This section defines key terms used in sections 92.700 to 92.920.
92.710. Definitions. — The following words, terms and definitions, when used in sections 92.700 to 92.920, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning: (1) "Collector", the collector of revenue of any city operating under the provisions of sections 92.700 to 92.920; (2) "Land reutilization authority", and "land reutilization commission", the authority and commission as created by section 92.875; (3) "Land taxes", general taxes on real property or real estate and shall include the taxes both on land and the improvements thereon; (4) "Person", any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver or trustee appointed by any state or federal court, trustee otherwise created, syndicate, or any other group or combination acting as a unit; (5) "School district", "water district", "sewer district", "special benefit district", "special assessment district" shall include those districts located totally or partially within any city operating under the provisions of sections 92.700 to 92.920; (6) "Sheriff", "circuit clerk", and "assessor", the sheriff, circuit clerk, and assessor, respectively, of any city operating under the provisions of sections 92.700 to 92.920; (7) "Tax bill", as used in sections 92.700 to 92.920, the real estate taxes and the lien thereof, levied and assessed by any taxing authority; (8) "Tax district", the state of Missouri and any city, municipality, school district, road district, water district, sewer district, levee district, drainage district, special benefit district, special assessment district, or park district, located within any city operating under the provisions of sections 92.700 to 92.920; (9) "Tax lien", the lien of any tax bill as defined in subdivision (7) of this section; (10) "Taxing authority", any governmental, or other lawful authority, now or hereafter empowered by law to issue tax bills, the state of Missouri, or any city, municipality, school district, road district, water district, sewer district, levee district, or drainage district, affected by the provisions of sections 92.700 to 92.920. (L. 1971 H.B. 472 § 3, A.L. 1989 H.B. 342)