(1) The following criteria will be used to identify new construction and destruction:
(a) all residential or commercial structures, out-buildings, and mobile homes that were built, remodeled, or destroyed in the preceding year;
(b) properties with new, attached garages built in the preceding year;
(c) properties which had any land reclassification or land use changes;
(d) properties with out-buildings built in the preceding year; or
(e) properties with a physical change to the improvements.
(2) The following will not be considered new construction or destruction:
(a) properties with square footage changes due to correction of measurements or sketch vectoring, or due to coding corrections for story heights, such as story with full finished attic to 1.5 stories;
(b) properties with improvement grade changes;
(c) properties with condition, desirability, and utility (CDU) rating changes;
(d) properties with changes in heat or air conditioning; or
(e) properties with changes in effective year.