As used in this chapter:
(a) "Armed Forces of the United States" means the U.S. Army, U.S. Marine Corps, U.S. Navy, U.S. Air Force, U.S. Space Force and U.S. Coast Guard.
(b) "County" means Loudoun County, Virginia.
(c) "Board" means the Board of Supervisors of the County of Loudoun.
(d) "Commissioner" means the Commissioner of the Revenue of Loudoun County or any of their duly authorized deputies or agents.
(e) "Principal Place of Residence" means the real property solely owned and occupied as their sole residence by the surviving spouse claiming the separate classification of real property in accordance with this chapter.
(Ord. 22-18. Passed 12-14-22.)