A. General purpose/intent. The residential zoning districts established in this section generally are intended to:
1. Provide appropriately located areas for residential development that are consistent with the comprehensive plan and with standards established by this code;
2. Designate areas for residential living that offer a broad range of lot sizes, dwelling types, densities, and housing choices, and that offer a range of living environments;
3. Conserve residential lands for housing by limiting conversion of the residential land base to non-residential uses;
4. Allow for a variety of housing types that meet the diverse economic and social needs of residents;
5. Where appropriate protect the scale and character and unique appeal of existing residential neighborhoods and of community areas generally;
6. Promote new development that is compatible with surrounding development, and protect residential property from excessive noise, glare, and light pollution; traffic congestion; and other significant adverse effects of incompatible uses;
7. Protect residential areas from commercial and industrial hazards such as fires, explosions, and toxic fumes and substances;
8. Where appropriate, minimize the location of residences in high natural hazard areas, and mitigate the risk in those areas where development may be allowed;
9. Allow for appropriate public and institutional services and facilities, such as schools, parks and recreation uses, religious assembly, utility substations, and telecommunications and transportation infrastructure, while maintaining the residential character of the district; and
10. Designate areas for residential living that support neighborhood identity and economic vitality and thus give predictability to residential settings and encourage investments and enhancements.
B. R-1: Single-family residential district.
1. Purpose. The R-1 district is intended primarily for detached single-family residential areas with gross densities up to five dwelling units per acre. These areas generally are intended to have well-developed infrastructure, and municipal services generally are intended to be provided.
C. R-1A: Single-family residential district (larger lot).
1. Purpose. The R-1A district is intended primarily for detached single-family residential areas with gross densities up to four dwelling units per acre The minimum lot size is slightly larger than the R-1 district. These areas generally are intended to have well-developed infrastructure, and municipal services generally are intended to be provided.
D. R-2A: Two-family residential district (larger lot).
1. Purpose. The R-2A district is intended primarily for single-and two-family residential areas with gross densities between five and seven dwelling units per acre. The minimum lot size is slightly larger than the R-2D district. These areas generally are intended to have well-developed infrastructure, and municipal services generally are intended to be provided.
E. R-2D: Two-family residential district.
1. Purpose. The R-2D district is intended primarily for single-and two-family residential areas with gross densities between five and eight dwelling units per acre. These areas generally are intended to have well-developed infrastructure, and municipal services generally are intended to be provided.
F. R-2M: Mixed residential districts.
1. Purpose. The R-2M district is intended primarily for residential areas that allow for a variety of single-family, two-family, and multifamily dwellings, with gross densities between five and 30 dwelling units per acre. The R-2M district provides residential neighborhoods with a greater diversity of housing by allowing a mix of both detached and a variety of attached dwelling types in close proximity to each other, rather than separated into different zoning districts. The R-2M district is to be located in established or redeveloping residential neighborhoods or is to create a transition between single-family, two-family, and higher density multifamily and mixed-use areas. The design of new development, such as building scale and setbacks, parking facility size and location, and yard landscaping, should be complementary to the existing neighborhood and mix of dwelling types.
2. District-specific standards.
a. Residential buildings shall contain no more than eight dwelling units.
b. The maximum length of a building elevation shall be 180 feet.
c. The minimum side setback established in Table 21.06-1 is increased from five feet to ten feet for the structure when:
i. The building elevation facing the side lot line is greater than 72 feet in length unless the building elevation has no more than 48 feet in length without a recess in its wall plane and the remaining portion of the building elevation has a minimum side setback of at least 15 feet; or
ii. The gross floor area of the structure is greater than 5,000 square feet.
G. R-3: Mixed residential district.
1. Purpose. The R-3 district is a multifamily residential district with gross densities between 15 and 40 dwelling units per acre, provided, however, that housing allowed in the R-1, R-1A, R-2A, and R-2D are a permitted use. It is intended primarily for multifamily and townhouse dwellings characterized by low-rise multistory buildings. It allows a higher percentage of lot coverage than the R-2M zone, while also maintaining the residential living environment with landscaping, private/common open spaces, and other amenities for residents. This district provides greater housing opportunities and efficient use of residential land near commercial, community activity centers, town centers, and areas well served by transit.
