11 U.S.C. § 902 : US Code - Section 902: Definitions for this chapter

Search 11 U.S.C. § 902 : US Code - Section 902: Definitions for this chapter

In this chapter -
(1) "property of the estate", when used in a section that is
made applicable in a case under this chapter by section 103(e)
(!1) or 901 of this title, means property of the debtor;
(2) "special revenues" means -
(A) receipts derived from the ownership, operation, or
disposition of projects or systems of the debtor that are
primarily used or intended to be used primarily to provide
transportation, utility, or other services, including the
proceeds of borrowings to finance the projects or systems;
(B) special excise taxes imposed on particular activities or
transactions;
(C) incremental tax receipts from the benefited area in the
case of tax-increment financing;
(D) other revenues or receipts derived from particular
functions of the debtor, whether or not the debtor has other
functions; or
(E) taxes specifically levied to finance one or more projects
or systems, excluding receipts from general property, sales, or
income taxes (other than tax-increment financing) levied to
finance the general purposes of the debtor;
(3) "special tax payer" means record owner or holder of legal
or equitable title to real property against which a special
assessment or special tax has been levied the proceeds of which
are the sole source of payment of an obligation issued by the
debtor to defray the cost of an improvement relating to such real
property;
(4) "special tax payer affected by the plan" means special tax
payer with respect to whose real property the plan proposes to
increase the proportion of special assessments or special taxes
referred to in paragraph (2) of this section assessed against
such real property; and
(5) "trustee", when used in a section that is made applicable
in a case under this chapter by section 103(e) (!1) or 901 of
this title, means debtor, except as provided in section 926 of
this title.