This subdivision shall apply only to per-unit retain certificates issued with respect to taxable years of the cooperative association to which this paragraph applied to the association (that is, taxable years with respect to which per-unit retain certificates were issued to one or more patrons who are qualifying patrons).
You can expect a metal roof to last at least 2 to 3 times longer than a regular roof. In general terms, count on a metal roof lasting 40 to 60 years and beyond. To put it in context, the average life span of an asphalt roof is 12 to 20 years.That lifespan can be shorter depending on the pitch of your roof and the climate in your area. Made of oil impregnated paper or fiberglass, asphalt begins to deteriorate as soon as you expose it to normal weather.n general terms, count on a metal roof lasting 40 to 60 years and beyond. To put it in context, the average life span of an asphalt roof is 12 to 20 years. That lifespan can be shorter depending on the pitch of your roof and the climate in your area.
How long does a roof last is dependent on the material that the roof is made up of. Different materials have different time span. Some can last for 10 years, some 40 and some even for 100 years.A roof can be made of clay, wood metal or asphalt. A well built roof is very important in order to shelter oneself from the outside weather conditions.ifferent materials have different time span. Some can last for 10 years, some 40 and some even for 100 years. A roof can be made of clay, wood metal or asphalt. A well built roof is very important in order to shelter oneself from the outside weather conditions.