§ 4-28-1. Definitions.

(a)

For the purposes of this Article, the following words and phrases shall have the meanings respectively ascribed to them by this Section.

(1)

Average assessed value means the average assessed value for all dwellings located within the county that are situated on property zoned as single-family residential.

(2)

Covered person means any person set forth in the definition of "deceased person" in Virginia Code § 9.1-400 whose beneficiary, as defined in Virginia Code § 9.1-400, is entitled to receive benefits under Virginia Code § 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.

(3)

Director means the Director of the Fairfax County Department of Tax Administration or the designated agent of the Director. (13-18-4.)