Division 2. PROPERTY TAX REDUCTION FOR CONSTRUCTION/RECONSTRUCTION OF HOMESTEAD PROPERTY TO HOUSE ELDERLY PARENT(S) OR GRANDPARENT(S)

§ 102-16. Definitions.

Latest version.

(a)

As used in this article, the term "construction" means all types of construction governed by the Florida Building Code.

(b)

As used in this article, the term "reconstruction" means all types of reconstruction governed by the Florida Building Code.

(c)

As used in this article, the term "primary place of residence" shall have the same meaning as "permanent residency" for establishing homestead exemption pursuant to F.S. § 196.031. The property appraiser may rely upon the factors listed in F.S. § 196.015 in determining whether the property is the primary place of residence for the applicant's parent or grandparent.

(Ord. No. 03-41, § 1, 8-12-03)

                    
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