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.