Title XVI CONSERVATION, RESOURCES AND DEVELOPMENT
< > Effective - 04 Jun 2009, 2 histories, see footnote (history)253.545. Definitions. — As used in sections 253.545 to 253.559, the following terms mean, unless the context requires otherwise:
(1) "Certified historic structure", a property located in Missouri and listed individually on the National Register of Historic Places;
(2) "Deed in lieu of foreclosure or voluntary conveyance", a transfer of title from a borrower to the lender to satisfy the mortgage debt and avoid foreclosure;
(3) "Eligible property", property located in Missouri and offered or used for residential or business purposes;
(4) "Leasehold interest", a lease in an eligible property for a term of not less than thirty years;
(5) "Principal", a managing partner, general partner, or president of a taxpayer;
(6) "Structure in a certified historic district", a structure located in Missouri which is certified by the department of natural resources as contributing to the historic significance of a certified historic district listed on the National Register of Historic Places, or a local district that has been certified by the United States Department of the Interior;
(7) "Taxpayer", any person, firm, partnership, trust, estate, limited liability company, or corporation.
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(L. 1997 2d Ex. Sess. S.B. 1, A.L. 2009 H.B. 191)
Effective 6-04-09
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253.545 | 8/28/2018 | |||
253.545 | 6/4/2009 | 8/28/2018 |
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