(A) For mobile homes not within a mobile home park or mobile home subdivision, "start of construction" means the affixing of the mobile home to its permanent site.
(B) For mobile homes within mobile home parks or mobile home subdivisions, "start of construction" is the date on which the construction of facilities to serve the site on which the mobile home is to be affixed (including, at a minimum, the construction of streets, either final site grading or the pouring of concrete pads, and installation of utilities) is completed.
(`64 Code, Sec. 35-5) (Ord. No. 2426, 2640)