As used in KRS 91.484 to 91.527 and 92.810, unless the context otherwise requires:
(1) "Collector" means any city of the first class or any city which has adopted the provisions of KRS 65.8834;
(2) "Land taxes" mean general taxes on real property and include the taxes both on land and improvements thereon;
(3) "Master commissioner" or "circuit clerk" means the master commissioner and the circuit clerk of the judicial district in which any collector is located;
(4) "Tax bill" means the statement of the land taxes and the lien thereon, levied and assessed by any taxing authority; and (5) "Tax lien" means the lien of any tax bill established pursuant to KRS 91.560.