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Basement means that portion of a building that is partly or completely below the existing <br /> ground level. A basement shall be considered as a story for purposes of determining the <br /> number of stories in a building, when the finished surFace of the floor above the basement is <br /> more than six feet above the existing ground level for more than 50 percent of the basement's <br /> perimeter. The perimeter of the basement does not include portions of the house or garage that <br /> do not have a lower level but are merely "unexcavated". Artificially raising the grade adjacent to <br /> the foundation of a structure (by filling or by a combination of filling and retaining walls) above <br /> the surrounding natural terrain shall not be allowed as a method for converting a defined story to <br /> a defined basement, regardless of any other benefits to the property of such action. Finished <br /> grade that increases more than one foot from existing ground level shall be considered as <br /> artificially raising the grade. However, artificially raising the grade when such action merely <br /> restores a previously excavated site to its original natural grade may�used as a method for <br /> converting a defined story to a defined basement. <br /> �G <br />