15-1-1001. (Temporary) Homeowner's tax payment -- definitions. As used in this part, the following definitions apply:
     (1) "Claimant" means an individual natural person who is eligible under this part to file a claim.
     (2) "Claim period" means the current property tax year that corresponds to the calendar year in which the property is assessed and the first property tax payment is due.
     (3) "Household" means an association of individuals who live in the same dwelling and who share its furnishings, facilities, accommodations, and expenses. The term does not include bona fide lessees, tenants, or roomers and boarders on contract.
     (4) "Owner-occupied residence" means a single-family residence, including a trailer or mobile home described in 15-6-134(1)(b), or a condominium unit that is subject to property taxes and that is owned by a claimant, individually or jointly. The residence includes all improvements used for residential purposes and associated outbuildings. A taxpayer with a life estate is an owner for purposes of this part. (Terminates December 31, 1996--sec. 15, Ch. 574, L. 1995.)

     History: En. Sec. 1, Ch. 574, L. 1995.