For the purposes of this article, the following definitions apply unless the context clearly indicates or requires a different meaning.
Director. The director of budget and fiscal services.
Property Owner. Has the same meaning as defined in § 8-6.3, as modified as follows:
(1) Property owner includes a lessee holding real property, as defined in § 8-1.2, for a stated term of seven years or more, provided the lease:
(A) Has been duly entered into and recorded in the bureau of conveyances or filed in the office of the assistant registrar of the land court; and
(B) Provides that the lessee shall pay all taxes levied on the property during the term of the lease.
(2) Property owner excludes a lessee under a government lease whose stated term is less than seven years.
Tax Year. Has the same meaning as defined in § 8-6.2.
(1990 Code, Ch. 31, Art. 2, § 31-2.1) (Added by Ord. 94-38)