In this subtitle the following words have the meanings indicated. “Board” means the board of directors of a district corporation. “Commercial tenant” means a lessee or other lawful occupant, other than the owner, of nonexempt property within a district. “District” means a business improvement district established under this subtitle. “District corporation” means a business improvement district corporation formed in accordance with this subtitle. “Members of the district” means owners of nonexempt property in the district. “Nonexempt property” means nonresidential real property that is not exempt from paying real property taxes.