Illinois Statutes Chapter 35. Revenue § 516/225. Tax scavenger sale fraud; definitions

(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.  1 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.  2