Around $3.00 for patios and walkways.

So the argument can be made by him that they aren't actually going in your yard at all. 4 ft on the outside of his fence is more than enough room for a walkway.

My 4 plex, in McAllen, is 2 duplexes facing each other with a walkway down the middle so the ring doorbell would be facing another tenant's front door.

He also made us do the entire walkway to the front steps & he got down & measured the height of each step to ensure it was 'code'.

Bit of a long story because I have to explain a bit more than I did in the initial message (clearly there is a lot more to this story, but hopefully the cliff notes version will suffice).Here are the code violations: exterior paint (it's a brick house, so only talking trim here, and yes it definitely needs it), repair downspout (round gutter hole has rectangular downspout in it), repair spalling or bulging concrete on walkway, driveway, steps.

There is a walk way from the street to the house.

Do you just use a side set-back as an open walkway so the ADU tenant can get to the street?  

With the sliding glass door and the kitchen that narrow walkway is going to have a lot of traffic and I think the renter would need to have a tiny table for 2 to make it work.

Land and some land improvements are one.There are improvements to land that are depreciable, walkways, retaining walls, shrubbery, driveway, fencing, etc these all have a useful life and will deteriorate over time.Tax accounting and financial accounting do diverge when it comes to depreciation.

He was shoveling the snow on the walkways and the sidewalk for all the little old ladies.