A. Purpose. The standards of this Section
21.07.110 are intended to promote high-quality residential development and construction; protect property values; encourage visual variety and architectural compatibility; and promote an integrated character for the municipality's neighborhoods. Specifically, the standards:
1. Promote new residential developments that are distinctive, have character, and relate and connect to established neighborhoods.
2. Avoid monotony in structure design and site layout by providing variety and visual interest in the exterior design of residential buildings.
3. Enhance the residential streetscape, walkability, and the pedestrian environment by diminishing the prominence of garages and parking lots.
4. Improve the compatibility of residential development with the residential character of surrounding neighborhoods and protect property values of both the subject property and surrounding development.
5. Provide flexible standards that allow for creativity and innovation, site-specific responses, and investment in new housing opportunities.
B. Alternatives and flexibility.
1. Alternative equivalent compliance. The alternative equivalent compliance procedure set forth in section
21.07.010D may be used to propose alternative means of complying with the intent of this section. Structures over eight units may apply directly to the urban design commission for alternative compliance with plans at least 15 percent complete, that include exterior elevations and dimensions, floor plans, landscaping, and parking plans.
2. Minor modifications. Minor modifications may be applied, pursuant to Section
21.03.120, Minor Modifications.
3. Design innovation credit. The decision-making body may approve design innovations not covered by the menu choices, to be used as credit for design features from the menus of this section. The applicant shall demonstrate a specific feature that realizes the intent of the subsection and that:
a. Achieves an equal or better design solution for the development than would result from application of the basic menu choices; and
b. Does not adversely affect adjacent properties or streets.
4. Topography. Where a standard or menu choice applies to a building elevation facing a street, and the average grade plane of the street-facing side of the building is at least eight feet lower than the average grade plane of the abutting sidewalk (or edge of street pavement where there is no sidewalk), the standard or menu choice shall only apply to the portion of the elevation that is above the average grade plane of the abutting sidewalk (or street edge).
C. Standards for multifamily and townhouse residential. Except as provided herein, the standards set forth in this section
21.07.110C are suspended for complete applications submitted on or after February 11, 2025 and before May 31, 2028. The date an application is determined complete pursuant to section
21.03.020F shall secure the applicable Title
21 and Title
23 provisions for the proposed development in effect as of that date, including this moratorium. Absent assembly action to amend this provision of code, the standards set forth in this subsection shall become effective again for complete applications submitted after the expiration of the suspension period. During this period of suspension these standards shall continue to be effective for visitor accommodations and dormitory uses when applicable, but there are no applicable design standards in this subsection
C for multifamily and townhouse residential development with five or more units, except subsection
C.8, Mechanical and electrical equipment screening, shall continue in effect.
1. Purpose. The purpose of these standards is to improve the appearance, livability, compatibility, and functionality of multifamily and townhouse development, recognizing the importance of these elements to supporting the economic success of neighborhoods, more compact and efficient land use and infill housing, and adequate protection of the surrounding area. These standards are intended to encourage multifamily neighborhood environments which are safe and inviting for walking and cycling, outdoor activity, and transit access, and so reducing vehicle and traffic impacts on denser areas. Specific objectives include:
a. Promote architectural elements that reduce the perceived mass of larger buildings, avoid blank walls along visible facades, and provide visual variety and human scale elements at/near the ground floor.
b. Promote sensitive design and site planning for denser compact housing, with respect to surrounding properties, adjacent outdoor activities, and neighborhood scale and context.
c. Promote building placement and orientation that interfaces with the neighborhood street and engages the pedestrian, to contribute to public safety, attractive street frontages, pedestrian access, and a sense of neighborhood and community.
d. Promote project design and site planning that considers Alaska's northern climate in terms of weather protection, daylighting, outdoor activity, and access to sunlight.
e. Provide pedestrian access to building entries that is clearly defined, safe, and inviting for people of all abilities.
f. Provide relief, including landscaped breaks, from expanses of paved parking, rows of garage doors and townhouse driveways, and unsightly project elements.
g. Ensure flexibility of building and site design standards to facilitate multifamily development and redevelopment in urban and suburban areas responding to site specific characteristics, street typologies, neighborhood context, and the comprehensive plan.
2. Applicability. These standards apply to:
a. Any multifamily or townhouse development with five or more units; and
i. Existing buildings being converted to multifamily are exempt from this section.
b. The residential portion of a mixed-use structure.
This section does not apply in Girdwood, B-3, or the DT districts.
