A.   The town board of trustees shall have power to modify any of the provisions of the fire prevention code and the life safety code upon application in writing by the owner or lessee, or his duly authorized agent, when there are practical difficulties in the way of carrying out the strict letter of the code provided that the spirit of the code shall be observed, public safety secured, and substantial justice done. The particulars of such modification when granted or allowed and the decision of the fire chief and board of trustees thereon shall be entered upon the records of the board of trustees, and a signed copy shall be furnished the applicant.
   B.   The town limits are the limits in the fire prevention code in which storage of flammable liquids in aboveground tanks, new bulk plants for flammable liquids, bulk storage of LPG and storage of explosives and blasting agents, are prohibited. (1998 Code)