Sec. 78-155[Definitions.]

As used herein the term "dwelling unit" means and includes an abode, habitation, house, duplex, apartment, residential mobile home, and any other structure used by human beings as a place of residency, whether occupied or not, and where a building or structure includes more than one such unit, each unit is separate unit upon which said special assessment is levied.

As used herein the term "business unit" means each unit of a commercial establishment, industrial establishment, professional establishment, trade or service establishment, store, organization, or enterprise, whether for-profit or non-profit.

As used herein the term "occupant" means the tenant thereof.

As used herein the term "contents" shall mean and include, in the case of a dwelling unit, the household furniture, appliances, and other personal property located therein, by whomsoever owned, and, in the case of business premises, shall mean and include all furniture, appliances, inventory and stock of goods and merchandise, and other personal property located therein, by whomsoever owned.

In any case where the ownership of any unit otherwise subject to this assessment is such that the owner cannot lawfully be made subject to the assessment, the assessment is levied only upon the occupant, and the lien herein provided shall attach only to the property of the occupant.

History: (Ord. No. 06-02, § 5, 7-6-2006)