KRS 133.010 — Definitions for chapter

As used in this chapter, unless the context requires otherwise:
(1) "Board" means the county board of assessment appeals;
(2) "Department" means the Department of Revenue;
(3) "Taxpayer" means any person made liable by law to file a return or pay a tax;
(4) "Real property" includes all lands within this state and improvements thereon;
(5) "Personal property" includes every species and character of property, tangible and
intangible, other than real property; and
(6) (a) "County" shall also mean a charter county government;
(b) "Fiscal court" shall also mean the legislative body of a charter county
government; and
(c) "County judge/executive" shall also mean the chief executive officer of a
charter county government.