§ 14-5. Conditions.

Latest version.

No exemption shall be granted for reconstruction, alterations or improvements unless:

A.
Such reconstruction, alteration or improvement was commenced subsequent to the effective date of this chapter;

B.
The value of such reconstruction, alteration or improvement exceeds $3,000; and

C.
The greater portion, as so determined by square footage, of the building reconstructed, altered or improved is at least five years old.

                    
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