42-17301
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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. |