Section 8-235 - Assessing of improvements - Normal repairs and maintenance(a) In this section, "normal repairs and maintenance":(1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and(2) includes: (i) interior or exterior painting;(iv) replacing gutters or downspouts;(v) adding storm windows, storm doors, or weatherstripping;(viii) replacing plumbing and light fixtures;(ix) replacing a furnace with more efficient oil or gas burners;(xi) installing new ceilings or wall surfaces;(xii) removing room partitions to change the shape of a room;(xiii) replacing a roof with a roof of a similar type and material;(xiv) replacing an existing driveway and lead walk;(xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and(xvi) replacing an existing air conditioner or other built-in appliance.(b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.