Chapter 75 FINANCE AND TAXATION.
Section 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.
DEFERRAL - Deferral from the Town of Front Royal real estate tax and/or assessments for land
improvements according to the provisions of this Article.
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.
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 6-14-04 ; Ord. No. 11-04 Amended 10-11-04)
Editor's Note: Ordinance No. 8-04 also provided that it be effective as of 7-1-04.
Editor's Note: Ordinance No.11-04 also provided that it be effective as of 11-1-04.