I believe this is what has happened, Halito. Within this guidance/law...there is a limitation 1) 5 years for commercial/industrial buildings and 2) 5 years for over 9 dwellings, commercial buildings or industrial, 24 mos for less than 9 residential or farm buildings. This has to do with state loan to value restrictions.not that you can or cannot do them...and when they can and cannot be exempted from the 75% non am and 95% amort restrictions.
Try looking at 80-1-5-.02(6) for exact details. If you only read parts and not the whole, you will interpret much like your original thread insinuated, which isn't the actual meaning at all.
My opinion only. Not legal advice.
Say you'll haunt me - Stone Sour