"Start of construction" means and includes substantial improvement, and means the
date the building permit was issued, provided the actual start of construction, repair,
reconstruction, placement or other improvement was within one hundred eighty days
of the permit date. The actual start means either the first placement of permanent
construction of a structure on a site, such as the pouring of slab or footings, the
installation of piles, the 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, the installation
of streets and/or walkways, excavation for a basement or foundations, or the erection
of temporary forms, the footings, piers, or installation on the property of accessory
buildings, such as garages or sheds not occupied as dwelling units or not part of
the main structure. For a substantial improvement, the actual start of construction
means the first alteration of any wall, ceiling, floor or other structural part of
a building, whether or not that alteration affects the external dimensions of the
building.
