Section 8-235 - Assessing of improvements - Normal repairs and maintenance. - Maryland Statutes

§ 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. 
 

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