Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0061

880.0061 Construction in Progress. For purposes of the exemption, "in the course of construction" refers to that period of time between the commencement and the completion of the building and includes definite, onsite physical activity connected with the construction or rehabilitation of a new or existing building or improvement. The statutory language in section 214.2(b) allows a property to qualify for the exemption in a situation in which construction has commenced but has then been halted, provided that the claimant submits evidence that reasonable causes or circumstances beyond its control prevented the continuation of construction. There is no specific provision for a situation in which circumstances beyond the claimant's control cause a delay in commencing the physical onsite activity; therefore, construction must have commenced for the section 214.2(b) provision to take effect. C 8/23/2001.