The required height for a screening area shall be measured in relationship to the elevation of the land at the nearest required rear, side or front yard setback line of the abutting residential zone or use. Where the average ground elevation of the location at which the screening strip is to be planted is less than the average ground elevation at the nearest required rear, side or front setback line on the abutting residential zone or use, the municipal agency may require that the height of trees planted in the required screening strip be increased by an amount equal to the difference in elevation. Where the average ground elevation of the location which the screening strip is to be planted is greater than the average ground elevation at the nearest required rear, side or front setback line on the abutting residential zone or use, the municipal agency may permit the height of trees planted in the required screening strips to be decreased by an amount equal to one-half the difference in elevation, except that in no case shall the required height be reduced to less than four feet.