3. Building frontage standards. Provisions for site planning and building orientation in relationship to street frontages and pedestrian access are provided in section
21.07.060F, building frontage standard.
4. Building spacing.
a. When the front wall or rear wall of a row of dwelling units faces the front wall or rear wall of another row of dwelling units on the development site, the average distance between shall be a minimum of 24 feet, plus one foot of distance for each foot of building height above 24 feet, up to a maximum requirement of 30 feet.
b. When the end wall of a row of dwelling units faces the front wall or rear wall of another row of dwelling units on the development site, the average distance between shall be a minimum of 20 feet.
c. End walls facing end walls are not subject to the building spacing requirement of this section.
d. Building projections allowed under section
21.06.030C.2 are permitted to project into the required space between buildings.
e. For the purposes of this section
21.07.110C.4, front walls and rear walls are defined as those walls that are generally perpendicular to party walls between dwelling units. End walls are generally parallel to party walls separating dwelling units, and are located at the end of a row of units. Front and rear walls in a building are typically the primary location of openings for light and air for the dwelling units, while end walls are not.
5. Building articulation menu. Any building elevation facing a street or having a primary front entrance shall provide at least four features from the menu below, except that the end walls of rows of dwelling units may provide as few as three features. This section shall apply to no more than two building elevations, with priority to at least one elevation facing a street. Each building elevation may use different menu choices.
a. Wall articulation. Articulate the building using wall plane projections or recesses, with changes in plane of at least 18 inches in depth. Space at intervals that relate to the location and size of individual dwelling units or living spaces, or to the number of units across the façade, or that are no more than 30 feet on average (spacing may vary). Provide such articulation for the majority of the building wall height.
b. Overall building modulation. Provide wall plane projections or recesses having a depth equal to at least ten percent of the length of the building elevation or four feet (whichever is less), and whose combined wall area comprises at least 25 percent of the building elevation wall area. This menu choice counts as two features if the change in plane is double the minimum depth.
c. Upper story cantilever or step-back. Cantilever or step-back an upper story for the majority of the building elevation length, with a change of wall plane of at least 18 inches.
d. Variation of exterior finishes. Use two or more primary wall siding materials, or a change of color only if the color change is to a different primary or secondary color family and is delineated with trim or a change in wall plane, not including concrete or block foundation.
e. Ornamental features and detail elements. Use two or more façade detail features at intervals, such as medallions, shutters, columns, pilasters, wall modulations that don't meet subsection
7.a or
7.b above, balconies that don't meet subsection 7.f below, trim that is three and one-half inch wide or wider, or other similar features approved by the director.
f. Balconies. Incorporate balconies with a depth of at least four feet and repeated at intervals across the building length (spaced as stated in menu choice subsection
7.a above).
g. Bay windows. Incorporate bay windows extending at least 18 inches from the abutting wall plane, and repeated at intervals across the building length (spaced as stated in menu choice subsection
7.a above).
h. Additional window area. Provide windows and/or primary entrance doors comprising at least 20 percent of the wall area of the building elevation. Windows in a garage door do not count towards the minimum area in this section.
i. Entry articulation. Enhance the articulation of the primary front entrance (or at least 50 percent entries when not every entry faces the street) with a sheltering roof structure, projecting vestibule, or wall projections/recesses, having a depth of at least four feet for the width of the entry space.
j. Building elevations free of garage doors. Provide the building elevation without garage bay doors.
k. Additional foundation landscaping. Provide a foundation planting bed along at least two-thirds of the foundation wall with a planting bed at least eight feet in depth, and planted with at least two trees and six shrubs per 20 linear feet of building length.
l. Roofline modulation. Provide variations in roof form, orientation, or height using features such as a terracing parapet, multiple peaks, jogged ridge lines, projecting roof forms and dormers, provided at intervals above the main eave line (spaced as stated in menu choice subsection
7.a above). The vertical dimension of the roofline variation shall be at least the greater of two feet or ten percent of the wall height.
m. Variation in building form or scale. Provide a minimum of two kinds of variation in architectural form or scale, such as between individual dwellings in a building, or from one building to the next in the development. Variations may include reversed building elevations, a different pattern or arrangement of building modulation or articulation features, a different dwelling unit layout or design that is evident on the exterior, or a change in scale such as varying the number of stories, the number of units from one building to the next, or the width of abutting units.
n. Director approval. Other methods, as approved by the director, that reduce the scale of multifamily buildings or add visual interest.
