxes both on

land and the improvements on the land;

(3) "Master commissioner" or "circuit clerk" means the master commissioner and the

circuit clerk of the judicial circuit in which any collector is located;

(4) "Tax bill" means the statement of t he land taxes and any tax lien, levied and

assessed by any taxing authority; and

(5) "Tax lien" means the lien of any tax bill established pursuant to KRS 91.560.