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A. For purposes of Chapters 8.04 through 8.28 FNSBC, the following terms shall be defined to mean:

Active volunteer” means a noncompensated person meeting the training, response, and participation criteria as established by each recognized first responder service, registered fire department and/or state-certified ambulance service. The criteria established by each department that defines “active volunteer” shall be on file with and be approved by the Fairbanks North Star Borough emergency operations director.

Borough” as used herein designates and means the Fairbanks North Star Borough.

Deteriorating” or “deteriorated area” as used in this chapter means an area that is characterized by:

1. Unsafe, unsanitary, vacant, or overcrowded building(s);

2. Overgrown or unsightly vacant lots;

3. A significant percentage of tax delinquent properties; and/or

4. Economically or socially undesirable land uses.

Disabled veteran” means a person who is before January 1st of the exemption year:

1. Separated from the military service of the United States under a condition that is not dishonorable who is a resident of the state, whose disability was incurred or aggravated in the line of duty in the military service of the United States, and whose disability has been rated as 50 percent or more by the branch of service in which that person served or by the United States Department of Veteran Affairs; or

2. Served in the Alaska Territorial Guard, who is a resident of the state, whose disability was incurred or aggravated in the line of duty while serving in the Alaska Territorial Guard, and whose disability has been rated as 50 percent or more.

Mobile home” means a mobile home, house trailer, trailer coach, or similar property intended to be used for residential, office, or commercial purposes.

Own and occupy” means:

1. Possession of an interest in real property, which is recorded in the office of the district recorder, or, if unrecorded, is attested by contract, bill of sale, deed of trust, or other proof in a form satisfactory to the assessor; and

2. Living on that real property as one’s primary residence.

Permanent place of abode” means a dwelling in which the person resides and when absent, the dwelling is not leased or rented to another. This includes but is not limited to a mobile home or condominium and includes lots or outbuildings, or an appropriate portion thereof, which are necessary to convenient use of the dwelling unit.

Personincludes an individual, partnership, association, fiduciary, corporation and any other entity capable of taking and holding title to property.

A “person engaged in the business of selling mobile homes” means an entity that buys mobile homes to hold for sale.

Property” as used here includes all real property, as described above, which may be separately assessed.

Property used exclusively for religious purposesincludes the following property owned by a religious organization:

1. The residence of a bishop, pastor, priest, rabbi, minister, or religious order of a recognized religious organization;

2. A structure, its furniture, and its fixtures used solely for public worship, charitable purposes, religious administrative offices, religious education, or a nonprofit hospital;

3. Lots required by local ordinance for parking near a structure defined in subsection (2) of this definition.

Real propertyincludes:

1. Land and all buildings, structures, improvements, and fixtures thereon, and appurtenances thereto;

2. Mobile homes, trailers, house trailers, trailer coaches, motor homes, and similar property used or intended to be used for residential, office or commercial purposes and attached or connected to water, gas, electric facility, or sewage facility; excepting, such vehicles which are unoccupied and held for sale by persons engaged in the business of selling such vehicles;

3. Leases and possessory interests in the above.

Resident” means an applicant who has a fixed habitation in the state of Alaska for at least 185 days per calendar year and, when absent, intends to return to the state of Alaska.

Senior citizen” means one who is 65 or older before January 1st of the exemption year.

B. For the purpose of determining property exempt under FNSBC 8.04.060(E), the following definitions apply to terms used in 43 USC Section 1620(d) unless superseded by applicable federal law:

Developed” means a purposeful modification of the property from its original state that effectuates a condition of gainful and productive present use without further substantial modification; surveying, construction of roads, providing utilities or other similar actions normally considered to be component parts of the development process, but that do not create the condition described in this paragraph, do not constitute a developed state within the meaning of this paragraph; developed property, in order to remove the exemption, must be developed for purposes other than exploration, and be limited to the smallest practicable tract of the property actually used in the developed state;

Exploration” means the examination and investigation of undeveloped land to determine the existence of subsurface nonrenewable resources;

Lease” means a grant of primary possession entered into for gainful purposes with a determinable fee remaining in the hands of the grantor; with respect to a lease that conveys rights of exploration and development, this exemption shall continue with respect to that portion of the leased tract that is used solely for the purpose of exploration. (Ord. 2016-40 § 45, 2016; Ord. 2016-18 § 2, 2016; Ord. 2014-15 § 4, 2014; Ord. 2005-26 § 3, 2005; Ord. 2003-69 § 2, 2003; Ord. 2003-67 § 2, 2003; Ord. 2003-57 § 3, 2003; Ord. 2001-67 § 2, 2001; Ord. 91-004 § 2, 1991; Ord. 85-054 §§ 2, 3, 1985; Ord. 65-35. 2004 Code §§ 3.08.010, 3.11.070.)