Section 211.761 - DefinitionsAs used in this act:
(a) "Department" means the department of treasury.(b) "Totally and permanently disabled" means a person as defined in 42 U.S.C. section 416.(c) "Homestead" means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the owner thereof, including all contiguous unoccupied real property owned by the person. Homestead includes a dwelling and an outbuilding used in connection with a dwelling, situated on the lands of another.(d) "Owner" includes a person eligible for the exemption specified in this act, who is purchasing a homestead under a mortgage or land contract or who owns a dwelling situated on the leased lands of another or is a tenant-stockholder of a cooperative housing corporation.(e) "Special assessment" means an assessment against real property calculated on a benefit or ad valorem basis for curb and gutter, sidewalk, sewer, water, or street paving; a drain; a connection fee or similar charge for a sewer or water system; or the land contract on a parcel of property acquired under the circumstances set forth in section 3(2). Special assessment does not include charges for current service.1976, Act 225, Imd. Eff. 8/4/1976 ;--Am. 1976, Act 437, Imd. Eff. 1/13/1977 ;--Am. 1978, Act 360, Imd. Eff. 7/22/1978.