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2021 Florida Statutes (Including 2021B Session)
SECTION 243
Definitions relating to homestead property tax deferral.
Definitions relating to homestead property tax deferral.
197.243 Definitions relating to homestead property tax deferral.—
(1) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.
(2) “Income” means the “adjusted gross income,” as defined in s. 62 of the United States Internal Revenue Code, of all members of a household.
History.—s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-334; s. 144, ch. 85-342; s. 4, ch. 98-139; s. 14, ch. 2011-151.
Note.—Former s. 197.0164.