Section 48-5-71 - DefinitionsAs used in this part, the term:
(1) "Gross household income" means all income, for all individuals residing within the homestead, from whatever source derived including, but not limited to, the following sources: (A) Compensation for services including fees, commissions, and similar items;(B) Gross income derived from business;(C) Gains derived from dealings in property;(H) Alimony and separate maintenance payments;(I) Income from life insurance and endowment contracts;(L) Income from discharge of indebtedness;(M) Distributive share of partnership gross income;(N) Income from an interest in an estate or trust; and(O) Federal old-age, survivor, or disability benefits.(2) "Homestead exemption" means a homestead exemption pursuant to Code Section 48-5-44 with respect to state, county, and school purpose ad valorem taxes as provided in Code Section 48-5-44 and a homestead exemption pursuant to a local Act with respect to municipal ad valorem taxes for municipal purposes as provided in any such local Act.(3) "Household" means an individual or group of individuals living together in a room or group of rooms as a housing unit.(4) "Tax official" means the tax collector or tax commissioner with respect to state, county, and school purpose ad valorem taxes pursuant to Code Section 48-5-44 and the municipal governing authority or designee thereof with respect to municipal ad valorem taxes for municipal purposes pursuant to any local Act homestead exemption.