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property. -National Goodeti; Vertical Datum (NGVD) as corrected in 1929 is a vertical control used as a reference for establishing varying elevations within the flood plain. -New construction means structures for which the "start of construction" commenced on or after the effective dnte of this ordinance. -Start of constructipn (for other than new construction or substantial improvements under the Coastal Barrier Resources Act (P. L. 97-348), inciudea substantial improvement, and means the date the building permit was issued, provided the actual start of construction, repair, reconstruction, or improvement wes within 180 days of tho permit date. The actual start means the first placement of permanent construction of a structure (including a manufactured home) on a site, such ns the pouring of slabs or footings, installation of piles, construction of columns, or any work beyond the stage of excavation or the placement of a manufactured home on a foundation. Permanent construction does not include land preparation, such as clearing, grading and filling; nor doss it include the installation of streets and/or walkways; nor does it include excavation for a basement, footings, piers or foundations or the erection of temporary forms; not does it include the installation on the property of accessory buildings, such as garages or sheds not occupied as dwelling unite or not part of the main structure. -Structure meaaa a walled and roofed building that is principally above ground, a manufactured home, a gas or liquid storage tank, or other man-made facilities or infrastructures. -Substantial improvement means any combination of repnlrs, reconstruction, alteration, or improvements to a structure, taking place during the life of a slructure in which the cumulative cost equals or exceeds fifty percent of the market value of the structure. The market value of the structure should be ti] the appraised value of the structure prior to thc start of the initial repair or improvement, or (2) in the case of damage, the value of the structure prior to the damage occurring. For the purposes of this definition, "substantial improvement" is considered 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 any project for improvement of a structure required to comply with existing health, sanitary, or safety code specifications which are solely necessary to assure safe living conditions. -Variance is a grant of relief from the requirements of this ordinance which permits construction in a manner otherwise prohibited by this ordinance where specific enforcement would result in unnecessary hardship.