2. District-specific standard. The maximum length of a townhouse-style building elevation shall be 250 feet.
H. R-3A: Residential mixed-use district.
1. Purpose. The R-3A district is a medium density, mixed-use multi-family district with gross densities between 12 and 30 dwelling units per gross acre. The R-3A district is primarily residential, but allows a variety of compatible commercial, retail, services, or office uses, as identified in Table 21.05-1. To maintain and provide desired housing densities with the addition of other uses, the R-3A district allows greater building heights and greater lot coverage than the R-3 district, based on site-specific criteria, while maintaining a residential living environment with common open space, landscaping, and other features that benefit residents and the community. The R-3A district is typically located near designated city, regional, and town centers. The commercial aspects of this mixed-use district are intended to serve local neighborhood needs and promote pedestrian access to support local shopping.
2. District-specific standards.
a. Allowed commercial uses. The R-3A District allows a maximum of 33 percent of gross floor area on the development site to be dedicated to non-residential uses such as commercial development. Allowed commercial uses are identified in Table 21.05-1. Commercial uses may be located in the same building as residential development or may be housed in a separate building from residential units.
b. Minimum residential density. The development shall be built to a net density of at least 15 dwelling units per acre.
c. Timing of residential and non-residential development. At any phase of the development, the non-residential portion of the development shall not receive a certificate of occupancy or conditional certificate of occupancy until the proportionate share of residential units that meet the requirements of subsections
H.2.a and
H.2.b above have received a certificate of occupancy or conditional certificate of occupancy.
d. Mixed-use development standards.
Purpose: The R-3A district is intended to create a mixed-use neighborhood development, with buildings addressing a "complete street" pedestrian environment with shops, entrances, and windows. Non-residential uses should be located along the street frontage and away from property lines that abut lower density residential areas.
i. Building placement relative to the street. Non-residential use shall not be separated from abutting street ROWs by parking lots that are wider than one parking bay, or 90 feet of total distance. Where facing a street designated in the comprehensive plan as main street, mixed-use street, or transit street typology, at least one-third of the length of the street-facing commercial building elevation shall have a maximum setback of 40 feet, in compliance with the illustrated maximum setback provisions of section
21.06.030C.5. The maximum setback may be increased to 60 feet as provided in section
21.06.030C.5.c of the maximum setback provisions. Sites that front on more than one frontage are required to meet these standards on at least one street, as established on section
21.06.030C.5.a.ii, except that a second street frontage shall either meet the maximum setback or incorporate primary pedestrian walkways connecting to off-site destinations.
ii. Street-facing windows and entries. Visual access windows or primary entrances shall comprise at least 15 percent of the non-residential wall area of the street-facing elevation. If there is more than one street frontage or building on the site, the street-facing wall areas may be combined for the purpose of this calculation. Building façade walls more than 150 feet away from the facing-street ROW are exempt from this calculation. The following additional standards apply to this calculation on the ground floor:
(A) Qualifying windows shall be no more than four feet above finished grade.
(B) No single blank wall section between qualifying windows or entries on the longest building elevation shall be more than two-thirds of the total length of that elevation.
iii. Visible primary entrances.
(A) Developments with non-residential uses shall provide at least one primary entrance that is connected by a walkway of 90 feet or less to the street ROW. The walkway shall meet the standards of primary pedestrian walkway if the walkway is more than 45 feet long.
(B) The primary entrance in subsection H.2.d.iii(A) above shall be accentuated by at least one of the following menu choices:
(1) Portico, overhang, canopy, or similar permanent feature projecting from the wall;
(2) Recessed and/or projected entrance wall plane;
(3) Arches, peaked roof forms, terracing parapets, or other change of building roofline;
(4) Changes in siding material, or detail features such as tilework, to signify the entrance; or
(5) Entrance plaza, patio, or similar common private space.
iv. Street-facing structured parking. Structured parking is subject to section
21.07.090M.3.
v. Outdoor commercial operations. All commercial and non-residential uses shall be conducted entirely within an enclosed building concept except for parking and loading facilities and restaurant seating.
vi. Maintaining residential character. All floor area dedicated to height increases in the development beyond 40 feet shall be residential.
