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Kentucky Chapter 91 — Finance and Revenue of Cities of the First Class

108 sections hosted, reproduced from the official public-domain source.

  • KRS 91.010— Repealed, 1952
  • KRS 91.020— Repealed, 1980
  • KRS 91.030— Repealed, 1952
  • KRS 91.040— Repealed, 1952
  • KRS 91.050— Repealed, 1952
  • KRS 91.060— Repealed, 1980
  • KRS 91.070— Repealed, 1952
  • KRS 91.080— Repealed, 1980
  • KRS 91.090— Repealed, 1980
  • KRS 91.100— Repealed, 1980
  • KRS 91.110— Repealed, 1980
  • KRS 91.120— Repealed, 1980
  • KRS 91.125— Repealed, 1982
  • KRS 91.130— Repealed, 1982
  • KRS 91.140— Repealed, 1982
  • KRS 91.150— Repealed, 1982
  • KRS 91.160— Repealed, 1982
  • KRS 91.170— Repealed, 1982
  • KRS 91.180— Repealed, 1982
  • KRS 91.190— Repealed, 1948
  • KRS 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
  • KRS 91.202— Application of occupational license fees to racetrack extension
  • KRS 91.210— Repealed, 1948
  • KRS 91.220— Repealed, 1948
  • KRS 91.230— Repealed, 1948
  • KRS 91.240— Repealed, 1948
  • KRS 91.250— Repealed, 1948
  • KRS 91.260— Ad valorem taxes -- Taxes based on income, licenses and franchises -- Exemption of manufacturing establishments, including qualified data centers
  • KRS 91.265— Power to levy all taxes authorized by Const., 181 -- Exceptions
  • KRS 91.270— Taxes based on income, licenses and franchises -- Payment and collection -- Disposition of revenue -- Penalty -- Lien
  • KRS 91.280— General and special tax levies -- Crediting of collections -- Diversion forbidden -- Failure to make levy
  • KRS 91.285— Taxation of abandoned urban property by city of the first class
  • KRS 91.290— Repealed, 1980
  • KRS 91.300— Repealed, 1982
  • KRS 91.310— Assessment of real and personal property -- Definition of terms
  • KRS 91.320— Property, how listed for assessment -- Taxpayers' lists -- Assessment in office of property valuation administrator -- Inquiries by assessor -- Records of real estate transfers
  • KRS 91.330— Correction of taxpayer's list by assessor -- Review
  • KRS 91.340— Assessor to view property before assessing it
  • KRS 91.350— Assessment returns to be available to public -- What to show
  • KRS 91.360— Designation of real property -- Errors and omissions
  • KRS 91.370— Retrospective assessment
  • KRS 91.375— Omitted property
  • KRS 91.380— Remedies applicable to corrected and retrospective assessments
  • KRS 91.390— Board of equalization
  • KRS 91.400— Proceedings before board of equalization -- Appeal
  • KRS 91.410— Effect of failure to elect board or failure of board to act -- Taxpayer's complaint and remedy
  • KRS 91.420— Tax bills, how made out and listed for collection -- Evidence of validity of tax
  • KRS 91.430— Taxes, when to be paid -- Discounts -- Interest and penalties
  • KRS 91.440— Enforcement of taxes against fiduciaries, agents and trust estates
  • KRS 91.450— Tax notice
  • KRS 91.460— Repealed, 1980
  • KRS 91.470— Repealed, 1980
  • KRS 91.480— Repealed, 1980
  • KRS 91.481— Definitions for KRS 91.484 to 91.527 and 92.810
  • KRS 91.484— Preparation of list of delinquent taxes by collector -- Contents
  • KRS 91.487— Suit for enforcement of city's tax lien
  • KRS 91.488— Enforcement of city tax liens -- Alternate remedy -- Joinder of parcels -- Separate listing
  • KRS 91.490— Repealed, 1980
  • KRS 91.491— Repealed, 1982
  • KRS 91.494— Affidavits filed with circuit clerk -- Effect
  • KRS 91.497— Repealed, 1982
  • KRS 91.500— Repealed, 1980
  • KRS 91.501— Consolidation of suits affecting the same land -- Effect of statute of limitations on pending suits -- Cross-claim for ad valorem tax
  • KRS 91.504— Trial -- Master commissioner's judgment sale -- Appeal from judgment of the sale
  • KRS 91.505— Repealed, 1980
  • KRS 91.507— Judgment after trial
  • KRS 91.510— Repealed, 1980
  • KRS 91.511— Discharge of lien or satisfaction of judgment -- Redemption
  • KRS 91.514— Vesting title in purchases -- Title subject to designated liens -- Exceptions
  • KRS 91.517— Confirmation of sale by court -- Priority of distribution of proceeds
  • KRS 91.520— Repealed, 1980
  • KRS 91.521— Appeal from judgment confirming or disapproving commissioner's sale and distribution of proceeds
  • KRS 91.524— Costs upon redemption
  • KRS 91.527— City may hold, sell, transfer, lease, or use real estate purchased at a commissioner's sale
  • KRS 91.530— Repealed, 1982
  • KRS 91.540— Repealed, 1980
  • KRS 91.550— Collection of taxes on property of infant or person of unsound mind -- Protection of future estates
  • KRS 91.560— Tax lien
  • KRS 91.570— Collection of taxes by action
  • KRS 91.580— Repealed, 1980
  • KRS 91.590— Repealed, 1980
  • KRS 91.600— Repealed, 1980
  • KRS 91.610— Obligation of city or consolidated local government to taxpayer -- Deduction of tax owed
  • KRS 91.620— Capital stock of incorporated banks, trust companies, and guaranty or security companies -- Assessment procedure
  • KRS 91.630— Capital of individuals and unincorporated companies, how assessed
  • KRS 91.640— Value of capital, how determined
  • KRS 91.650— Notice of assessment -- Application for change of valuation
  • KRS 91.660— Tax bills, how made out and collected
  • KRS 91.670— Stockholders not required to list stock if corporation pays tax
  • KRS 91.680— Assessment of capital stock when no report filed
  • KRS 91.750— Definitions for KRS 91.750 to 91.762
  • KRS 91.752— Authority for establishment of district
  • KRS 91.754— Petition proceedings to request establishment of district
  • KRS 91.756— Ordinance -- Requirements to be included
  • KRS 91.758— Economic improvement plan -- Annual budget -- Levy and collection of assessments -- Appeal -- Lien
  • KRS 91.760— Memberships, powers, and responsibilities of board
  • KRS 91.762— Change of boundaries -- Dissolution -- Disposition of excess funds
  • KRS 91.800— Renumbered as KRS 65.350
  • KRS 91.805— Renumbered as KRS 65.355
  • KRS 91.810— Renumbered as KRS 65.360
  • KRS 91.815— Renumbered as KRS 65.370
  • KRS 91.820— Renumbered as KRS 65.375
  • KRS 91.990— Repealed, 1980
  • KRS 91.4881— Petition
  • KRS 91.4882— Action in rem -- Pleadings -- Default judgment -- Cross-claim by taxing authority
  • KRS 91.4883— Publication of notice
  • KRS 91.4884— Notice by mail to interested parties
  • KRS 91.4885— . Sale by master commissioner -- Determination of owner's equity of redemption