Osceola County |
Code of Ordinances |
Chapter 13. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IX. REDUCTION IN ASSESSMENT FOR LIVING QUARTERS OF PARENTS OR GRANDPARENTS |
§ 13-210. Definitions.
(a)
As used in this article, the term "construction" means all types of construction, governed by the Florida Building Code, which construction must have been substantially completed after January 7, 2003, that being the date on which F.S. § 193.703 became effective. Qualifying construction is limited to additions or renovations made for the purpose of providing the amenities necessary for qualified parent(s) or grandparent(s) to permanently reside on the property.
(b)
As used in this article, the term "living quarters" means a residential structure or portion thereof that is directly related to providing the amenities necessary for the qualifying parent(s) or grandparent(s) to permanently reside on the same property with their child.
(c)
As used in this article, the term "primary place of residence" shall have the same meaning as "permanent residency" for establishing homestead exemption pursuant to F.S. § 196.031. The property appraiser may rely upon the factors listed in F.S. § 196.015 in determining whether the property is the primary place of residence for the applicant's parent(s) or grandparent(s).
(d)
As used in this article, the term "reconstruction" means all types of reconstruction, refurbishment, repair, replacement, or other work governed by the Florida Building Code, which reconstruction must have been substantially completed after January 7, 2003, that being the date on which F.S. § 193.703 became effective. Qualifying reconstruction is limited to additions or renovations made for the purpose of providing the amenities necessary for qualified parent(s) or grandparent(s) to permanently reside on the property.
(e)
As used in this article, the term "substantially completed" means the construction or reconstruction can be used for the purpose for which it was built.
(Ord. No. 04-43, § 1, 12-20-04)