f. Building height increases. Building height increases may exceed the maximum height established in Table 21.06-1, up to a maximum height of 70 feet not to exceed six stories through the following bonuses. These provide for an incremental increase in height in exchange for features deemed of benefit to the community. Height increases are subject to the R-3A district building bulk and transition standards of subsection h below to mitigate impacts on surrounding properties and support neighborhood compatibility. The maximum building height possible shall be limited to 50 feet not to exceed four stories on sites smaller than two acres. An increase in height may be achieved through the use of one or more of the following choices:
i. Increased housing density. One story of additional height is allowed where the housing density of the development site is at least 30 dwelling units per net acre.
ii. Below-grade parking. One story of additional height is allowed where at least one-third of the parking spaces of the development site are in a covered below-grade parking level. Another story of additional height is allowed where at least two-thirds of the parking spaces of the development site are in a covered below-grade parking level.
iii. Affordable housing units. One story of additional height is allowed where at least ten percent of the dwellings are affordable rental housing units consistent with the standards of section
21.07.110G, Affordable housing.
iv. Habitable floor area wrapping parking garages. One story of additional height is allowed where the development features habitable floor area wrapped around a parking structure. The gross floor area of the wrap portion of the building shall be equal to at least half the gross floor area of additional height gained through this feature.
v. Additional/high-quality open space. One story of additional height is allowed where additional ground-level open space not to be used for snow storage and that meets the standards for high quality spaces in section
21.07.030D.4 is provided. The open space shall be in addition to any open space otherwise required by this title, and its area shall be equal to or greater than half the gross floor area of additional height gained through this feature.
vi. Transitions in building scale or housing type. One story of additional height is allowed where the development provides a transition in building form and scale or housing type down to adjacent properties in lower density residential zoning districts along the entire length of at least one property line of the development.
g. Neighborhood protections. In order for new developments in this district to maintain compatibility with adjacent residential areas, the following standards apply:
i. Height/bulk transitions. Buildings are subject to the height transitions for neighborhood compatibility in section
21.06.030D.8.
ii. Northern climate weather protection and sunlight. Buildings taller than 40 feet shall not cast shadows on residential properties, dedicated neighborhood use parks, or school properties between 9:00 a.m. and 3:00 p.m., solar time on the March/September 21 equinoxes. Proposed buildings that would cast shadows on properties in an R-1 or R-2 district between 9:00 a.m. and 3:00 p.m., solar time from September 21 to October 21, shall be subject to major site plan review process to mitigate such shadow impacts.
iii. Building height increases. Building height increases as provided for in subsection
g above shall be subject to administrative site plan review unless a major site plan review is required by other provisions. Neighborhood protection standards in section
21.07.070 apply as approval criteria. In cases where long-distance views from abutting streets or residential properties to the mountains, the inlet, nearby lakes, or bogs are impacted by proposed construction over 40 feet in height, the importance of the view and the number of properties impacted may be considered by the decision-making body in establishing the allowed building height.
iv. Scale, proportion, and daylighting of street canyon. Upper-floor portions of the structure shall be set back an additional foot from the street beyond the minimum 10-foot setback of the district, for each foot in building height above 40 feet.
v. Upper story size/width limits. Portions of structures gained through an increase in allowed height above a height of 40 feet are limited to a maximum façade width of 130 feet. The average gross floor area of all stories above 40 feet in height shall be limited to 12,000 square feet. For each of the fourth through sixth stories, the total gross floor area of the floor plates(s) of the building(s) on the site is limited to a maximum of 25 percent of the lot area.
vi. Maximum building length. The maximum length of a townhouse-style building elevation shall be 250 feet.
vii. Commercial gross floor area limitations. The gross floor area of each allowed use in the commercial use category, except for grocery or food store, is limited to 10,000 square feet per use, without any review beyond that required by Table 21.05-1. Gross floor area of more than 10,000 square feet for allowed commercial uses excepting grocery or food stores may be requested through the conditional use procedure. The maximum gross floor area of a grocery or food store is 20,000 square feet, without any review beyond that required by Table 21.05-1.
3. District location requirements.
a. Purpose. It is essential that this district be limited in extent to particular locations that can accommodate residential growth with minimal impacts to the character of surrounding residential neighborhoods. Areas in this district should also include adequate and complete streets, public transit, water, sewer, electric, parks and open space infrastructure.
b. Requirements. The minimum contiguous area for an R-3A district shall be 21,000 square feet or greater. In addition to meeting the general rezoning approval criteria, the new or enlarged R-3A districts shall:
i. Locate in an area designated in the comprehensive plan, land use plan map, where the growth-supporting feature for residential mixed-use development overlays the compact mixed residential-medium, town center, or main street corridor designation, or a corresponding designation in a neighborhood or district plan; and
ii. Be adjacent to one of the following land use designations or street classifications identified in the comprehensive plan:
(E) One-quarter mile of a transit route street ROW of a designated Transit-supportive Development Corridor; or
(F) Intersection of an arterial street and another street classified in the Official Streets and Highways Plan as a collector or greater, with public transit on both streets.
