§ 72-12. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:

Acquiring person means any purchaser, vendee, donee, or other person or entity receiving adjudicated immovable property, by any means, through the procedures described herein.

Adjoining landowner means an owner of immovable property, not subject to any liens for non-payment of taxes or other statutory charges, which shares at least a portion of at least one boundary with an adjudicated parcel or parcels.

Adjudicated property means immovable property within Lafayette Parish that has been adjudicated for non-payment of taxes and has been "bid in" at tax sale either for the City of Lafayette or the Parish of Lafayette, pursuant to La. R.S. 47:2196.

Administrator means the director of the department of planning, zoning, and development or his designee.

Arm's length transfer means sale of adjudicated property, for a price below the property's appraised value and in connection with a property renovation plan approved by an administrative hearing officer, between one or more owners and one or more arm's length transferees.

Arm's length transferee means a transferee, or his successors or assigns, seeking waiver of taxes, penalties, interest and other charges against adjudicated property in order to facilitate its below-appraised-value sale, who is not a member of the immediate family of an owner of a particular piece of adjudicated property; and which is not any entity in which an owner of a particular piece of adjudicated property, or any member of that owner's immediate family, has a substantial economic interest.

Immediate family has the meaning given that term by La. R.S. 42:1102.

LCPCG means the Lafayette City-Parish Consolidated Government.

Non-profit organization has the meaning given such term by Article VII, Section 14(B) of the Constitution of Louisiana.

Owner means a person who holds an ownership interest that has not been terminated pursuant to La. R.S. 47:2121(C).

Qualified non-profit means a nonprofit organization which is recognized by the Internal Revenue Service as a 501(c)(3) or 501(c)(4) nonprofit organization.

Substantial economic interest has the meaning given that term by La. R.S. 42:1102.

Taxing body means Lafayette City-Parish Consolidated Government, the Parish of Lafayette, the City of Lafayette, the Lafayette Parish Law Enforcement District and the Sheriff of Lafayette Parish, the Lafayette Parish School Board, the Lafayette Parish Library Board, the Lafayette Centre Development District, the Lafayette Economic Development Authority, the Lafayette Bayou Vermilion District, the Lafayette Parish Tax Assessment District, the Lafayette Airport Commission, and the Teche Vermilion Fresh Water District, or any of them.

Tax debtor means any of those persons listed on the Lafayette Parish Assessor's tax rolls as co-owners of a particular tax parcel, as required by La. R.S. 47:2126.

Tax notice party means the tax debtor(s) and any person requesting notice pursuant to La. R.S. 47:2159.

Tax sale party means any tax notice party, any owner, and any tax sale purchaser.

Tax sale property means immovable property for which tax sale title is sold pursuant to La. R.S. 47:2154.

Tax sale purchaser means the purchaser of tax sale property, his heirs, successors, and assigns.

Words, terms and phrases used in this article, when not otherwise defined by this article, have that meaning given them by Chapter 5 of Title 47 of the Louisiana Revised Statutes.

(Ord. No. O-246-2015, § 4, 11-17-15; Ord. No. O-040-2016, § 3, 3-1-16)