Section 42-12053 - Criteria for distinguishing primary residential property, secondary residential property and rental propertyA. For the purpose of classifying residential property under sections 42-12003, 42-12004 and 42-12052, a parcel is not considered a secondary property or rental property if the property is occupied by a member of the owner's family, who must be: 1. The owner's natural or adopted child or a descendant of the owner's child.2. The owner's parent or an ancestor of the owner's parent.3. The owner's stepchild or stepparent.4. The owner's child-in-law or parent-in-law.5. The owner's natural or adopted sibling.B. For the purpose of classifying owner-occupied residential property under sections 42-12003, 42-12004 and 42-12052, the department shall adopt standard criteria for use in determining whether the property is considered to be the owner's or relative's primary residence, including: 1. The period of occupancy each year.2. The owner's registered voting precinct.3. The owner's driver license address.4. The registration address of the owner's motor vehicles.5. Other appropriate indicators of primary residency.