(1) Owner. Any person with an ownership interest or with any leasehold or other possessory interest, of record or otherwise, which gives him, either alone or jointly with others, a right to occupy, possess, or control real property. In any event, any person who appears as owner on the records of the county assessor shall be presumed to be one of the owners of the property, but such presumption may be rebutted.

(2) Person. Any natural person, partnership, corporation or other legal entity.

(3) Occupant. Any person in lawful possession, or with a lawful right to store or keep personal property on, any real property or, in case of corporate ownership, that officer, employee, or agent of a corporate owner having the authority or duty to control or operate the property on behalf of the corporation.