Flagler Beach |
Code of Ordinances |
Chapter 18. TAXATION |
Article IV. ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS |
§ 18-61. Definitions.
The following words, terms and phrases, as used in this article, shall have the meanings, unless clearly indicated otherwise:
City means the City of Flagler Beach, Florida.
Department of Revenue means the state Department of Revenue for the State of Florida.
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.
May is permissive when used herein.
Property appraiser means the Flagler County Property Appraiser and Volusia County Property Appraiser.
Shall is mandatory when used herein.
Sixty-five (65) years of age means a person who has attained the age of sixty-five (65) prior to January 1 of the tax year for which the additional homestead exemption is sought.
(Ord. No. 99-36, § 1, 10-14-99; Ord. No. 2007-17, § 1, 5-24-07)