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e e , Page 4. Ordinance No. 1104 . (0) Start of Construction--means the first placement of permanent construction of a structure (other than a mobile home) on a site, such as the pouring of slabs or footings or any work beyond the stage of excavation. Permanent con- struction does not include land preparation, such as clearing, grading, and filling; nor does it include the installation of streets and/or walkways; not does it include excavation for a basement, footings, piers or foundations or the erec- tion of temporary forms; nor does it include the installation on the property of accessory buildings, such as garages or sheds not occupied as dwelling units or not as part of the main structure. For a structure (other than a mobile home) without a basement or poured footings, the "start of con- struction" includes the first permanent framing or assembly of the structure or any part thereof on its piling or foundation. For mobile homes not within a mobile home park or mobile home subdivision, "start of construction" means the affixing of the mobile home to its permanent site. For mobile homes within mobile home parks or mobile home subdi- visions, "start of construction" is the date on which the mobile home is to be affixed (including, at a minimum, the construction o~ streets, either final site grading or the pouring of concrete pads, and installation of utilities) is completed. (p) Structure--means a walled and roofed building that is principally above grpund, as well as a mobile home. - e (q) Substantial Improvement--means any repair, reconstruc- tion,' or improvement cif a structure, the cost of which equals or exceeds 50 percent of the market value of'the structure either, (1) before the improvement or 'repair is started, or (2) if the structure has been damaged and is being restored, befor~ the damage occurred. For the pur- poses of this definition "substantial improvement" is con- sidered to occur when the first alteration of any wall, ceiling, floor, or other structural part of the building commences, whether or not that alteration affects the external dimensions of the structure. The term does not, however, include either (1) any projects for improvement of a structure to comply with existing state or local health, sanitary, or safety code specifications which are solely necessary to assure safe living conditions, or (2) any alterations of a structure listed on the National Register of Historic Places or a, State Inventory of Historic Places. (r) Variance--is a g~ant of relief to a person from the requirements of this chapter when specific enforcement would result in unnecessary hardship. A variance"therefore, permits construction or development in a manner otherwise prohibited by this chqpter. ARTICLE II General provisions Section 10~-5. Lands to which this ordinance applies. This chapter shall apply to all areas of special flood hazard within the jurisdiction o~ the City of La Porte. Section 10~-6. Basis for establishing the areas of special flood hazard. e The areas of special flood hazard identified by the Federal Insurance Administration in a scientific and engineering report entitled "The Flood Insurance Study