TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 2 PROPERTY TAX EXEMPTIONS AND DEFERRAL

48-5-71. Definitions.

As 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:
   1. Compensation for services including fees, commissions, and similar items;
   2. Gross income derived from business;
   3. Gains derived from dealings in property;
   4. Interest;
   5. Rents;
   6. Royalties;
   7. Dividends;
   8. Alimony and separate maintenance payments;
   9. Income from life insurance and endowment contracts;
   10. Annuities;
   11. Pensions;
   12. Income from discharge of indebtedness;
   13. Distributive share of partnership gross income;
   14. Income from an interest in an estate or trust; and
   15. 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.

(Code 1933, § 91A-2402, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 1.)