☰ Revisor of Missouri

Title XVI CONSERVATION, RESOURCES AND DEVELOPMENT

Chapter 253

< > Effective - 04 Jun 2009, 2 histories, see footnote (history) bottom

  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


---- end of effective  04 Jun 2009 ----

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