As used in this chapter, unless the context requires otherwise: (1) "Board" means the county board of assessment appeals; (2) "Department" means the Department of Revenue; (3) "Taxpayer" means any person made liable by law to file a return or pay a tax; (4) "Real property" includes all lands within this state and improvements thereon; (5) "Personal property" includes every species and character of property, tangible and intangible, other than real property; and (6) (a) "County" shall also mean a charter county government; (b) "Fiscal court" shall also mean the legislative body of a charter county government; and (c) "County judge/executive" shall also mean the chief executive officer of a charter county government.
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