Clay County |
Code of Ordinances |
Chapter 18.3. TAXATION |
Article VII. HOMESTEAD PROPERTY VALUE REDUCTION |
§ 18.3-214. Description of construction or reconstruction.
Construction or reconstruction qualifying as providing living quarters pursuant to this section is limited to additions and renovations made for the purpose of allowing qualified parents or grandparents to permanently reside on the property. Such additions or renovations may include the construction of a separate building on the same parcel or may be an addition to or renovation of the existing structure. Construction or reconstruction shall be considered as being for the purpose of providing living quarters for parents or grandparents if it is directly related to providing the amenities necessary for the parent or grandparent to reside on the same property with their child or grandchild. In making this determination, the property appraiser shall rely on an application by the property owner and such other information as the property appraiser determines is relevant.
(Ord. No. 2004-58, § 4, 9-14-04)