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.