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When is a home considered obsolete or dilapidated?

According to the circular from the Director of Taxes, a building is considered dilapidated when it is "in such a state of disrepair or disrepair that it no longer meets the conditions for being considered a dwelling".

This means that it can no longer perform the essential functions of a dwelling, such as providing shelter from the elements and minimum comfort in terms of sanitation and the need for rest.

Updated on: 12/02/2024

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