§ 32-47. Definitions.

The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Applicant means a person who is a resident of this state, as defined in O.C.G.A. § 40-5-1, and an individual who is:

(1)

Married and living with his spouse;

(2)

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)

Widowed having one or more children and maintaining a home occupied by himself and the child or children;

(4)

Divorced 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)

Unmarried or widowed and who permanently maintains a home owned and occupied by himself.

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 and that meets the qualifications specified in this division.

Occupied primarily as a dwelling means the applicant or members of his family occupy the property as a home or the applicant or members of his family occupy a portion of the property as a home provided that no more than one exemption may be claimed in connection with the occupancy of a portion 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. of 1-24-2011(01), § 4-101.8(A))