The real estate described in the master plan must consist of not less than two thousand five hundred (2,500) acres. The master plan may require that not less than fifty percent (50%) of the total dwelling units planned for such acreage must be: - Dwelling units within a certified retirement community certified by the Mississippi Development Authority; or
- Dwelling units where at least one (1) occupant:
1. Is sixty-two (62) years of age; or
2. Receives pension income reported on his or her most recent federal income tax return filed prior to occupancy; or
3. Declares himself to be retired.