Unless otherwise stated or unless otherwise clearly indicated by the context in which a particular term is used, all terms used in this chapter shall have the same meanings as are attributed to them in the current F.S. In this connection, reference is made to the definitions contained in Sections 192.001, 196.012, and 197.102, F.S.
    (1) “”Assessment Roll”” – A systematic listing of information for the orderly levying or imposition of a tax on property including, among other things, the name of the party assessed, the description of the property, the value as fixed by the property appraiser or other proper tribunal, the millage levied for various purposes by the proper authority, and the amount of tax. The term “”tax roll”” may be used interchangeably with “”assessment roll.””
    (2) “”Just Value”” – “”Just Valuation””, “”Actual Value”” and “”Value”” – Means the price at which a property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.
    (3) “”Livestock”” – Animals kept or raised for use or pleasure, especially farm animals kept for use and profit. Livestock is further defined as those kinds of domestic animals and fowls which are normally susceptible to confinement within boundaries without seriously impairing their utility, and the intrusion of which upon the land of others normally causes harm to land or to crops thereon.
    (4) “”Taxpayer”” – The person or other legal entity in whose name the property is assessed. The terms “”owner”” and “”possessor”” may be used interchangeably with “”taxpayer”” where the context so indicates.
    (5) “”Tax Roll”” or “”Tax Rolls”” – The term “”tax roll”” or “”tax rolls”” may be used interchangeably with “”assessment roll”” or “”assessment rolls.””
    (6) “”Assessed value of property”” – When applied to homestead property, means the assessed value as limited by Fla. Const. Art. VII, § 4(d) of the.
    (7) “”Homestead”” and “”Homestead Property”” – Means that property described in Fla. Const. Art. VII, § 6(a) of the.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.085, 193.461 FS. History-New 10-12-76, Formerly 12D-1.02, Amended 12-27-94, 2-25-96.