Section 48-501 - DefinitionsIn this article, unless the context otherwise requires:
1. "City council" and "council" includes any body or board in which is vested by law the legislative power of a municipality.2. "Clerk" or "city clerk" includes any person or officer who acts as clerk of the city or town council.3. "Improvement" includes all the improvements mentioned in this article, and the term or terms "street opening or widening" and "opening or widening" include all improvements mentioned in this article.4. "Municipality" and "city" includes counties, incorporated cities and towns and other corporations organized for municipal purposes.5. "Owner" and "any person interested" includes:(a) The person owning the fee to real property.(b) The person in whom, on the day any protest or petition is filed, the legal title to real property appears by deeds recorded in the county recorder's office of the county in which the city or town is situated.(c) Any person in possession of real property, as the executor, administrator, trustee under an express trust, guardian or other legal representative of the owner.(d) Any person in possession of real property under a recorded written contract of purchase thereof.(e) Any person in possession of real property, as lessee thereof under a recorded lease which requires such lessee to pay or discharge all assessments for street or other public improvement that may be levied or assessed against such real property, and the holder of a mortgage or lien against the real property.6. "Property of a railroad or street railroad" includes property owned or controlled by any person, as a railroad, street railroad or interurban railroad right of way whether owned or controlled in fee or as an easement or by virtue of a franchise or otherwise, and the roadbed, ties and rails located on such right of way. Such property shall be assessed and the assessment thereof enforced in the same manner and to the same effect as other lands and property in the assessment district.7. "Street superintendent" includes any officer or board who, by law, has charge of streets or the improvement thereof in a city or town. In a city or town having no street superintendent, the council may appoint a person to perform the duties imposed on the street superintendent, and such person shall be deemed "street superintendent."8. "Treasurer" or "city treasurer" includes any person or officer who has charge and makes payment of city or town funds.