I. R-4: Multifamily residential district.
1. Purpose. The R-4 district is a multifamily medium to high density residential district. It is intended primarily for multifamily and multi-story residential buildings, but also allows single-family, duplex, and townhouse residential development. For multi-story buildings, the maximum size of buildings and intensity of use is regulated by floor area ratio (FAR) and other site development standards. Multi-story development is intended to be applied in areas well served by transit and/or arterial streets, and by supportive commercial services near the major commercial and employment centers in downtown and midtown. Although some commercial development is allowed within a residential development, the district is intended to be primarily residential. For multi-story buildings, development is intended to be oriented to the sidewalk with windows, entrances, and walkways to provide strong pedestrian connections to nearby services.
2. District-specific standards.
a. Allowed commercial uses. The commercial uses listed below are allowed through the approval process shown in Table 21.05-1, shall only be developed in conjunction with multifamily or mixed use dwellings, and are limited to five percent of the gross floor area of the development on a site, or 1,500 square feet, whichever is less.
i. Fitness and recreational sports center;
b. Alcohol sales prohibited. Special land use permits for alcohol shall not be authorized for uses in the R-4 district.
c. Floor area ratio (FAR). The maximum floor area ratio (FAR) in the R-4 district is 1.5, but may be increased through the bonus provisions below. These incentives provide for an incremental increase in the floor area of a development in exchange for incremental increases in any of the following special features deemed of benefit to the community.
i. Bonus for open space. One square foot of additional floor area is allowed per square foot of additional open space area. This space shall meet the standards of section
21.07.030D and be in addition to any open space required by section
21.07.030. The floor area bonus increases to two square feet for open space that meets the standards for high quality spaces in section
21.07.030D.4.
ii. Bonus for below grade parking. Two square feet of additional floor area is allowed per gross square foot of covered below grade parking floor area, up to a maximum increase of 1.0 FAR. The floor area bonus increases to four square feet on the second parking level below grade.
iii. Bonus for affordable rental housing. Four square feet of additional gross floor area is allowed per square foot of affordable rental housing unit floor area, up to a maximum increase of 1.0 FAR. The affordable housing units shall be consistent with the standards of section
21.07.110G, affordable housing.
v. Bonus for upper level setbacks/step backs for sunlight access. A floor area bonus is allowed equal to one-third of the sum of step back areas on each upper floor where the step back is at least 16 feet from the face of the building at the floor immediately below, such that the floor's existence does not increase the amount of shadowing on surrounding residences, private open spaces, sidewalks, schools, or parks on March/September 21, from 9:00 a.m. to 3:00 p.m. solar time.
vi. Bonus for ambient daylight for residences. A floor area bonus equal to ten percent of the lot area (0.10 FAR) but not to exceed 4,000 square feet is allowed for preservation of daylight for all dwellings in the development and facing the development, using the standards of section 21.07.110C.8.h.
viii. Bonus for wrapped parking. One square foot of additional floor area is allowed per each square foot of habitable floor area around a wrapped parking structure that conforms to section 21.06.030E.2.g, up to a maximum increase of 0.5 FAR.
d. Building height increase. Buildings in the R-4 district may exceed the maximum height established in Table 21.06-1, up to a maximum total height of 70 feet (or slightly more—see section
21.06.030D.7, height adjustments), subject to all of the following requirements to encourage the provision of light and air at the ground level, and active uses on the ground floor facing the street:
i. The development shall participate in the FAR incentives provided in section
21.04.020J.2.c below;
ii. The ground floor of the building shall be residential or other permitted nonparking use, for at least 24 feet of depth facing the street for the full length of the street facing building elevation, except for vehicle entrances and exits. Where the site has two or more frontages, the standard shall be met on at least one frontage. The director may waive this requirement on arterials or greater classification streets;
iii. The height increase shall adhere to the height transitions provisions of section
21.06.030D.8; and
iv. Development requesting the height increase shall be subject to administrative site plan review, unless a higher level of review is already required.
e. Maximum building length. The maximum length of a townhouse-style building elevation shall be 300 feet.
