In this chapter
- (1) repealed 1/27/73;
- (2) "exemption year" means the calendar year for which the exemption is sought;
- (3) "real property" includes, but is not limited to mobile homes, whether classified as real or personal property for municipal tax purposes;
- (4) "permanent place of abode" means a dwelling, or a dwelling unit in a multiple dwelling, including lots and outbuildings, or an appropriate portion thereof, which are necessary to convenient use of the dwelling unit;
- (5) "resident" includes applicants who have a fixed habitation in the State of Alaska, and, when absent, intend to return to the State of Alaska;
- (6) "ownership" means possession of an interest in real property, including but not limited to, a mobile home or condominium, which interest is recorded in the office of the district recorder, or, if unrecorded, is attested by a contract, bill of sale, deed of trust, or other proof in a form satisfactory to the local assessor;
- (7) "department" means the Department of Commerce, Community, and Economic Development;
- (8) "senior citizen" means one who is 65 or older before January 1 of the exemption year;
- (9) "disabled veteran" has the same meaning as in AS 29.45.030(i)(1).
(Eff. 1/28/73, Register 45; am 4/18/73, Register 45; am 1/27/74, Register 48; am 3/31/76, Register 57; am 11/24/82, Register 84; am 9/21/88, Register 107)