253.545. As used in sections 253.545 to 253.559, the following termsmean, unless the context requires otherwise:
(1) "Certified historic structure", a property located in Missouriand listed individually on the National Register of Historic Places;
(2) "Deed in lieu of foreclosure or voluntary conveyance", a transferof title from a borrower to the lender to satisfy the mortgage debt andavoid foreclosure;
(3) "Eligible property", property located in Missouri and offered orused for residential or business purposes;
(4) "Leasehold interest", a lease in an eligible property for a termof not less than thirty years;
(5) "Principal", a managing partner, general partner, or president ofa taxpayer;
(6) "Structure in a certified historic district", a structure locatedin Missouri which is certified by the department of natural resources ascontributing to the historic significance of a certified historic districtlisted on the National Register of Historic Places, or a local districtthat has been certified by the United States Department of the Interior;
(7) "Taxpayer", any person, firm, partnership, trust, estate, limitedliability company, or corporation.
253.545. As used in sections 253.545 to 253.559, the following termsmean, unless the context requires otherwise:
(1) "Certified historic structure", a property located in Missouriand listed individually on the National Register of Historic Places;
(2) "Deed in lieu of foreclosure or voluntary conveyance", a transferof title from a borrower to the lender to satisfy the mortgage debt andavoid foreclosure;
(3) "Eligible property", property located in Missouri and offered orused for residential or business purposes;
(4) "Leasehold interest", a lease in an eligible property for a termof not less than thirty years;
(5) "Principal", a managing partner, general partner, or president ofa taxpayer;
(6) "Structure in a certified historic district", a structure locatedin Missouri which is certified by the department of natural resources ascontributing to the historic significance of a certified historic districtlisted on the National Register of Historic Places, or a local districtthat has been certified by the United States Department of the Interior;
(7) "Taxpayer", any person, firm, partnership, trust, estate, limitedliability company, or corporation.
253.545. As used in sections 253.545 to 253.559, the following termsmean, unless the context requires otherwise:
(1) "Certified historic structure", a property located in Missouriand listed individually on the National Register of Historic Places;
(2) "Deed in lieu of foreclosure or voluntary conveyance", a transferof title from a borrower to the lender to satisfy the mortgage debt andavoid foreclosure;
(3) "Eligible property", property located in Missouri and offered orused for residential or business purposes;
(4) "Leasehold interest", a lease in an eligible property for a termof not less than thirty years;
(5) "Principal", a managing partner, general partner, or president ofa taxpayer;
(6) "Structure in a certified historic district", a structure locatedin Missouri which is certified by the department of natural resources ascontributing to the historic significance of a certified historic districtlisted on the National Register of Historic Places, or a local districtthat has been certified by the United States Department of the Interior;
(7) "Taxpayer", any person, firm, partnership, trust, estate, limitedliability company, or corporation.
