University of Virginia Library

Sec. 11.1-18. Definitions.

For the purposes of this article, the following words and
phrases shall have the meanings respectively ascribed to them by
this section, unless another meaning shall clearly appear from the
context:

Affidavit. The real estate tax exemption affidavit.

Dwelling. The sole residence of the person or persons claiming
exemption.

Exemption. The percentage exemption from the real property
tax imposed by the city allowable under the provisions of this
article.

Taxable year. The calendar year, from January 1st through
December 31st, for which such real property tax is imposed or
exemption claimed. (2-20-73.)