(a) Upon completion of renovation or construction of a visitable dwelling, if the requirements of section 343 are met, the Commissioner shall issue a Certificate of Visitability to the property owner-applicant at the time of issuance of the Certificate of Occupancy.
(b) A Certificate of Visitability entitles the property owner that renovates or constructs the visitable dwelling to the tax credit established in section 2305a of this title, and to such building permit fee waivers or reductions as the Commissioner may establish by regulations.
(c) The Certificate of Visitability is nontransferable and subject to such other limitations and condition as may be provided by regulations.