BLAIR LEE III, Acting Governor

2691

(XI) REPLACING FURNACES WITH A NEW ONE OF

THE SAME KIND, OR REPLACING OIL OR GAS BURNERS;

                                             (XII) REPAIRING PLASTER, INSIDE PAINTING,

AND OTHER REDECORATING;

(XIII) ADDING GARBAGE GRINDERS AND

INCINERATORS;

(XIV) ADDING CLOSETS, BOOKCASES, CABINETS,
VENT FANS, KITCHEN CABINETS, CUPBOARDS, AND COUNTERS;

(XV) INSTALLING NEW CEILING, WALL, AND

FLOOR SURFACES;

(XVI) REMOVING PARTITIONS TO ENLARGE

ROOMS;

(XVII) ADDING AUTOMATIC HOT WATER HEATERS;

AND

(XVIII) REPLACING DATED INTERIOR WOODWORK.

(a) (12) ANY EXPENDITURE FOR NORMAL REPAIRS AND
MAINTENANCE OF A DWELLING MAY NOT BE SEPARATELY ASSESSED FOR

INCLUSION IN THE VALUATION OF RESIDENTIAL REAL PROPERTY FOR

INCREASED ASSESSMENT PURPOSES. NORMAL REPAIRS AND

MAINTENANCE MAY BE DEFINED AS ANY EXPENDITURE TO REPLACE

ORIGINAL COMPONENTS OR TO MAINTAIN THE PHYSICAL CHARACTER OF
THE DWELLING IN ITS CURRENT CONDITION. SUCH EXPENDITURES
SHALL INCLUDE BUT NOT BE LIMITED TO:

(I) INTERIOR OR EXTERIOR PAINTING;

(II) LANDSCAPING;

(III) FENCING;

(IV) REPLACEMENT OF GUTTERS AND DOWNSPOUTS;

(V) THE ADDITION OF STORM WINDOWS AND DOORS AND
WEATHERSTRIPPING;

(VI) THE ADDITION OF INSULATION;

(VII)  ELECTRICAL REWIRING;

(VIII) REPLACING PLUMBING AND LIGHT FIXTURES;

(IX) REPLACING FURNACES WITH MORE EFFICIENT OIL
OR GAS BURNERS;

(X) REDECORATING;

(XI) INSTALLATION__OF ___NEW CEILINGS AND WALL

                                     (X) REPLACING PLUMBING AND LIGHT

FIXTURES;