In this Part:
"Crown land" has the same meaning as in the Crown Land Management Act 2016 .
"owner" , in relation to town lands, includes every person who jointly or
severally, whether at law or in equity:
(a) is entitled to town lands for any estate of freehold in possession, or
(b) is entitled to receive, or is in receipt of, or if the town lands were let to a tenant would be entitled to receive, the rents and profits thereof, whether as beneficial owner, trustee, mortgagee in possession or otherwise.