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Interior wall and ceiling finishes, as herein referred to, are defined as those materials applied over wall, partition and ceiling construction on the inside of a building or subdivision thereof including finishes utilized for decoration, acoustical correction, surface insulation and similar purposes. Wall finishes not exceeding 20 percent of the wall area and ceiling finishes not exceeding ten percent of the ceiling area of a room or space shall be classified as interior trim. Surface decoration consisting of paint, paper or similar surface treatment less than one-twenty-eighth-inch thickness, applied directly to the finish without intervening air space shall not be considered as a part of interior wall and ceiling finish unless such surface treatment is required for the purpose of increasing fire resistance.
(Prior code § 62-9.1)