Preservation improvements Alabama

[Kayla Hicks]

Hi all!! I am in Alabama and was wondering if someone come give me examples of said “preservation improvements”. We recently acquired a tax certificate on an unoccupied condo. Upon entering the property, we have found that the hot water heater does not work, the flooring is all buckled up, the countertops are falling apart, no appliances, and the A/C Heat unit is not working. I would like to get this place rented out and would need to replace/repair all of those things, but I’m curious if that is considered preservation or not? Thanks so much in advance!