The "actual start of Construction" means either the first placement of permanent Construction of a Structure on a Lot, such as the pouring of slab or footings, the installation of piles, the Construction of columns, or any work beyond the stage of excavation; or the placement of a Manufactured Home on a foundation. Permanent Construction does not include land preparation such as clearing, grading, and filling; nor does it include the installation of Streets and/or walkways; nor does it include excavation for a Basement, footings, piers, or foundations or the erection of temporary forms; nor does it include the installation on the property of Accessory Buildings, such as garages or Sheds not occupied as Dwelling Units or not part of the main Structure. For a Substantial Improvement, the "actual start of Construction" means the first Alteration of any wall, ceiling, floor, or other structural part of a Building, whether or not that Alteration affects the external dimensions of the Building.