J. R-4A: Multifamily residential mixed-use district.
1. Purpose. The R-4A district is a primarily residential district intended for high-density, residential and mixed-use development with a minimum gross density of 20 dwelling units per acre and gross densities intended to be greater than 35 dwelling units per acre. This district is intended to implement the land use plan, meet housing needs for the community, establish a pedestrian-oriented environment that helps support transit, and provide the flexibility to integrate residential and non-residential uses.
2. District-specific standards.
a. Dwelling units required.
i. Unless limited by physical constraints or determined otherwise through a Small Area Implementation Plan (SAIP), development in the R-4A district shall include at least 20 dwelling units per gross acre per phase, or on average of subsequent phases.
ii. The overall development site shall include at least 20 dwelling units per gross acre at the completion of all phases unless provided otherwise through a major site plan review, conditional use process, or Small Area Implementation Plan.
b. Allowed commercial uses. A maximum percentage of gross floor area per Table 21.04-2 on the development site may be non-residential uses, as provided in subsections
J.2.b.i through
J.2.b.ii below:
i. Non-residential uses may be located in the same building(s) as the residential units or in one or more separate buildings on the development site.
ii. The development site may comprise multiple adjoining and/or adjacent lots. A master fill and grade permit for the entire development is required to ensure the site meets all applicable provisions of this title.
c. Uses which are not counted towards any gfa calculation:
i. Any community uses allowed by the zoning district;
v. Parking lot, principal use; and
vi. Parking structure, principal use.
Table 21.04-2: Maximum Percentage of Site GFA for Non-residential Uses |
|---|
Maximum | Allowance |
|---|
Up to 49% | Allowed by right when the development complies with the district-specific standards of this § 21.04.020J.2. |
> 50 Percent | The development is approved through one of the following procedures: a. Major site plan review (§ 21.03.180D) and provides up to 35 dwelling units per gross acre on the development site (§ 21.03.180D); b. Conditional use (§ 21.03.080) and provides greater than 35 dwelling units per gross acre on the development site; or c. Small Area Implementation Plan (§ 21.03.115). |
d. Timing of mixed-use developments. Except by decision of the director or through a small area implementation plan, prior to the issuance of any CO or CCO any development must:
ii. Meet the maximum allowed proportionate share of non-residential use in Table 21.04-2, at all phases of construction.
e. Street frontage requirements.
i. Notwithstanding section
21.07.110C.6.e and
f, new parking facilities shall not be located between buildings and the nearest public street in the R-4A zoning district. On lots with two or more street frontages, this limitation shall apply only on the primary front setback; however, when the site abuts a street designated in the comprehensive plan as a "main street," a "transit street," a "mixed-use street," or a derivation of these street typologies, this limitation may be changed to such street with the concurrence of the director.
ii. Existing requirements for multifamily development outlined in section
21.07.110.
f. Floor area ratio (FAR). The maximum floor area ratio (FAR) in the R-4A district is 4.0.
g. Building height increase. Buildings in the R-4A district may reach a height of 60 feet, and up to 90 feet if they undergo an Administrative Site Plan Review as outlined in section
21.03.180C.
3. District location requirement. In addition to meeting the general rezoning approval criteria, a new or enlarged R-4A district shall:
a. Locate in a land use designation, center, or corridor in the 2040 Anchorage Land Use Plan that allow R-4A as an implementation zoning district; or an equivalent designation in a neighborhood or district plan, or meet at least one of the following:
i. Be adjacent to or within a designated major employment center or major city center, or on a designated transit supportive development corridor or transit route, or
ii. Be located within a quarter mile of the intersection of an arterial street and another street of collector classification or greater.
K. R-5: Low density residential district.
1. Purpose. The R-5 district is intended primarily for single-and two-family residential areas with gross densities up to five dwelling units per acre.
L. R-6: Low-density residential (1 acre) district.
1. Purpose. The R-6 district is intended primarily for single-and two-family large-lot residential areas, with gross densities of up to one dwelling unit per acre. The R-6 is designed to encourage low-density residential development. This district is intended to protect and enhance those physical and environmental features that add to the desirability of large-lot residential living. The availability of infrastructure and municipal services is varied.
