{"data":{"id":"us-ky/krs-91.481","jurisdiction":"us-ky","citation":"KRS 91.481","heading":"Definitions for KRS 91.481 to 91.527 and 92.810.","body":"As used in KRS 91.481 to 91.527 and 92.810, unless the context otherwise requires:\n(1) \"Collector\" means any city of the first class or any city which has adopted the\nprovisions of KRS 65.8834;\n(2) \"Land taxes\" mean general taxes on real property and inclu des the taxes both on\nland and the improvements on the land;\n(3) \"Master commissioner\" or \"circuit clerk\" means the master commissioner and the\ncircuit clerk of the judicial circuit in which any collector is located;\n(4) \"Tax bill\" means the statement of t he land taxes and any tax lien, levied and\nassessed by any taxing authority; and\n(5) \"Tax lien\" means the lien of any tax bill established pursuant to KRS 91.560.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57354","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"daf5b9736b7c06e9ceee92568c2a0e3e991053d9b754c8d57d4b13cdf6911776","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.480","next":"us-ky/krs-91.484"},"notice":"GroundRules: Original legal text. Not legal advice."}