Sun room 2 season or 4 season

[Ralph Ace]

I showed a home with a sunroom.

Client asked me if it's 2 season or 4 season sunroom.

He said sunroom could be livable space with added taxes or non livable with no added taxes.

He mentioned that if there plug in electric heater it's not livable space and if there is heating connected thru walls it's livable with additional tax.

Any advice on this topic would be great.