Chapter 75 FINANCE AND TAXATION.
75-10 TAX RELIEF FOR THE ELDERLY OR DISABLED - DEFINITIONS
For
the purposes of this Article, the following words and
phrases shall have the meanings respectively ascribed to them by this
section:
AFFIDAVIT
- The real estate tax exemption or deferral affidavit.
ASSESSMENT
- The monetary lien placed by the Town of Front Royal upon real
property for
the construction, improving, replacement, enlargement or use of
sidewalks,
alleys, sanitary and storm sewers, curbs and gutters, water lines,
lighting
fixtures and any other permanent amenities constituting improvements.
(Ord.
No. 11-04 Added 10-11-04-04-Effective 11-1-04)
DEFERRAL
- Deferral from the Town of Front Royal real estate tax and/or
assessments for
land improvements according to the provisions of this Article.
(Ord.
No. 11-04 Added 10-11-04-04-Effective 11-1-04)
DWELLING
- The full-time residence of the person or persons claiming exemption
or
deferral. The word "dwelling" shall include manufactured homes as
defined in Section 36-85.3 of the Code of Virginia (1950), as amended.
FAIR
MARKET VALUE -
When applied to real estate, the assessed value, as shown on
the records of the Town of Front Royal; when applied to personal
property, the
actual value as shown on the records of the Town of Front Royal.
GROSS
COMBINED INCOME
- For the purposes of the Article gross combined income shall
include all income from all sources excluding life insurance benefits
or
receipts from borrowing or other debt.
(Ord.
No. 11-04 Added 10-11-04-04-Effective 11-1-04)
PROPERTY
- Real property or manufactured homes as defined in Section 36-85.3 of
the Code
of Virginia (1950), as amended.
RELATIVE
- Any relation by blood or marriage.
TAXABLE
YEAR
- The calendar year, from January 1 until December 31, for which
exemption or
deferral is claimed.
TOWN
- The Town of Front
Royal, Virginia.
TOWN
COUNCIL
- The Town Council of the Town of Front Royal, Virginia.
TOWN
TREASURER
- The Town Treasurer of the Town of Front Royal, Virginia or any
of his duly authorized deputies or agents.
(Ord.
No. 8-04 Amended Entire Section 6-14-04-Effective
7-1-04)