The height requirements in this title shall not apply to church spires, belfries, cupolas, penthouses, nor to chimneys, ventilators, skylights, water tanks, parapet walls, cornices without windows, antennas, or necessary mechanical appurtenances usually carried above the roof level, nor to any buildings located more than one foot (1') distance from the nearest lot line for each two feet (2') of building height. (1993 Code § 17.20.030)