M. R-7: Single-family residential (20K) district.
1. Purpose. The R-7 district is intended primarily for single-and two-family residential areas with gross densities between one and two dwelling units per acre. This district may also be applied to areas between larger lot districts and higher density districts.
N. R-8: Low-density residential (4 acres) district.
1. Purpose. The R-8 district is intended primarily for single-and two-family large-lot residential areas with gross densities less than one dwelling unit per four acres, where topographic or other natural conditions are such that higher-density development would be unfeasible. In addition to topography, some of the natural conditions which could exist to render land desirable for the densities proposed in this zone are wind hazards, marginal soils, landslide susceptibility, potential for groundwater pollution, and groundwater availability.
O. R-9: Low-density residential (2 acres) district.
1. Purpose. The R-9 district is intended primarily for single-and two-family large lot residential areas with gross densities less than one dwelling unit per two acres, where public sewer and water are unlikely to be provided or where topographic or other natural conditions are such that higher-density development would be unfeasible. Where public facilities may be provided in the distant future, the regulations are intended to ensure that development during the interim period does not exceed geological and hydrological capacities for safe and healthful maintenance of human habitation.
P. R-10: Low-density residential, alpine/slope district.
1. Purpose. The R-10 district is intended for use in those areas where natural physical features and environmental factors such as slopes, alpine and forest vegetation, soils, slope stability, and geologic hazards require unique and creative design for development. Creative site design and site engineering are essential to ensure that the development of these lands will:
a. Protect natural features such as ponds, streams, wetlands, and springs, and incorporate such features into the development of the site design;
b. Ensure the use of site design techniques that take into consideration topographic constraints and other physical features;
c. Avoid natural hazards including snow avalanche and mass wasting areas;
d. Retain the natural flow and storage capacity of any watercourse and wetland, to minimize the possibility of flooding or alteration of water boundaries;
e. Assure that soil and subsoil conditions are suitable for excavations, site preparation, and on-site waste water disposal;
f. Provide adequate site drainage to avoid erosion and to control the surface runoff in compliance with the federal clean water act;
g. Assure an adequate supply of potable water for the site development; and
h. Minimize the grading operations, including cut and fill, consistent with the retention of the natural character of the site.
2. District-specific standards.
a. Lot and site requirements. Table 21.04-3 provides the lot and site requirements for the R-10 district. This table applies in addition to the dimensional standards stated in Table 21.06-1.
TABLE 21.04-3: LOT AND SITE REQUIREMENTS FOR R-10 DISTRICT |
|---|
Average Slope of Lot (percent) | Minimum Lot Area (acres) | Minimum Lot Width (feet) | Maximum Lot Coverage of All Buildings (percent) | Coverage Impervious Surfaces (percent) |
|---|
More than 30.00% | 7.50 | 300 | 3% | 8% |
25.01%—30.00% | 5.00 | 300 | 5% | 10% |
20.01%—25.00% | 2.50 | 180 | 8% | 14% |
20.00% or less | 1.25 | 100 | 10% | 20% |
Average slope is calculated by the following formula: |
S = I*L/A * 0.0023 |
Where: |
S = Average slope of lot or tract in percent |
I = Contour interval (20 feet or less) |
L = Sum of length of all contours on lot or tract in feet |
A = Area of the lot or tract in acres |
b. Bedrock. When one-third or more of required soils borings reveal bedrock at a depth of less than 16 feet on the lot or tract, lot and site requirements shall be determined as if the average slope were in the next steeper percentage range shown on the table in this subsection. Any required soil boring that does not extend to a depth of at least 16 feet shall be deemed for the purposes of this subsection to have encountered bedrock.
(AO 2012-124(S), 2-26-2013; AO No. 2015-100, § 1, 10-13-2015; AO No. 2017-176, § 3, 1-9-2018; AO No. 2019-58, § 2, 5-7-2019; AO 2022-36, § 2, 4-26-2022; AO No. 2022-80(S), § 1, 11-22-2022; AO No. 2023-77, § 3, 7-25-2023; AO No. 2023-42, § 1, 8-22-2023; AO No. 2023-50, § 2, 7-11-2023, eff. 1-1-2024; AO No. 2023-103(S), § 1, 1-1-2024; AO No. 2025-33, § 1, 4-16-2025; AO No. 2025-64, § 2, 6-10-2025; AO No. 2025-112, § 2, 10-21-2025)