6. Northern climate weather protection and sunlight menu. Building and site design shall respond to Alaska's northern climate, including the effects of snow, ice, low temperatures, wind exposure, and low and seasonal sunlight conditions, which impacts the pedestrian environment and livability of denser compact housing areas, by providing at least four features from the following menu on buildings comprised of eight or more units. Menu choices subsection C.8.f, year-round access to sunlight; subsection C.8.g, sunlight access for neighbors; subsection C.8.i, sun trap; subsection C.8.j, atrium; and subsection C.8.l, sunlit and wind protected courtyards shall each count as two features. The director has the ability to reduce the number of required features in circumstances where site conditions or scale of buildings do not support the features provided in the menu options.
a. Weather protected entrance. Provide outdoor shelter as a permanent architectural feature, that covers at least 24 square feet of outdoor entryway space for each primary front entrance.
b. Covered transition spaces. Provide outdoor shelter as a permanent architectural feature that covers at least 40 square feet of outdoor space for each dwelling unit—for front porches, rear patios, balconies, or similar indoor-outdoor transition spaces. Spaces may be provided for each dwelling unit or aggregated for a common space. Spaces that achieve this and menu choice subsection 8.a above shall receive credit for both.
c. Sheltered passenger loading zone, bicycle parking, or transit stop. Provide pedestrian shelter over a passenger loading zone, accessible parking aisle or route, bicycle parking, or a transit shelter.
d. Ice-free walkway. Provide an ice-free (snow melting) walkway for a required walkway connection to a primary entrance.
e. Orientation for sunlight access. Provide windows and/or primary entrances for at least 20 percent of the wall area with a solar orientation and demonstrate each is likely to receive at least six hours of sunlight access on March/September 21. Natural features existing at the time of development, such as trees, shall not be considered as blocking sunlight access, but newly installed evergreen trees shall be planted so as to minimize blocking of sunlight access.
f. Year-round access to sunlight. Ensure that one or more windows of every dwelling in the development will receive sunlight access for at least one hour on December 21. Natural features existing at the time of development, such as trees, shall not be considered as blocking sunlight access, but newly installed evergreen trees shall be planted so as to minimize blocking of sunlight access.
g. Sunlight access for neighbors. Preserve sunlight access at least six hours daily on March/September 21 to any adjacent lot zoned PR, any sidewalk across the street, and neighboring residentially zoned property, through building placement, massing, and height.
h. Daylighting. Provide for apartment daylighting and building spacing as follows: Locate at least one window in the main living area of each dwelling such that an imaginary daylight plane extending from the window and formed by an angle of 60 degrees that is unobstructed for a horizontal distance of 60 feet. The plane angle shall be measured horizontally from the center of the bottom of the window. As an alternative, two angles with a sum of 60 degrees may be used.
i. Sun trap. Incorporate a sun trap or "pocket" as determined allowable by the director, as part of a common private open space.
j. Atrium. Provide an atrium interior sunlit common private open space or primary entrance area.
k. Stepped or terraced building forms. Provide a stepped or terraced building form above the second story that adheres to a daylight plane with a step-back angle no steeper than one foot of rise per one foot of run, to reduce the potential shadowing and wind turbulence effects of a tall building.
l. Sunlit and wind protected courtyards. Provide a housing courtyard.
m. Wind study. If section
21.07.120C.1 applies, then credit for this feature shall be given.
n. Director approval. Other methods not listed in this menu may be approved by the director following a finding that the proposed alternative methods effectively address northern climate considerations.
7. Landscaping.
a. Semi-private transition space. When site perimeter landscaping is not otherwise required for dwelling units that front onto a street, the area between an individual unit's front entry porch or landing and the abutting street shall be planted as provided in subsection 10.d below. Front driveway width and other motor vehicle parking facilities shall not encroach into this area. The director may modify or exempt this requirement in site specific instances (such as narrow lots and shared entry porches) that will not allow the area to extend to the street due to other requirements of code.
b. Front driveway separations. Where units are served by individual garages or driveways fronting onto the street or on the same building elevation as the primary front entry to the dwelling, a landscaping planting area with a width of no less than four feet shall be provided between each individual driveway. The planting area shall extend out from the building façade or front entry landing the full distance to the street, shared driveway, parking bay, or circulation aisle, but in no case extend out less than eight feet from the building garage facade. Driveways may be combined for a maximum of two dwellings, however no driveway or driveway combination shall exceed 32 feet in width without a landscaped break. A parking courtyard may provide an alternative design that departs from this provision in accordance with section
21.07.090N.
