§ 146-18. Definitions.

For the purpose of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:

AFFIDAVIT

The real estate tax exemption affidavit which shall be a written application and statement, sworn to by the applicant.

BOARD

The Board of Supervisors of Shenandoah County, Virginia.

COUNTY

Shenandoah County, Virginia.

DEFERRAL

Deferral from the Shenandoah County and Sanitary Districts real estate tax according to provisions of this article.

DWELLING

The sole residence of a person qualifying for tax exemption under terms of this article. "Dwelling" shall not include nonresidential buildings such as garages, storage sheds, barns, etc. The fact that persons who are otherwise qualified by this article are residing in hospitals, nursing homes, convalescent homes or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption or deferral is sought does not continue to be the sole dwelling of such person during such extended periods of other residence, as long as such real estate is not used by or leased to others for consideration.

EXEMPTION

Exemption from the Shenandoah County and Sanitary Districts real estate tax according to the provisions of this article.

PROPERTY

The dwelling, including manufactured homes as defined in § 36-85.3 of the Code of Virginia, and the land, not exceeding one acre, on which it is situated. "Property" shall not include nonresidential buildings such as garages, storage sheds, barns, etc.

QUALIFIED TAXPAYER

Any taxpayer who reaches the age of 65 years of age or older on or before December 31 of the year immediately preceding the taxable year or who becomes permanently and totally disabled on or before December 31 of the year immediately preceding the taxable year and who is otherwise eligible for exemption or deferral under the terms of this article.

RELATIVE

Any person who is related to the qualified taxpayer through either common ancestry, marriage, adoption or by any other means of establishing relationship as recognized by Virginia law.

TAXABLE YEAR

The calendar year, from January 1 through December 31, for which exemption is claimed.

TITLE

Title to real property as recorded in and ascertainable from the records of the Clerk of the Circuit Court of Shenandoah County, and shall not include leasehold estates.