Sec. 225. Tax scavenger sale fraud; definitions.
124 words·~1 min read·
/il/chapter-35/act-516/225A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(2)"Nonownership interest" means any interest in a 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.
(3)"Mobile home" has the same meaning as defined in Section 1 of the Mobile Home Local
Services Tax Act.