(35 ILCS 516/225)
Sec. 225.
Tax scavenger sale fraud; definitions.
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.
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(2) "Nonownership interest" means any interest in a
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| 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.
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(3) "Mobile home" has the same meaning as defined in
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| Section 1 of the Mobile Home Local Services Tax Act.
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(Source: P.A. 92-807, eff. 1-1-03.)
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