Chapter 14. Taxation: Exemption of Capital Improvements  


§ 14-1. Definitions.
§ 14-2. Applicability of exemption.
§ 14-3. Exclusion.
§ 14-4. Calculation of exemption.
§ 14-5. Conditions.
§ 14-6. Application for exemption.
§ 14-7. Cessation of residential use.
HISTORY: Comes from L.L. No. 62-1993, adopted 9-28-1993, effective 10-4-1993.

References

Partial tax exemption of real property for certain persons with limited income — See Ch. 10.
Tax exemption for improvements to accommodate disabled — See Ch. 12.