Definitions

The following words, terms and phrases, when used in this article and any other section of this chapter associated therewith, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Department of revenue means the State of Florida Department of Revenue.

Household means 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 the dwelling.

Household income means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household.

Property appraiser means the Property Appraiser of Hillsborough County, Florida.

Person 65 years of age means a person who has attained the age of sixty-five (65) prior to January 1st of the tax year for which the additional homestead exemption is sought.

(Ord. No. 2001-260, § 1, 11-18-01)