TITLE V
TAXATION

CHAPTER 75
APPRAISAL OF TAXABLE PROPERTY

Residences in Industrial or Commercial Zone

Section 75:10

    75:10 Definitions. –
In this subdivision:
I. "Industrial or commercial zone" means any district designated by a local legislative body in a zoning ordinance in which business or industry are permitted uses of property.
II. "Residence" means the real estate which a person owns and occupies as the person's principal place of abode, and for no other purpose, together with any land or buildings appurtenant thereto, including manufactured housing if used for such purpose.

Source. 1977, 538:2. 1995, 291:3, eff. Aug. 20, 1995.