Section 15-6-216 - Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities(1) Any additional value associated with specific improvements made to an existing or new commercial building, after December 31, 1995, for the purpose of removing barriers to the movement, safety, or comfort of a person with a disability may not increase the taxable valuation of the building.(2) A person shall apply for an exemption under this section by March 1 of the tax year for which the exemption is sought, on a form provided by the department of revenue, setting forth the nature of the improvement, the date on which the improvement was completed, and any other information that the department may require.(3) For the purposes of this section, improvements for the removal of barriers include: (a) permanent ramps leading to entrances to the premises and between levels of the premises;(b) elevators installed for the use of a person with a disability;(c) handrails installed in and about the premises, indoors and outdoors;(d) enlarged bathrooms and kitchens and any special equipment installed in them for the benefit of a person with a disability; and(e) other reasonable accommodations made for the safety, convenience, and comfort of a person with a disability.En. Sec. 1, Ch. 472, L. 1995.