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Living area» is generally «Heated by a conventional heating system or systems (forced air, radiant, solar, etc.) permanently installed, finished, with walls, floors and ceilings of materials generally accepted for interior construction (e.g., painted drywall / sheet rock or paneled walls, carpeted or hardwood flooring, etc.) and with a ceiling height of at least seven feet, except under beams, ducts, etc. where the height must be at least six feet four inches [Note: In rooms with sloped ceilings (e.g., finished attics, bonus rooms, etc.) you may also include as living area the portion of the room with a ceiling height of at least five feet if at least one - half of the finished area of the room has a ceiling height of at least seven
Living area» is generally «Heated by a conventional heating system or systems (forced air, radiant, solar, etc.) permanently installed, finished, with
walls, floors and ceilings of materials generally accepted for interior construction (e.g., painted drywall / sheet rock or paneled
walls, carpeted or hardwood flooring, etc.) and with a ceiling
height of at least seven feet, except under beams, ducts, etc. where the
height must be at least six feet four inches [Note:
In rooms with sloped ceilings (e.g., finished attics, bonus
rooms, etc.) you may also include as
living area the portion of the room with a ceiling height of at least five feet if at least one - half of the finished area of the room has a ceiling height of at least seven
living area the portion of the
room with a ceiling
height of at least five feet if at least one - half of the finished area of the
room has a ceiling
height of at least seven feet.]