§ 27-72. Definitions.

Active military combat duty. Active military combat duty means military personnel serving in an active capacity including but not limited to active duty personnel, reservists and national guard personnel in currently designated combat zones.

Ad valorem taxes paid. Ad valorem taxes paid are those property taxes of Hernando County actually paid by the QMP for any ad valorem tax year included in this ordinance pursuant to section 27-73, which shall not include taxes levied by the Hernando County School Board, the Southwest Florida Water Management District, or any other governmental entity separate and apart from the board of county commissioners; nor shall ad valorem taxes associated with a municipal services taxing unit be included.

Currently designated combat zones. Those combat zones established pursuant to Presidential Executive Orders No. 13239 (Afghanistan and its airspace) and No. 12744 (the Persian Gulf, Red Sea, Gulf of Oman, part of the Arabian Sea that is north of 10 degrees N latitude and west of 68 degrees E longitude, Gulf of Aden, total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, the United Arab Emirates). The board of county commissioners may by resolution direct the county administrator or designee to extend the benefits of this ordinance to personnel serving in any subsequently designated combat zone which is the subject of a presidential executive order.

Homestead exemption. Homestead exemption means the property described in Section 6(a), Article VII of the State Constitution.

Proof of combat service. Proof of combat service may include the following: a copy of DD Form 214 or equivalent document, copy of official orders specifying actual dates of service, copy of paid travel pay vouchers with attached orders, letter from the respective unit commander or personnel office stating the active duty period, or any similar documentation required by the rules established by the Division of Veteran's Affairs.

Qualified military personnel (QMP). Qualified military personnel (QMP) include all residents who: (i) owned, resided and had a homestead exemption upon property in Hernando County on December 31 of any given year; (ii) were serving in the military; and (iii) were ordered into a currently designated combat zone during the 2002 ad valorem tax year or any subsequent ad valorem tax year.

(Ord. No. 2005-04, § 2, 5-24-05)