§ 11.6-52. Definitions.

Ad valorem taxes paid. Those property taxes of Polk County actually paid for any ad valorem tax year included in this article which shall not include taxes levied by the Polk 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.

Active military combat duty. 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.

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, and the United Arab Emirates).

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

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 Veterans' Affairs.

Qualified military personnel (QMP). Includes all residents who:

(1)

Owned and had a valid homestead exemption upon property in Polk County on December 31 of any given year;

(2)

Were serving in the military or received an honorable discharge from active duty; and

(3)

Served in a currently designated combat zone during the 2003 ad valorem tax year or any subsequent ad valorem tax year.

Qualified surviving spouse. The unremarried surviving spouse of a deceased QMP who:

(1)

Has not remarried at either the time of application for the grant or at the time of grant award;

(2)

Provides documentation sufficient to the county evidencing that he or she was married to the deceased QMP at the time of such QMP's death; and

(3)

Provides documentation sufficient to the county evidencing that he or she remains unremarried at both the time of submittal of the combat duty grant application and at the time of grant award.

(Ord. No. 07-011, § II, 4-4-07)