[Adopted 10-5-1992 by L.L. No. 7-1992]
A.Â
Any improvement to real property shall be exempt to
the extent of any increase in value attributable to such improvement
if such improvement is used for the purpose of facilitating and accommodating
the use and accessibility of such real property.
B.Â
To qualify an individual shall submit to the Assessor
a certified statement from a physician.
C.Â
The exemption continues until the improvement ceases
to be necessary to facilitate and accommodate the use and accessibility
of the property by the resident who is physically disabled.
[1]
Editor's Note: Former § 304-24,
Exemption of capital improvements on residential property, added 4-11-1994
by L.L. No. 7-1994, as amended, was deleted 4-30-2007 by L.L. No.
6-2007.
