(3)__The building is not a garage or a storage shed; and

E.__Notwithstanding subsection 3, the construction of a new building or buildings on an undeveloped lot as long as the following requirements are met.__These requirements do not apply to a lot vacant due to demolition or destruction of buildings after August 1, 1983.

(1)__The undeveloped lot was a deeded lot of record as of August 1, 1983.

(2)__The adjacent lot on each side of the undeveloped lot, along the length of the frontal dune, contains a residential building that is located within 100 feet of the lot line of the vacant lot.__In order to qualify for this exception, the residential buildings on the adjacent lots must have been in existence on January 1, 2003.

(3)__Development on the undeveloped lot is not precluded by any other federal, state or local requirements.

(4)__All available variances of municipal regulations that would allow the project to proceed in compliance with the standards in section 480-CC have been ruled upon and rejected by the municipality.

(5)__Any building on the undeveloped lot is constructed at the greatest distance possible from the beach face, as determined by the department.

(6)__The total area covered by a building or buildings does not exceed 20% of the total area of the undeveloped lot.__Up to 500 square feet of additional development may occur on the undeveloped lot in order to provide parking and access, including access for the purposes of meeting requirements established by the Americans with Disabilities Act.

(7)__Any building is elevated on posts as described in subsection 5.