§ 68-130. Definitions.

As used in this article, these terms shall have the following meanings:

Ad valorem tax or property tax means a tax imposed upon the assessed value of real property.

Applicant means a person who is a resident of the State of Georgia as defined by O.C.G.A. § 40-5-1 and meets one of the following criteria:

(1)

A married individual living with his or her spouse;

(2)

An individual who is unmarried but who permanently maintains a home for the benefit of one or more other individuals who are related to such individual or dependent wholly or partially upon such individual for support;

(3)

An individual who is widowed having one or more children and maintaining a home occupied by himself and the child or children;

(4)

A divorced individual living in a bona fide state of separation and having legal custody of one or more children, when the divorced individual owns and maintains a home for the child or children; or

(5)

An individual who is unmarried or is widowed and who permanently maintains a home owned and occupied by himself or herself.

Fair market value of property means the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. The city shall have access to any public records of the taxpayer for the purpose of discovering such information.

Homestead means the real property owned by and in possession of the applicant on January 1 of the taxable year and upon which the applicant resides including, but not limited to, the land immediately surrounding the residence to which the applicant has a right of possession under a bona fide claim of ownership. The term "homestead" includes the following qualifications:

(1)

The actual permanent place of residence of an individual who is the applicant and which constitutes the home of the family;

(2)

Where the person who is the applicant holds the bona fide fee title (although subject to mortgage or debt deed), an estate for life, or under any bona fide contract of purchase providing for the conveyance of title to the applicant upon performance of the contract;

(3)

Where the building is occupied primarily as a dwelling;

(4)

Where the children of deceased or incapacitated parents occupy the homestead of their parents and one of the children stands in the relation of applicant. This subparagraph shall apply whether or not the estate is distributed;

(5)

Where a husband or wife occupies a dwelling and the title of the homestead is in the name of the wife;

(6)

In the event a dwelling house that is classed as a homestead is destroyed by fire, flood, storm or other unavoidable accident or is demolished or repaired so that the owner is compelled to reside temporarily in another place, the dwelling house shall continue to be classed as a homestead for a period of one year after the occurrence;

(7)

In the event an individual who is the applicant owns two or more dwelling houses, he shall be allowed the exemption granted by law on only one of the houses. Only one homestead shall be allowed to one immediate family group;

(8)

Where property is owned and occupied jointly by two or more individuals all of whom occupy the property as a home and if the property is otherwise entitled to a homestead exemption, the homestead may be claimed in the names of the joint owners residing in the home. Where the property on which a homestead exemption is claimed is jointly owned by the occupant and others, the occupant or occupants shall be entitled to claim the full amount of the homestead exemption;

(9)

The permanent place of residence of an individual in the armed forces. Any such residence shall be construed to be actually occupied as the place of abode of such individual when the family of the individual resides in the residence or when the family is forced to live elsewhere because of the individual's service in the armed forces;

(10)

Absence of an individual from his residence because of duty in the armed forces shall not be considered as a waiver upon the part of the individual in applying for a homestead exemption. Any member of the immediate family of the individual or a friend of the individual may notify the city of the individual's absence. Upon receipt of this notice, the city shall grant the homestead exemption to the individual who is absent in the armed forces;

(11)

The homestead exempted must be actually occupied as the permanent residence and place of abode by the applicant awarded the exemption, and the homestead shall be the legal residence and domicile of the applicant for all purposes whatever;

(12)

Absence of an individual from such individual's residence because of health reasons shall not in and of itself be considered as a waiver upon the part of the individual in applying for a homestead exemption if all other qualifications are otherwise met. Any member of the immediate family of the individual or a friend of the individual may notify the city of the individual's absence. Upon receipt of this notice, the city shall grant the homestead exemption to the individual who is absent for health reasons.

Levying authority means the city.

Mill means one one-thousandth of a United States dollar.

Millage or millage rate means the levy, in mills, which is established by the city for purposes of financing, in whole or in part, the city's expenses for the fiscal year.

Net assessed value means the taxable assessed value of property after all exemptions.

Occupied primarily as a dwelling means:

(1)

The applicant or members of his family occupy the property as a home; or

(2)

The applicant or members of his family occupy a portion of the property as a home.

No more than one exemption may be claimed pursuant to this subparagraph in connection with the occupancy of one building, except in the case of a duplex or double occupancy dwelling when the line of division follows a natural and bona fide plan as to both land and building and the two units thus formed are separately owned and occupied.

(Ord. No. 06-2007A, § 1, 3-26-07; Ord. of 7-14-08(3))

State law reference

Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax, O.C.G.A. § 48-5-32.1; definitions, § 48-5-40.