Sec. 16-75. - Alterations and improvements which do not qualify for exemptions.

The following shall not be deemed to be alterations and improvements which qualify for exemption hereunder: (1)

Any change from one family to multi-family use;

(2)

Addition of recreation facilities such as a swimming pool, tennis court or basketball court;

(3)

Any change in connection with, or enabling the operation of a business or profession from a residence;

(4)

Any alteration or improvement which in the opinion of the tax assessor is of such a nature that the property does not retain its basic structural design or that the character and use of the property has changed;

(5)

Any alteration or improvement made without a building permit issued by the building inspector.

(Ch. 34, § I, 10-20-98)