1. (a) In this section, “normal repairs and maintenance”:

   1. (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. (2) includes:

      1. (i) interior or exterior painting;
      2. (ii) landscaping;
      3. (iii) fencing;
      4. (iv) replacing gutters or downspouts;
      5. (v) adding storm windows, storm doors, or weatherstripping;
      6. (vi) adding insulation;
      7. (vii) electric rewiring;
      8. (viii) replacing plumbing and light fixtures;
      9. (ix) replacing a furnace with more efficient oil or gas burners;
      10. (x) redecorating;
      11. (xi) installing new ceilings or wall surfaces;
      12. (xii) removing room partitions to change the shape of a room;
      13. (xiii) replacing a roof with a roof of a similar type and material;
      14. (xiv) replacing an existing driveway and lead walk;
      15. (xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and
      16. (xvi) replacing an existing air conditioner or other built-in appliance.
2. (b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.

Formerly Art. 81, § 19.