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<br />Section 78-83 - Definitions. <br /> <br />The following words, terms and phrases, as used in this article, shall have the meanings, <br />unless clearly indicated otherwise: <br /> <br />City means the City of Casselberry, Florida. <br /> <br />Department of Revenue means the same Department of Revenue for the State of Florida. <br /> <br />Household means a person or group of persons living together in a room or group of <br />rooms as a housing unit, but the term does not include persons boarding in or renting a portion of <br />the dwelling. <br /> <br />House income means the adjusted gross income, as defined in Section 62 of the United <br />States Internal Revenue Code, of all members of a household. <br /> <br />May is permissive when used herein. <br /> <br />Property Appraiser means the Seminole County Property Appraiser. <br /> <br />Shall is mandatory when used herein. <br /> <br />Sixty-five (65) years of age means a person who has attained the age of sixty-five (65) <br />prior to January I" of the tax year for which the additional homestead exemption is sought. <br /> <br />Section 78 - 84 - Entitlement to additional homestead exemntion. <br /> <br />(a) Any person sixty-five (65) years of age or older and who has legal or equitable <br />title to real estate located within the City and who maintains thereon his or her <br />permanent residence, which residence qualifies for and receives homestead <br />exemption pursuant to Section 6(a), Article VII of the Florida Constitution, and <br />whose household income does not exceed $20,000 shall be entitled to an <br />additional homestead exemption of$5,OOO as provided in this Article. The <br />additional homestead exemption provided herein applies only to ad valorem <br />levied by the City. Not more than one additional homestead exemption shall be <br />allowed on individual or family unit or with respect to any residential unit. <br /> <br />(b) The additional homestead exemption provided herein shall be applicable to all tax <br />levies of the City; and, if applicable, shall be subject to the provisions of Sections <br />196.131 and 196.161, Florida Statutes. If title to the property is held jointly with <br />right of survivorship, the person residing on the property and otherwise qualifYing <br />for the additional homestead exemption may receive the entire amount of the <br />additional homestead exemption provided herein. <br /> <br />Page 2 of 4 <br />