Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 91.481.Definitions for KRS 91.484 to 91.527 and 92.810

(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 include the taxes both on land and improvements thereon;

(3) “Master commissioner” or “circuit clerk” means the master commissioner and the circuit clerk of the judicial district in which any collector is located;

(4) “Tax bill” means the statement of the land taxes and the lien thereon, levied and assessed by any taxing authority; and

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