Kentucky Revised Statutes Title XI. Revenue and Taxation § 134.010.Definitions for chapter

(1) “Certificate of delinquency” means a tax claim on real property for taxes that:

(2) “Chief executive” means the elected head of the executive branch of government in a city or county;

(3) “Commissioner” means the commissioner of the department;

(4) “County” includes counties, urban-county governments, charter county governments, consolidated local governments, and unified local governments;

(5) “Department” means the Department of Revenue;

(6) “Governing body of a county” means the elected legislative body of a county;

(7) “Omitted property” means property described in KRS 132.290;

(8) “Personal property” includes every species and character of property, tangible and intangible, other than real property;

(9) “Personal property certificate of delinquency” means a personal property tax claim that:

(10) “Priority certificate of delinquency” means a certificate of delinquency available for sale that relates to a parcel of property against which a third-party purchaser already holds a certificate of delinquency from a prior tax year;

(11) “Protected list” means the list submitted to the county clerk by the county attorney of certificates of delinquency not eligible for sale pursuant to KRS 134.504(10);

(13) “Real property” includes all lands within the state and improvements thereon;

(14) “Taxpayer” means the owner of property on the assessment date, or any person otherwise made liable by law for ad valorem taxes attributable to that assessment date;

(15) “Tax claim” includes the taxes due on a tax bill, the penalties, costs, fees, interest, commissions, the lien provided in KRS 134.420 and any other expenses that have become or are by reason of the delinquent tax bill proper legal charges imposed by this chapter against the delinquent taxpayer at any given time; and

(16) “Third-party purchaser” means a purchaser of a certificate of delinquency.