HARRY HUGHES, Governor                                        273

(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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(a)(12).