§ 40-46. Definitions.

For the purposes of this article, the following terms, phrases, words and their derivations shall have the meaning given herein:

Assessed value of real property for each fiscal year shall be the value of real property as listed on the grand list of the municipality, in effect as of October of the prior year.

Board of Commissioners means the executive body elected by the holders of record of a taxable interest in real property to govern the district.

Commissioner means any single member of the Board of Commissioners, with the exception of the ex officio members.

District means the municipal special services district established according to C.G.S. ch. 105a (C.G.S. § 7-339m et seq.), whose boundaries are delineated in section 40-49(a).

Ex officio denotes a nonvoting member.

Fiscal year means July 1 to June 30, unless it is changed by vote of the Board of Commissioners and approved by majority vote of the holders of record of a taxable interest in real property.

Holder of record of a taxable interest in real property means a corporation, partnership, unincorporated association, trustee, fiduciary, guardian, conservator or other form of entity or any combination thereof as identified in the records of the City of Danbury as having a taxable interest in real property located within the district.

Lessee of property means the tenant occupying and in possession of premises located on a property in the district.

Lessor of property means the holder of a leasehold interest in real property within the district who has subleased all or a portion of said leasehold interest as distinguished from a property owner.

Property means real property within the district that is identified in the tax records of the City of Danbury as a parcel of land and/or building for which there is a map and lot number assigned by the Assessor's office of the City of Danbury.

Property owner means the holder of record of a taxable interest in real property within the district.

(Code 1961, § 19B-2; Ord. No. 353, 7-7-1987)