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minimum, the installation of utilities, either final site <br /> grading or the pouring of concrete pads, and the construction <br /> of streets) is completed on or after the effective date of <br /> this ordinance- <br /> <br />(r) "Start of construction" means the first placement of permanent <br /> construction of a structure (other than a mobile home) on a <br /> site, such as the pouring of slabs or footings or any work <br /> beyond the stage of excavation. permanent construction does <br /> not include land preparation, such as clearing, grading, and <br /> filling, nor does it include the installation of streets <br /> and/or walkways; nor does it include excavation for a base- <br /> ment, footings, piers or foundations or the erection of tempo- <br /> rary forms; nor does it include the installation on the property <br /> of accessory buildings, such as garages or sheds not occupied <br /> as dwelling units or not as part of the main structure- For <br /> a structure (other than a mobile home) without a basement or <br /> poured footings, the "start of construction" includes the <br /> first permanent framing or assembly of the structure or any <br /> part thereof on its piling or foundation- For mobile homes <br /> not within a mobile home park or mobile home subdivision, <br /> "start of construction" means the affixing of the mobile home <br /> to its permanent site. For mobile homes within mobile home <br /> parks or mobile home subdivisions, "start of construction" <br /> is the date on which the construction of facilities for <br /> servicing the site on which the mobile home is to be affixed <br /> (including, at a minimum, the construction of streets, either <br /> final site grading or the pouring of concrete pads, and instal- <br /> lation of utilities) is completed- <br /> <br /> (s) "Structure" means a walled and roofed building or mobile home <br /> that is principally above ground. <br /> <br /> (t) "Substantial improvement" means any repair, reconstruction, or <br /> improvement of a structure, the cost of which equals or exceeds <br /> 50 percent of the market value of the structure either: <br /> (1) before the improvement or repair is started; or <br /> <br /> (2) if the structure has been damaged and is being restored, <br /> before the damage occurred. For the purposes of this <br /> definition "substantial improvement" is considered to <br /> occur when the first alteration of any wall, ceiling, <br /> floor, or other structural part of the building com- <br /> mences, whether or not that alteration affects the <br /> external dimensions of the structure- <br /> The term does not, however, include either: <br /> (1) any project for improvement of a structure to comply <br /> with existing state or local health, sanitary, or <br /> safety code specifications which are solely necessary <br /> to assure safe living conditions, or <br /> <br /> 5 <br /> <br /> <br />