Affidavit. The tax exemption affidavit provided for in this article.

Commissioner of the revenue. The commissioner of the revenue of the county or his duly authorized deputies or agents.

County assessor. The county assessor of the county or his duly authorized deputies or agents.

Dwelling. The building or mobile home owned or partially owned by and occupied as the sole residence of the person claiming exemption under this article, including up to ten (10) acres of land on which it is situate.

Exemption. Permanent relief from liability for the taxes of the county, according to the provisions of this article.

Mobile home. An industrialized building unit constructed on a chassis for towing to the point of use and designed to be used, without a permanent foundation, for continuous year-round occupancy as a dwelling; or two (2) or more such units separately towable, but designed to be joined together at the point of use to form a single dwelling, and which is designed for removal to and installation or erection on other sites.

Permanently and totally disabled. Unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person’s life.

Taxable year. The calendar year from January first through December thirty-first for which exemption is claimed under this article.