Essentially, reconstruction embodies all of the terms defined below and includes all types of work other than new buildings or additions. An improvement is permanent and is intended to increase a building's value, beauty, or utility, or adapt the building for a new or further purpose. As such, an improvement must do more than merely replace or restore to original condition. Mitigation measures to correct an emergency are needed immediately and are temporary in nature. They are not capital construction in the usual sense, and do not require approval of the Commissioner.
Costs associated with the mitigation activities are ordinary contingent expenses.
An emergency ends upon completion of the mitigation activities. Next comes the recovery period which may, and probably will, involve capital construction. Any capital construction associated with the recovery must be properly planned, developed, authorized, and advanced as any other capital construction project. As with any capital construction project affecting health and safety, approval of plans and specifications for the recovery project and issuance of a building permit by the Commissioner is required before construction starts.