Kentucky Revised Statutes
Chapter 91 - Finance and revenue of cities of the first class
91.820 Renumbered as KRS 65.375.

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Structure Kentucky Revised Statutes

Kentucky Revised Statutes

Chapter 91 - Finance and revenue of cities of the first class

91.010 Repealed, 1952.

91.020 Repealed, 1980.

91.030 Repealed, 1952.

91.040 Repealed, 1952.

91.050 Repealed, 1952.

91.060 Repealed, 1980.

91.070 Repealed, 1952.

91.080 Repealed, 1980.

91.090 Repealed, 1980.

91.100 Repealed, 1980.

91.110 Repealed, 1980.

91.120 Repealed, 1980.

91.125 Repealed, 1982.

91.130 Repealed, 1982.

91.140 Repealed, 1982.

91.150 Repealed, 1982.

91.160 Repealed, 1982.

91.170 Repealed, 1982.

91.180 Repealed, 1982.

91.190 Repealed, 1948.

91.200 City license taxes -- Imposition -- Exemptions -- Rate -- Collection -- Transfer of surplus to general fund -- Use -- Restriction on ad valorem tax for sinking fund purposes -- Issuance and enforcement of licenses -- Regulation of ministers.

91.202 Application of occupational license fees to racetrack extension.

91.210 Repealed, 1948.

91.220 Repealed, 1948.

91.230 Repealed, 1948.

91.240 Repealed, 1948.

91.250 Repealed, 1948.

91.260 Ad valorem taxes -- Taxes based on income, licenses and franchises -- Exemption of manufacturing establishments, including qualified data centers.

91.265 Power to levy all taxes authorized by Const., 181 -- Exceptions.

91.270 Taxes based on income, licenses and franchises -- Payment and collection -- Disposition of revenue -- Penalty -- Lien.

91.280 General and special tax levies -- Crediting of collections -- Diversion forbidden -- Failure to make levy.

91.285 Taxation of abandoned urban property by city of the first class.

91.290 Repealed, 1980.

91.300 Repealed, 1982.

91.310 Assessment of real and personal property -- Definition of terms.

91.320 Property, how listed for assessment -- Taxpayers' lists -- Assessment in office of property valuation administrator -- Inquiries by assessor -- Records of real estate transfers.

91.330 Correction of taxpayer's list by assessor -- Review.

91.340 Assessor to view property before assessing it.

91.350 Assessment returns to be available to public -- What to show.

91.360 Designation of real property -- Errors and omissions.

91.370 Retrospective assessment.

91.375 Omitted property.

91.380 Remedies applicable to corrected and retrospective assessments.

91.390 Board of equalization.

91.400 Proceedings before board of equalization -- Appeal.

91.410 Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy.

91.420 Tax bills, how made out and listed for collection -- Evidence of validity of tax.

91.430 Taxes, when to be paid -- Discounts -- Interest and penalties.

91.440 Enforcement of taxes against fiduciaries, agents and trust estates.

91.450 Tax notice.

91.460 Repealed, 1980.

91.470 Repealed, 1980.

91.480 Repealed, 1980.

91.481 Definitions for KRS 91.484 to 91.527 and 92.810.

91.484 Preparation of list of delinquent taxes by collector -- Contents.

91.487 Suit for enforcement of city's tax lien.

91.488 Enforcement of city tax liens -- Alternate remedy -- Joinder of parcels -- Separate listing.

91.4881 Petition.

91.4882 Action in rem -- Pleadings -- Default judgment -- Cross-claim by taxing authority.

91.4883 Publication of notice.

91.4884 Notice by mail to interested parties.

91.4885 . Sale by master commissioner -- Determination of owner's equity of redemption.

91.490 Repealed, 1980.

91.491 Repealed, 1982.

91.494 Affidavits filed with circuit clerk -- Effect.

91.497 Repealed, 1982.

91.500 Repealed, 1980.

91.501 Consolidation of suits affecting the same land -- Effect of statute of limitations on pending suits -- Cross-claim for ad valorem tax.

91.504 Trial -- Master commissioner's judgment sale -- Appeal from judgment of the sale.

91.505 Repealed, 1980.

91.507 Judgment after trial.

91.510 Repealed, 1980.

91.511 Discharge of lien or satisfaction of judgment -- Redemption.

91.514 Vesting title in purchases -- Title subject to designated liens -- Exceptions.

91.517 Confirmation of sale by court -- Priority of distribution of proceeds.

91.520 Repealed, 1980.

91.521 Appeal from judgment confirming or disapproving commissioner's sale and distribution of proceeds.

91.524 Costs upon redemption.

91.527 City may hold, sell, transfer, lease, or use real estate purchased at a commissioner's sale.

91.530 Repealed, 1982.

91.540 Repealed, 1980.

91.550 Collection of taxes on property of infant or person of unsound mind -- Protection of future estates.

91.560 Tax lien.

91.570 Collection of taxes by action.

91.580 Repealed, 1980.

91.590 Repealed, 1980.

91.600 Repealed, 1980.

91.610 Obligation of city or consolidated local government to taxpayer -- Deduction of tax owed.

91.620 Capital stock of incorporated banks, trust companies, and guaranty or security companies -- Assessment procedure.

91.630 Capital of individuals and unincorporated companies, how assessed.

91.640 Value of capital, how determined.

91.650 Notice of assessment -- Application for change of valuation.

91.660 Tax bills, how made out and collected.

91.670 Stockholders not required to list stock if corporation pays tax.

91.680 Assessment of capital stock when no report filed.

91.750 Definitions for KRS 91.750 to 91.762.

91.752 Authority for establishment of district.

91.754 Petition proceedings to request establishment of district.

91.756 Ordinance -- Requirements to be included.

91.758 Economic improvement plan -- Annual budget -- Levy and collection of assessments -- Appeal -- Lien.

91.760 Memberships, powers, and responsibilities of board.

91.762 Change of boundaries -- Dissolution -- Disposition of excess funds.

91.800 Renumbered as KRS 65.350.

91.805 Renumbered as KRS 65.355.

91.810 Renumbered as KRS 65.360.

91.815 Renumbered as KRS 65.370.

91.820 Renumbered as KRS 65.375.

91.990 Repealed, 1980.