§ 92.01  DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   EXCLUDED PROPERTY. Private or governmental property which is the cultivated portion of land used for commercial or domestic agriculture or horticulture, a natural or developed wooded area or land subject to federal government programs or subsidy because of retirement or agricultural production.
   GOVERNMENTAL PROPERTY. Real estate which is owned, leased, controlled or occupied by the United States, the State of Indiana, Hancock County, Henry County or the Town of Shirley or any departments or agencies thereof.
   OCCUPANT. The person, firm, partnership, association, corporation, business trust, joint stock company, unincorporated organization, religious or charitable organization or any owner, person, persons or entities who are from time to time in possession or exercising dominion and control over any house or other structure located on private property.
   OWNER. Any one or more of the following:
      (1)   The owner or owners in fee simple of a parcel of real estate, including the life tenant or tenants if any;
      (2)   The record owner or owners as reflected by the most current records in the Brown Township or Greensboro Township Assessor’s office as the case may be; or
      (3)   The purchaser or purchasers of such real estate under any contract for the conditional sale thereof.
   PRIVATE PROPERTY. All real estate within the town, except real estate that is owned, leased, controlled or occupied by the United States, the State of Indiana, Hancock County, Henry County, the Town of Shirley or any departments or agencies thereof.
(`95 Code, § 61.01)