As used in this chapter, "taxpayer" means:
- (1) an owner of the property at the time of the issuance of the assessment or tax bill;
- (2) a person statutorily or contractually obligated to pay property taxes on the property; or
- (3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.
As added by P.L.174-2022, SEC.30.