For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DEPARTMENT OF REVENUE. The State Department of Revenue for the State of Florida.
HOUSEHOLD. A person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of a dwelling.
HOUSEHOLD INCOME. The adjusted gross income, as defined in I.R.C. § 62, of all members of a household.
PROPERTY APPRAISER. The Bay County Property Appraiser.
SHALL. Mandatory.
SIXTY-FIVE (65) YEARS OF AGE. A person who has attained the age of 65 prior to January 1 of the tax year for which the additional homestead exemption is sought.
(Ord. 430, passed 11-12-2002)