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( 23 ) STRUCTURE - means a walled and roofed building that is <br /> principally above ground, including manufactured homes . <br /> `,. (24 ) SUBSTANTIAL IMPROVEMENT - means any repair, reconstruction, <br /> or improvement of a structure, the costs of which equals <br /> or exceeds 50 percent of the market value of the structure <br /> either, ( 1 ) before the improvement or repair is started, <br /> or (2 ) if the structure has been damaged and is being <br /> restored, before the damage occurred. For the purposes <br /> of this definition "substantial improvement" is considered <br /> to occur when the first alteration of any wall, ceiling, <br /> floor, or other structural part of the building commences, <br /> whether or not that alteration affects the external <br /> dimensions of the structure. This term does not, however, <br /> include either (1 ) any project for improvement of a <br /> structure to comply with existing State or local health, <br /> sanitary or safety code specifications which are solely <br /> necessary to assure safe living conditions, or (2 ) any <br /> alteration of a structure listed on the National Register <br /> of Historic Places or a State Inventory of Historic Places. <br /> (25 ) VARIANCE - means a grant of relief to a person from the <br /> requirements of this code when specific enforcement would <br /> result in unnecessary hardship. A variance, therefore, <br /> permits construction or development in a manner otherwise <br /> prohibited by this code. <br /> (26 ) VIOLATION - means the failure of a structure or other <br /> development to be fully compliant with the community' s <br /> �r flood plain management regulations. A structure or <br /> other development without the elevation certificate, <br /> other certifications, or other evidence of compliance <br /> required by this code is presumed to be in violation <br /> until such time as that documentation is provided. <br /> ( 6 ) <br />