§ 8-233. Assessing of improvements -- Medical condition of residents

   (a) "Change" defined. -- In this section, "change" includes an improvement or an addition.

(b) How assessed. -- Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if:

   (1) the building is used as a dwelling; and

   (2) the change to the building is required for the health or medical condition of the resident of the building.

(c) Reports from owners. -- The owner of the building shall submit to the supervisor:

   (1) a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and

   (2) annually an affirmation that the resident lives in the building.

(d) Limit on value. -- The assessment of the changes exempted under this section may not exceed 10% of the total assessment of the real property on which the building is located.

(e) Regulations. -- The Department shall adopt regulations to provide:

   (1) criteria to determine what is sufficient evidence of a health or medical condition;

   (2) the form of the annual affirmation of residence; and

   (3) criteria to determine what changes are required for the health or medical condition.

HISTORY: An. Code 1957, art. 81, § 19; 1985, ch. 8, § 2; 1986, ch. 171; 1987, ch. 11, § 1; 2000, ch. 80, § 1; 2001, ch. 114.