Laws, Regulations & Annotations

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610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0060

610.0060 New Construction: Examples.

1. Land alterations that are new construction:

a. Land leveling

b. Extensive site preparation prior to building

c. Terracing of a hillside

d. Clearing of a brush-covered parcel

e. Developing of alkali land for farming

f. Development of rural land into subdivision

g. Development of a gravel pit

2. Land alteration that may not qualify as new construction:

a. Releveling of existing row crop land

b. Pulling of orchard trees for replanting

c. Rebuilding of levees or ditches

d. Minor site preparation prior to building

3. Improvement alterations that are new construction:

a. The complete renovation of an older structure or portion thereof

b. The conversion of a portion of a warehouse to office space

c. The conversion of a garage to living area

d. The conversion of an existing room to a bathroom

e. The conversion of a single-family residence to a duplex

4. Improvement alterations that may not qualify as new construction (no change in use):

a. Maintenance and repairs

b. Redecorating

c. Replacement of existing kitchen or bathroom cabinets in a home

d. Replacement of a home air conditioner. LTA 11/30/1979 (No. 79/204).