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Sec. 40-44,4. Measurements and ~mputations. In apPlying the dimensional 'requirements, the following ~principleS shall be applied: (a) PERMITTED ENCROACHMENTS ON YARDS. The following architectural features may encroach upon the Yard setback area, provided that the rest of the building does not so encroach; Architectural features: cornices, eaves, gutters, bay windows less than ten (10) feet wide, carports, fire escapes, fire balconies, fire towers, eaves, gutters and similar fixtures, may project not more than two and one-half (2.5) feet into any required yard; (2) Retaining walls and fences: retaining walls and fences up to four (4) feet high around a front yard, and up to eight (8) feet high around a side and/or rear yard shall be completely exempt from the yard and building setback requirements; (b) (3) Terraces and porches: Terraces, steps and uncovered porches which are not in any part more than four (4) feet above ground level and not within two and one-half (2.5) feet of any property line shall be otherwise exempt from the yard and building setback requirements. PERMITTED ENCROACHMENTS ABOVE HEIGHT LIMIT; In determining building height, the following architectural features may be disregarded and may encroach above the maximum height limit for the district, provided that no building space above the height limit shall be allowed for any use other than to house mechanical equipment for that building: penthouses or roof structures for the housing of elevators, tanks, ventilating fans or similar mechanical equipment required to operate and maintain the building; skylights; towers and steeples not containing usabIe floor space; flagpoles, chimneys; radio and television antennae; water tanks~ silos or similar structures; fire escapes or roof access stairways;