The fol­low­ing words shall have the mean­ings ascribed to them in this Article:

Recor­da­tion” means the record­ing of deeds by the Recorder of Deeds.

Per­son” means any nat­ur­al indi­vid­ual, firm, part­ner­ship, asso­ci­a­tion, joint stock com­pa­ny, joint adven­ture, pub­lic or pri­vate cor­po­ra­tion, or a receiv­er, execu­tor, trustee, con­ser­va­tor or oth­er rep­re­sen­ta­tive appoint­ed by order of any court.

Val­ue” means the amount of the full actu­al con­sid­er­a­tion there­of, includ­ing the amount of any lien or liens assumed by the buyer.