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Kentucky Revised Statutes (Last Updated: May 10, 2014) |
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TITLE IX. COUNTIES, CITIES, AND OTHER LOCAL UNITS |
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CHAPTER 91. FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS |
| 010. Repealed, 1952. [Repealed] |
| 020. Repealed, 1980. [Repealed] |
| 030. Repealed, 1952. [Repealed] |
| 040. Repealed, 1952. [Repealed] |
| 050. Repealed, 1952. [Repealed] |
| 060. Repealed, 1980. [Repealed] |
| 070. Repealed, 1952. [Repealed] |
| 080. Repealed, 1980. [Repealed] |
| 090. Repealed, 1980. [Repealed] |
| 100. Repealed, 1980. [Repealed] |
| 110. Repealed, 1980. [Repealed] |
| 120. Repealed, 1980. [Repealed] |
| 125. Repealed, 1982. [Repealed] |
| 130. Repealed, 1982. [Repealed] |
| 140. Repealed, 1982. [Repealed] |
| 150. Repealed, 1982. [Repealed] |
| 160. Repealed, 1982. [Repealed] |
| 170. Repealed, 1982. [Repealed] |
| 180. Repealed, 1982. [Repealed] |
| 190. Repealed, 1948. [Repealed] |
| Taxation |
| 210. Repealed, 1948. [Repealed] |
| 220. Repealed, 1948. [Repealed] |
| 230. Repealed, 1948. [Repealed] |
| 240. Repealed, 1948. [Repealed] |
| 250. Repealed, 1948. [Repealed] |
| 260. Ad valorem taxes -- Taxes based on income, licenses and franchises -- Exemption of manufacturing establishments. |
| 265. Power to levy all taxes authorized by Const., 181 -- Exceptions. |
| 270. Taxes based on income, licenses and franchises -- Payment and collection -- Disposition of revenue -- Penalty -- Lien. |
| 280. General and special tax levies -- Crediting of collections -- Diversion forbidden -- Failure to make levy. |
| 285. Taxation of abandoned urban property by city of the first class. |
| 290. Repealed, 1980. [Repealed] |
| 300. Repealed, 1982. [Repealed] |
| Assessment |
| 310. Assessment of real and personal property -- Definition of terms. |
| 320. Property, how listed for assessment -- Taxpayers' lists -- Assessment in office of property valuation administrator -- Inquiries by assessor -- Records of real estate transfers. |
| 330. Correction of taxpayer's list by assessor -- Review. |
| 340. Assessor to view property before assessing it. |
| 350. Assessment returns to be available to public -- What to show. |
| 360. Designation of real property -- Errors and omissions. |
| 370. Retrospective assessment. |
| 375. Omitted property. |
| 380. Remedies applicable to corrected and retrospective assessments. |
| Equalization |
| 390. Board of equalization. |
| 400. Proceedings before board of equalization -- Appeal. |
| 410. Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy. |
| Collection -- Tax Sales |
| 420. Tax bills, how made out and listed for collection -- Evidence of validity of tax. |
| 430. Taxes, when to be paid -- Discounts -- Interest and penalties. |
| 440. Enforcement of taxes against fiduciaries, agents and trust estates. |
| 450. Tax notice. |
| 460. Repealed, 1980. [Repealed] |
| 470. Repealed, 1980. [Repealed] |
| 480. Repealed, 1980. [Repealed] |
| 481. Definitions for KRS 91.484 to 91.527 and 92.810. |
| 484. Preparation of list of delinquent taxes by collector -- Contents. |
| 487. Suit for enforcement of city's tax lien. |
| 488. Enforcement of city tax liens -- Alternate remedy -- Joinder of parcels -- Separate listing. |
| 4881. Petition. |
| 4882. Action in rem -- Pleadings -- Default judgment -- Cross-claim by taxing authority. |
| 4883. Publication of notice. |
| 4884. Notice by mail to interested parties. |
| 4885. . Sale by master commissioner -- Determination of owner's equity of redemption. |
| 490. Repealed, 1980. [Repealed] |
| 491. Repealed, 1982. [Repealed] |
| 494. Affidavits filed with circuit clerk -- Effect. |
| 497. Repealed, 1982. [Repealed] |
| 500. Repealed, 1980. [Repealed] |
| 501. Consolidation of suits affecting the same land -- Effect of statute of limitations on pending suits -- Cross-claim for ad valorem tax. |
| 504. Trial -- Master commissioner's judgment sale -- Appeal from judgment of the sale. |
| 505. Repealed, 1980. [Repealed] |
| 507. Judgment after trial. |
| 510. Repealed, 1980. [Repealed] |
| 511. Discharge of lien or satisfaction of judgment -- Redemption. |
| 514. Vesting title in purchases -- Title subject to designated liens -- Exceptions. |
| 517. Confirmation of sale by court -- Priority of distribution of proceeds. |
| 520. Repealed, 1980. [Repealed] |
| 521. Appeal from judgment confirming or disapproving commissioner's sale and distribution of proceeds. |
| 524. Costs upon redemption. |
| 527. City may hold, sell, transfer, lease, or use real estate purchased at a commissioner's sale. |
| 530. Repealed, 1982. [Repealed] |
| 540. Repealed, 1980. [Repealed] |
| 550. Collection of taxes on property of infant or person of unsound mind -- Protection of future estates. |
| 560. Tax lien. |
| 570. Collection of taxes by action. |
| 580. Repealed, 1980. [Repealed] |
| 590. Repealed, 1980. [Repealed] |
| 600. Repealed, 1980. [Repealed] |
| 610. Obligation of city or consolidated local government to taxpayer -- Deduction of tax owed. |
| Miscellaneous |
| 620. Capital stock of incorporated banks, trust companies, and guaranty or security companies -- Assessment procedure. |
| 630. Capital of individuals and unincorporated companies, how assessed. |
| 640. Value of capital, how determined. |
| 650. Notice of assessment -- Application for change of valuation. |
| 660. Tax bills, how made out and collected. |
| 670. Stockholders not required to list stock if corporation pays tax. |
| 680. Assessment of capital stock when no report filed. |
| Management Districts |
| 750. Definitions for KRS 91.750 to 91.762. |
| 752. Authority for establishment of district. |
| 754. Petition proceedings to request establishment of district. |
| 756. Ordinance -- Requirements to be included. |
| 758. Economic improvement plan -- Annual budget -- Levy and collection of assessments -- Appeal -- Lien. |
| 760. Memberships, powers, and responsibilities of board. |
| 762. Change of boundaries -- Dissolution -- Disposition of excess funds. |
| 800. Repealed, reenacted, and amended as KRS 65.350, effective July 13, 1990. [Repealed, reenacted, and amended] |
| 805. Repealed, reenacted, and amended as KRS 65.355, effective July 13, 1990. [Repealed, reenacted, and amended] |
| 810. Repealed, reenacted, and amended as KRS 65.360, effective July 13, 1990. [Repealed, reenacted, and amended] |
| 815. Repealed, reenacted, and amended as KRS 65.370, effective July 13, 1990. [Repealed, reenacted, and amended] |
| 820. Repealed, reenacted, and amended as KRS 65.375, effective July 13, 1990. [Repealed, reenacted, and amended] |
| 990. Repealed, 1980. [Repealed] |