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§ 197.243 — Florida Law | CourtGPT
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  4. Title XIV - Taxation and Finance/
  5. Chapter 197 - Tax Collections, Sales, and Liens197.102 - Definitions/
  6. § 197.243
Florida Legal Code

§ 197.243

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197.243 Definitions relating to homestead property tax deferral.—(1) 'Household' means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.(2) 'Income' means the 'adjusted gross income,' as defined in s. 62 of the United States Internal Revenue Code, of all members of a household.History.—s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-334; s. 144, ch. 85-342; s. 4, ch. 98-139; s. 14, ch. 2011-151.Note.—Former s. 197.0164.