42-17301. Definitions
In this article, unless the context otherwise requires:
1. " Property taxes" means all ad valorem taxes that are levied by all taxing jurisdictions and that become a lien on a residence, including special assessments.
2. " Residence" means real and personal property and improvements that constitute an owner-occupied dwelling that is classified as class three pursuant to section 42-12003.
3. " Tax deferred residence" means a residence on which property taxes are deferred pursuant to this article for the current or any prior tax year.
4. " Taxable income" has the same meaning prescribed in section 43-1001.
5. " Taxpayer" means an individual or an individual's legal representative who files a claim for deferral pursuant to this article.
Section: Previous 42-17251 42-17252 42-17253 42-17254 42-17255 42-17256 42-17257 42-17301 42-17302 42-17303 42-17304 42-17305 42-17306 42-17307 42-17308 NextLast modified: October 13, 2016