c. Common parking facilities and driveways. A foundation planting bed of at least five feet in width shall separate parts of residential building elevations not subject to subsection
C.7.a or
C.7.b above from common parking and access facilities, including parking bays, circulation aisles, and access driveways shared in common among multiple units.
d. Landscaping bed and planting material standards.
i. Landscaping areas required by subsections
C.7.a and
C.7.b above shall be planted as follows:
(A) Where the building elevation is less than 20 feet from the street or driveway, the landscaping areas shall be planted with one tree and five shrubs for every two dwelling units. No landscaping area shall be devoid of plant material.
(B) Where the building elevation is 20 feet or more from the street or driveway, the landscaping areas shall be planted with one tree and five shrubs in front of each dwelling.
ii. The foundation planting bed area in subsection 10.c above shall be planted with at least ten shrubs per 20 linear feet of applicable building length. Trees may be used in lieu of shrubs with one tree replacing five shrubs.
iii. The director may modify or exempt the standards where it can be shown that plantings would interfere with solar panels, foundation insulation, or other elements that promote other objectives in Title
21.
8. Mechanical and electrical equipment screening. Mechanical and electrical equipment serving a single building shall be screened from view as required by section
21.07.080G.4. This requirement is not suspended as set forth in section
21.07.110C.
D. Standards for some single-family and two-family residential structures, and multifamily and townhouse developments with less than five units.
1. Applicability. The standards of this subsection
D apply to the developments listed below that are constructed after January 1, 2014. This section does not apply to dwellings constructed prior to January 1, 2014, accessory dwelling unit uses, or in Girdwood or the DT districts. In addition, the standards set forth in this section
21.07.110D are suspended for complete applications submitted on or after February 11, 2025, and before May 31, 2028. The date an application is determined complete pursuant to section
21.03.020F shall secure the applicable Title
21 and Title
23 provisions for the proposed development in effect as of that date, including this moratorium. Absent assembly action to amend this provision of code, the standards set forth in this subsection shall become effective again for complete applications submitted after the expiration of the suspension period.
a. Any single-family use except for single-family residential uses on lots of 20,000 square feet or greater.
b. Any two-family use that is on a lot less than 20,000 square feet.
c. Any multifamily use with single-family or two-family style construction with less than five units.
d. Multifamily and townhouse developments with less than five units.
2. Mix of housing models. Any subdivision or development of five or more principal structures shall have a mix of housing models, as determined during the building permit process, according to Table 21.07-13: Mix of Housing Models. This applies to abutting or adjacent lots.
TABLE 21.07-13 MIX OF HOUSING MODELS |
|---|
Number of principal structures | Number of different models required |
|---|
5—10 | 2 |
11—20 | 4 |
21—30 | 5 |
31 or more | 6 |
Each housing model shall be noticeably different through at least three of the following variations. For the purposes of this provision, "noticeably different" means a change that is easily apparent when looking at building plans and elevation drawings, without resorting to using measurements and scales/rulers in order to determine a difference in design.
a. Window placement and entrance location.
b. Façade detail elements, siding material, or siding colors.
c. Placement of the building footprint on the lot. A four foot setback differential to the closest front corner of the adjacent façade shall be acceptable.
e. Roof design/feature. This includes the main ridgeline being oriented differently, two or more additional roof planes, addition of at least one dormer, or a different roof style.
The development (of five or more units) shall be arranged to avoid placing identical housing types, including mirror image floor plans, on lots that share side lot lines.
3. Building frontage standards. Provisions for site planning and building orientation in relationship to street frontages and pedestrian access are provided in section
21.07.060F, building frontage standard.
E. Site design.
1. Subdivisions. Subdivisions of land shall comply with the standards of chapter
21.08, Subdivisions.
