{"data":{"id":"us-ky/krs-133.010","jurisdiction":"us-ky","citation":"KRS 133.010","heading":"Definitions.","body":"As used in this chapter, unless the context requires otherwise:\n(1) \"Board\" means the county board of assessment appeals;\n(2) \"Department\" means the Department of Revenue;\n(3) \"Taxpayer\" means any person made liable by law to file a return or pay a tax;\n(4) \"Real property\" includes all lands within this state and improvements thereon;\n(5) \"Personal property\" includes every species and character of property, tangible and\nintangible, other than real property; and\n(6) (a) \"County\" shall also mean a charter county government;\n(b) \"Fiscal court\" shall also mean the legislative body of a charter county\ngovernment; and\n(c) \"County judge/executive\" shall also mean the chief executive officer of a\ncharter county government.","path":["KRS Chapter 133"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28328","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"3d49ef49c850e9acdcfc86ddb1ee0738835f660586aacec99402dab78269f6e3","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.990","next":"us-ky/krs-133.015"},"notice":"GroundRules: Original legal text. Not legal advice."}