For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PERSONAL PROPERTY. Every species and character of property, tangible and intangible, other than real property.
REAL PROPERTY. All lands within the city limits and improvements thereon.
TAX CLAIM. Includes, in addition to the taxes due on a tax bill, the penalties, costs, fees, interest, commissions, liens provided in KRS 134.420(1), and other such items or expenses that have become or are by reason of the delinquent tax bill proper legal charges against the delinquent taxpayer at any given time.
TAXPAYER. Any person made liable by law to file a return or pay a tax.
(2002 Code, § 35.30) (Ord. 99-C-01, passed 3-12-1999)