§ 8-235. Assessing of improvements -- Normal repairs and maintenance

   (a) "Normal repairs and maintenance" defined. -- In this section, "normal repairs and maintenance":

   (1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and

   (2) includes:

      (i) interior or exterior painting;

      (ii) landscaping;

      (iii) fencing;

      (iv) replacing gutters or downspouts;

      (v) adding storm windows, storm doors, or weatherstripping;

      (vi) adding insulation;

      (vii) electric rewiring;

      (viii) replacing plumbing and light fixtures;

      (ix) replacing a furnace with more efficient oil or gas burners;

      (x) redecorating;

      (xi) installing new ceilings or wall surfaces;

      (xii) removing room partitions to change the shape of a room;

      (xiii) replacing a roof with a roof of a similar type and material;

      (xiv) replacing an existing driveway and lead walk;

      (xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and

      (xvi) replacing an existing air conditioner or other built-in appliance.

(b) How assessed. -- Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.

HISTORY: An. Code 1957, art. 81, § 19; 1985, ch. 8, § 2; 2007, ch. 5, § 7.