48-5-71. Definitions.

As used in this part, the term:

“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. (A)

   Compensation for services including fees, commissions, and similar items;#

2. (B)

   Gross income derived from business;#

3. (C)

   Gains derived from dealings in property;#

4. (D)

   Interest;#

5. (E)

   Rents;#

6. (F)

   Royalties;#

7. (G)

   Dividends;#

8. (H)

   Alimony and separate maintenance payments;#

9. (I)

   Income from life insurance and endowment contracts;#

10. (J)

    Annuities;#

11. (K)

    Pensions;#

12. (L)

    Income from discharge of indebtedness;#

13. (M)

    Distributive share of partnership gross income;#

14. (N)

    Income from an interest in an estate or trust; and#

15. (O)

    Federal old-age, survivor, or disability benefits.#

“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.#

“Household” means an individual or group of individuals living together in a room or group of rooms as a housing unit.#

“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.#