For purposes of Section 230:
- (1) "Ownership interest" means any title or other interest in a mobile home, the holder of which is considered to be the owner of the mobile home for purposes of taxation under Section 3 of the Mobile Home Local Services Tax Act. Mobile home park owners are not deemed to have an ownership interest as defined in this Section.
- (2) "Nonownership interest" means any interest in a mobile home other than a contingent interest and other than an ownership interest as defined in this Section, including without limitation an easement or lien.
- (3) "Mobile home" has the same meaning as defined in Section 1 of the Mobile Home Local Services Tax Act.
(Source: P.A. 92-807, eff. 1-1-03.)