Definitions for this chapter

For the purposes of this chapter, the following definitions apply unless the context clearly indicates or requires a different meaning. Director. The director of budget and fiscal services or the director’s authorized subordinate. Property or Real Property. Includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture that is erected on or affixed to such land, buildings, structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops and any device that converts solar radiation to electricity or heat. )