2. Multiple structures on one lot.
a. Intent. This section regulates the development of multiple residential structures on a single lot. The section is intended to allow flexibility from the subdivision regulations while still achieving neighborhoods that are healthy, safe, and convenient, and meet the goals of the comprehensive plan. The approval processes and standards are intended to result in a development with a cohesive neighborhood identity, an attractive and functional streetscape, a hierarchy of streets and driveways, convenient and safe pedestrian circulation, sufficient parking near each dwelling unit, usable and well-located open space, a positive image of higher density residential development, and well designed and visually pleasing structures and neighborhoods.
b. Applicability. This section applies to the development of five or more principal residential structures on a single lot. It does not apply to:
i. The development of an accessory dwelling unit,
ii. The development of a caretaker's unit,
iii. Developments in the R-4A and B-3 districts, or
iv. Developments of four or fewer principal residential structures.
c. Review process.
i. Multiple residential structures on a single lot are permitted in the R-2M, R-3, R-3A, R-4, R-4A, B-1B, B-3, and RO districts.
ii. Applicable developments with between five and 30 dwelling units shall be approved by administrative site plan review pursuant to section
21.03.180C. Applicable developments with 31 or more dwelling units shall be approved by major site plan review pursuant to section
21.03.180D.
d. Approval criteria. All approvals under this section shall use the approval criteria below, in addition to the general site plan review approval criteria. The decision-making body may place conditions on the development as it may deem necessary to meet the approval criteria.
i. The proposal shall clearly distinguish between streets and driveways. Streets shall allow vehicles to travel into and within the development, and shall be the means for assigning an address to dwelling units. Driveways shall access garages and parking areas. Some small developments may not need a street network.
ii. Dwelling units shall be oriented towards streets (either within the development or along the boundary of the development) or towards a courtyard or similar common open space. Buildings with frontage on both a street and a driveway shall be oriented towards the street. If the development is so small that no internal street network is necessary, then buildings and dwelling units shall be oriented towards the local public streets on the boundaries of the development, or towards common open space.
iii. The area between the front of a unit facing a street and the street shall include landscaping or lawn, so that the streetscape features green space rather than just paved parking areas. Adequate snow storage area shall be provided. On-street parking shall be accommodated (if provided).
iv. Developers should make every effort to design and arrange dwelling units in such a manner as to provide "eyes on the street," take advantage of solar access, and to the extent feasible, provide privacy for neighboring units' yards.
v. In addition to sidewalks required by section
21.07.060, pedestrian pathways shall be provided to large open space areas and in the middle of long blocks. Pedestrian circulation should be convenient both within the development and to appropriate neighboring areas outside the development.
vi. The development is designed to take advantage of any significant natural features on site, and to provide usable open space and recreation areas.
e. Development agreement. The developer shall enter into a development agreement with the department, using the provisions established in section
21.03.100E, improvements associated with land use permits.
f. Minimum standards. All development with multiple residential structures on a single lot shall meet the following minimum standards, in addition to the applicable standards of this title:
i. Open space. For developments with 31 or more dwelling units, at least half of the private open space required by section
21.07.030 shall be provided as common private open space, meeting the standards of section
21.07.030, and designed and placed to serve all residences. The decision-making body may adjust the amount of open space required to be common by up to ten percent, based on written findings regarding site specific conditions.
ii. Building Spacing. If section
21.07.110C.4 does not apply, then the following shall apply: within a development, no portion of any single-, two-, or three-story building shall be closer than 10 feet from any other single-, two-, or three-story building. All portions of any building taller than three stories shall be separated by no less than 20 feet from any other building.
iii. Guest parking. Locate guest parking spaces as to minimize maneuvering in private streets and circulation aisle and not exclusive to or physically associated with any individual dwelling.
iv. Guest parking: Locate guest parking spaces as to minimize maneuvering in private streets and circulation aisle and not exclusive to or physically associated with any individual dwelling.
F. Affordable housing.
1. Purpose. This subsection provides the minimum acceptable standards for affordable housing units that are intended to be counted towards a bonus incentive or any other requirement of this title, to ensure that affordable housing will provide a benefit to future residents and the community overall.
2. Standards. Affordable housing units shall meet the following standards in order to be credited towards a requirement, menu choice, or as a special feature bonus incentive of this title.
a. The affordable housing units shall meet the definition of affordable housing in Chapter
21.15;
b. At least 50 percent of the habitable floor area of affordable housing units shall be located in a story above grade plane, as defined in Chapter
21.15, except that the finished surface of the floor above the affordable housing unit shall be a minimum of four feet above grade;
c. The affordable housing units shall be intermingled with all other dwelling units in the development; and
d. The exterior appearance of the affordable housing units shall be indistinguishable from the other dwelling units in the development, except where the director determines that the exterior is compatible in appearance and consistent in quality with the other dwelling units.
