§ 42.17301

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.