§ 250.026.


“Owner” means the person owning the fee, or the person in whose name the legal title to the property appears by deed duly recorded in the county recorder’s office, or the person in possession of the property or buildings under claim of ownership, or exercising acts of ownership over the same for himself or as life tenant, or as the executor, administrator, or guardian of the owner. If the property is leased, the possession of the tenant or lessee holding and occupying such property shall be deemed to be the possession of the owner. The lessee in possession of tax exempt property, the leasehold interest of which is subject to assessment, is deemed to be the owner.


(Added by Ord. 225-81, App. 5/5/81)


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