§ 18.3-212. Definitions.

(a)

Qualified parent or grandparent means the parent or grandparent residing in the living quarters, as their primary residence, constructed or reconstructed on property qualifying for assessment reduction pursuant to Section 193.703, Florida Statutes, on January 1, 2005, and each January 1 thereafter. Such parent or grandparent must be the natural or adoptive parent or grandparent of the owner, or the owner's spouse, of the homestead property on which the construction or reconstruction occurred.

(b)

Primary residence shall mean that the parent or grandparent does not claim a homestead exemption elsewhere in Florida. Such parent or grandparent cannot qualify as a permanent resident for purposes of being granted a homestead exemption or tax credit on any other property, whether in Florida or in another state. If such parent or grandparent receives or claims the benefit of an ad valorem tax exemption or a tax credit elsewhere in Florida or in another state where permanent residency is required as a basis for the granting of that ad valorem tax exemption or tax credit, such parent or grandparent is not a qualified parent or grandparent under this subsection and the owner is not entitled to the reduction for living quarters provided by this article.

(c)

Construction means all types of construction governed by the Clay County Building Code.

(d)

Reconstruction means all types of reconstruction governed by the Clay County Building Code.

(e)

Owner means the person or taxpayer who applies for the reduction in assessed value granted in this section.

(f)

County means Clay County, Florida, a political subdivision of the State of Florida.

(g)

Property appraiser means the property appraiser of Clay County, Florida.

(Ord. No. 2004-58, § 2, 9-14-04)