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.
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