(a) “Base year” shall mean 1986.
(b) “Large turf area” shall mean an area continuing at least three acres of turf.
(c) “Owner” shall mean any person, partnership, association, company, corporation or fiduciary in whom or in which is vested legal title to real property improved with residential, commercial or industrial buildings, or who or which possesses the power to convey legal title to the real property.