G. Conditional use for a residential planned unit development.
1. Intent and approval. A residential planned unit development (PUD) is intended to allow flexibility for residential development in the zoning ordinance and to achieve the creation of a more desirable environment than would be possible through a strict application of the zoning ordinance. A residential PUD shall be processed as a conditional use in accordance with section
21.03.080. The planning and zoning commission shall evaluate the proposed planned unit development in accordance with the conditional use approval criteria at section
21.03.080D.
2. Minimum standards. All planned unit developments shall meet the following minimum standards. In addition, the planning and zoning commission may require compliance with such other design standards relating to the construction, design, and placement of buildings, landscaping, streets, roadways, walkways, drainageways, and other site design features as it may deem necessary. Notwithstanding Section
21.03.240F.5, the planning and zoning commission may exempt a PUD from any special limitations of the zoning district.
a. Minimum site area. The minimum site area for a PUD shall be 1.0 acres.
b. Open space. A minimum of 15 percent of the site shall be reserved as open space which shall meet the following standards:
i. The required open space may include both individual private open space, regardless if it is fenced, and common open space;
ii. In multistory buildings, balconies or decks may be used in lieu of individual yards provided that the total area of all balconies or decks is not less than the total yard area otherwise required; and
iii. Parcels within a quarter mile of, or with access to a natural area, park, or other publicly-accessible open space may count those lands as meeting this requirement.
c. Design. Any nonresidential use permitted in a PUD shall be compatible with the residential nature of the development.
d. Access and connectivity. PUDs shall comply with section
21.07.060, Transportation and Connectivity.
e. Utility installation. All new utilities shall be installed underground.
f. Homeowners' agreements. Any PUD which will involve the formation of a horizontal property regime under the terms of AS
34.07.010 et seq. or any mandatory homeowners' or similar association shall submit for review by the commission the articles of incorporation and bylaws of any such association prior to the sale of any property subject to the association. The commission may require any provisions necessary to ensure that the provisions and intent of this title are met.
3. Development options. The developer of a PUD may propose changes to density, lot size, uses, dimensional standards, and design standards. Separate variances are not required for changes completed through the PUD process. Changes to the standards shall be reviewed by the planning and zoning commission in accordance with the approval criteria of subsection
G.1 above.
a. Density. The number of dwelling units per acre allowable on the gross area of a PUD shall be determined by the planning and zoning commission. However, in no event shall the number of dwelling units per acre exceed the maximums established by the following schedule:
TABLE 21.03-12 |
|---|
Zoning District | Dwelling Units Per Acre (gross acre) |
|---|
R-1 and R-5 | 10 |
R-1A | 8 |
R-2A | 14 |
R-2D | 16 |
R-2M | 60 |
R-3 | 80 |
R-4 | 110 |
R-4A | 110 |
R-6 | 2 |
R-7 | 4.5 |
R-8 | 0.5 |
R-9 | 1.0 |
GR districts | As supported by sewer & water infrastructure |
4. Planned unit developments in the Turnagain Arm District. PUDs in the TA district shall conform, with regard to uses and residential density, to the land use plans of the Turnagain Arm Area Plan and the standards of this section.
(AO 2012-124(S), 2-26-2013; AO 2013-117, 12-3-2013; AO No. 2015-36, §§ 8, 9, 5-14-2015; AO No. 2015-100, § 8(Exh. C), 10-13-2015; AO No. 2016-34(S), § 2, 4-12-2016; AO No. 2016-136am, § 5, 1-1-2017; AO No. 2017-160, § 5, 12-19-2017; AO No. 2017-176, § 9, 1-9-2018; AO No. 2018-59, § 2, 7-31-2018; AO No. 2019-132, § 3, 12-3-2019; AO No. 2020-38, § 8, 5-28-2020; AO No. 2021-89(S), §§ 14, 21, 2-15-2022; AO No. 2022-80(S), § 2, 11-22-2022; AO No. 2023-30, § 1, 3-22-2023; AO No. 2023-77, § 14, 7-25-2023; AO No. 2023-42, § 5, 8-22-2023; AO No. 2023-50, § 3, 7-11-2023, eff. 1-1-2024; AO No. 2023-103(S), § 6, 1-1-2024; AO No. 2024-24, § 5, 4-23-2024; AO No. 2024-83(S), § 1, 10-8-2024; AO No. 2024-102, § 4, 1-7-2025; AO No. 2024-104(S), § 1, 2-11-2025; AO No. 2025-48, § 3, 4-22-2025; AO No. 2025-64, § 9, 6-10-2025)