For the purpose of this subchapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   OWNER. That person or legal entity reflected on the public records of the county, as the owner of real property upon which a structure has been completed.
   STRUCTURE. Any building constructed on real property located within the municipal boundaries of the city, which is not exempt from municipal ad valorem taxation as provided by general law.
('69 Code, § 6-57) (Ord. 578, passed 9-16-81)