{"data":{"id":"us-ky/krs-134.010","jurisdiction":"us-ky","citation":"KRS 134.010","heading":"Definitions for chapter.","body":"As used in this chapter, unless the context requires otherwise:\n(1) \"Certificate of delinquency\" means a tax claim on real property for taxes that:\n(a) Remains unpaid on April 15 under the regular collection schedule, or three (3)\nfull months and fifteen ( 15) days from the date the taxes were due under an\nalternative collection schedule as determined under KRS 134.015; and\n(b) Has been filed with the county clerk pursuant to KRS 134.122;\n(2) \"Chief executive\" means the elected head of the executive branch o f government in\na city or county;\n(3) \"Commissioner\" means the commissioner of the department;\n(4) \"County\" includes counties, urban -county governments, charter county\ngovernments, consolidated local governments, and unified local governments;\n(5) \"Department\" means the Department of Revenue;\n(6) \"Governing body of a county\" means the elected legislative body of a county;\n(7) \"Omitted property\" means property described in KRS 132.290;\n(8) \"Personal property\" includes every species and character of property,  tangible and\nintangible, other than real property;\n(9) \"Personal property certificate of delinquency\" means a personal property tax claim\nthat:\n(a) Remains unpaid as of April 15 under the regular collection schedule or three\n(3) full months and fifteen (15) days from the date the taxes were due under an\nalternative collection schedule as determined under KRS 134.015; and\n(b) Has been filed with the county clerk pursuant to KRS 134.122;\n(10) \"Priority certificate of delinquency\" means a certificate of delinquency available for\nsale that relates to a parcel of property against which a third -party purchaser already\nholds a certificate of delinquency from a prior tax year;\n(11) \"Protected list\" means the list submitted to the cou nty clerk by the county attorney\nof certificates of delinquency not eligible for sale pursuant to KRS 134.504(10);\n(12) (a) \"Property taxes\" means the ad valorem taxes due the state, a county, a county\nschool district, or other taxing district;\n(b) \"Property taxes\" also includes any other ad valorem taxes imposed by a\ngovernmental entity that are included on the same property tax bill as the\nlevies listed in paragraph (a) of this subsection and that the sheriff is\nresponsible for collecting either through a  statutory requirement or agreement\nwith a taxing district;\n(13) \"Real property\" includes all lands within the state and improvements thereon;\n(14) \"Taxpayer\" means the owner of property on the assessment date, or any person\notherwise made liable by law fo r ad valorem taxes attributable to that assessment\ndate;\n(15) \"Tax claim\" includes the taxes due on a tax bill, the penalties, costs, fees, interest,\ncommissions, the lien provided in KRS 134.420 and any other expenses that have\nbecome or are by reason of the delinquent tax bill proper legal charges imposed by\nthis chapter against the delinquent taxpayer at any given time; and\n(16) \"Third-party purchaser\" means a purchaser of a certificate of delinquency.","path":["KRS Chapter 134"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40078","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:25Z","sha256":"73cd6e6e60e1d074ba61151591efbfee7106dfff7c31f025d259aec13b93571b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-133.990","next":"us-ky/krs-134.015"},"notice":"GroundRules: Original legal text. Not legal advice."}