§ 590.102. Definitions.

(a)

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

(b)

Ad Valorem Taxes Paid. Ad Valorem Taxes Paid are those property taxes of the City of Jacksonville actually paid by the QMP, which do not include taxes associated with the Duval County School Board, the St. Johns Water Management District, the Florida Inland Navigation District nor ad valorem taxes levied by the Urban Service Districts 2 through 5.

(c)

Active Military Combat Duty. Active Military Combat Duty means military personnel serving 60 aggregate days per calendar year in an active capacity including but not limited to Active Duty Personnel, Reservists and National Guard Personnel in a combat zone for a named United States military conflict. A combat zone is any area the President of the United States designates by Executive Order as an area in which the U.S. Armed Forces are engaging or have engaged in combat.

(d)

Qualified Military Personnel. Qualified Military Personnel (QMP) include all residents, 0-3 and below, who:

(1)

Owned, resided and had a homestead exemption upon property in Duval County on December 31st of any given year;

(2)

Were serving in the military;

(3)

Were ordered into a combat zone for an aggregate of 60 days during any calendar year.

(e)

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.

(Ord. 2004-1270-E, § 1; Ord. 2005-451-E, § 1; Ord. 2005-807-E, § 10.13.A)