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Kentucky Revised Statutes

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Statutes Last Updated July 23, 2012

Includes Enactments through the 2012 Extraordinary Session
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KRS Chapter 091.00

  • .010   Repealed, 1952.

  • .020   Repealed, 1980.

  • .030   Repealed, 1952.

  • .040   Repealed, 1952.

  • .050   Repealed, 1952.

  • .060   Repealed, 1980.

  • .070   Repealed, 1952.

  • .080   Repealed, 1980.

  • .090   Repealed, 1980.

  • .100   Repealed, 1980.

  • .110   Repealed, 1980.

  • .120   Repealed, 1980.

  • .125   Repealed, 1982.

  • .130   Repealed, 1982.

  • .140   Repealed, 1982.

  • .150   Repealed, 1982.

  • .160   Repealed, 1982.

  • .170   Repealed, 1982.

  • .180   Repealed, 1982.

  • .190   Repealed, 1948.

    • Taxation

  • .200   City license taxes -- Imposition -- 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.

  • .210   Repealed, 1948.

  • .220   Repealed, 1948.

  • .230   Repealed, 1948.

  • .240   Repealed, 1948.

  • .250   Repealed, 1948.

  • .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  • .290   Repealed, 1980.

  • .300   Repealed, 1982.

    • 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.

  • .470   Repealed, 1980.

  • .480   Repealed, 1980.

  • .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.

  • .491   Repealed, 1982.

  • .494   Affidavits filed with circuit clerk -- Effect.

  • .497   Repealed, 1982.

  • .500   Repealed, 1980.

  • .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.

  • .507   Judgment after trial.

  • .510   Repealed, 1980.

  • .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.

  • .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.

  • .540   Repealed, 1980.

  • .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.

  • .590   Repealed, 1980.

  • .600   Repealed, 1980.

  • .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.

  • .805   Repealed, reenacted, and amended as KRS 65.355, effective July 13, 1990.

  • .810   Repealed, reenacted, and amended as KRS 65.360, effective July 13, 1990.

  • .815   Repealed, reenacted, and amended as KRS 65.370, effective July 13, 1990.

  • .820   Repealed, reenacted, and amended as KRS 65.375, effective July 13, 1990.

  • .990   Repealed, 1980.

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