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)