As used in this chapter:
(a) "County" means Loudoun County, Virginia.
(b) "County Board" means the Board of Supervisors of the County.
(c) "Commissioner " means the Commissioner of the Revenue of the County or any of their duly authorized deputies or agents.
(d) "Dwelling" means the sole residence owned and occupied by the person or persons claiming exemption, and includes a manufactured home used as the sole residence owned and occupied by the person(s) claiming an exemption hereunder and as defined in VA Code Section 58.1-3210(C).
(e) "Exemption" means exemption from the County Real Estate Tax according to the provisions of this chapter.
(f) "Manufactured Home" means a structure subject to federal regulation which is transportable in one or more sections; is eight body feet or more in width and forty body feet or more in length in the traveling mode, or is 320 or more square feet when erected on site; is built on a permanent chassis; is designed to be used as a single-family dwelling, with or without a permanent foundation when connected to the required utilities; and includes the plumbing, heating, air-conditioning, and electrical systems contained in the structure.
(g) "Net worth" means the amount by which assets (including the present value of all equitable interests) exceed liabilities.
(h) "Person" means a natural person.
(i) "Permanently and totally disabled" means a person who has been certified by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, by a sworn affidavit by two medical doctors who either are licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, and, in addition, who has been found by the Commissioner to be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person's life. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by such doctor.
(j) "Property" means real property.
(k) "Relative " means relationship by blood, marriage or adoption.
(l) "Taxable year" means the calendar year, from January 1 until December 31, for which exemption is claimed.
(m) "Written Statement " means the signed statement on the Real Estate Tax Exemption Application and Certification where the applicant affirms the statements are true and accurate to the best of their knowledge and belief.
(Ord. 98-12. Passed 11-4-98; Ord. 01-09. Passed 9-17-01; Ord. 11-19. Passed 12-12-11; Ord. 15-06. Passed 11-4-15; Ord. 17-13. Passed 12-13-17; Ord. 21-06. Passed 7-14-21.)