- (a) As used in this chapter, "new home" means a new dwelling occupied for the first time after construction.
(b) The term does not include:
- (1) a detached garage;
- (2) a driveway;
- (3) a walkway;
- (4) a patio;
- (5) a boundary wall;
- (6) a retaining wall not necessary for the structural stability of the new home;
- (7) landscaping;
- (8) a fence;
- (9) nonpermanent construction material;
- (10) an off-site improvement;
- (11) an appurtenant recreational facility; or
(12) other similar item.
[Pre-2002 Recodification Citation: 32-15-7-4.]
As added by P.L.2-2002, SEC.12.