Construction and applicability

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  • (a) This subchapter may not be construed as a requirement on any real property owner unless the tax incentives provided under section 344 are being claimed.

  • (b) This subchapter applies to real property owners that after the effective date of this subchapter:

    • (1) construct visitable housing; or

    • (2) renovate one-to-four family dwellings that were constructed before the effective date of this subchapter.


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