Kentucky — Chapter 91 — FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS

• § 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
• § 91.260 — 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
• § 91.310 — 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
• § 91.481 — Definitions for KRS 91.481 to 91.527 and 92.810
• § 91.484 — Preparation of list of delinquent taxes by collector -- Contents
• § 91.487 — Legal action for enforcement of city 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
• § 91.494 — Affidavits filed with circuit clerk -- Effect
• § 91.501 — Consolidation of legal actions affecting the same land -- Effect of statute of limitations on pending actions -- Cross-claim for ad valorem tax
• § 91.504 — Trial -- Master commissioner's judgment sale -- Appeal from judgment of the sale
• § 91.507 — Judgment after trial
• § 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
• § 91.521 — 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
• § 91.550 — Collection of taxes on property of minor or person of unsound mind -- Protection of future estates
• § 91.560 — Tax lien
• § 91.570 — Collection of taxes by action
• § 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