Except as otherwise expressly provided, the definitions or words used in this Article shall be the same as the definitions found in Sections 39-26-102 and 39-26-201, C.R.S., and said definitions are incorporated herein by this reference; except that the reference to the State, where such references are to the geographic extent of the taxing authority, the same shall mean the Town. (Ord. 272 §2, 1977)