The lot or land, where no building or structure is involved, shall have been put into use within 12 months after the date of issue of such variance, for the purpose for which such permit was granted.

The building or structure for which such variance was granted shall have been actually begun within 12 months after the date of issue of such permit.

The entire building or structure for which such variance was granted shall have been completed according to filed plans within three years after the date of such permit.

The Zoning Board of Appeals may reasonably extend the period of time beyond those provided for in § 275-46 at the time of its decision on the variance. Such an extension shall be made only upon a showing by the applicant that the time periods provided for in § 275-46 would not reasonably allow for the commencement or completion of the development for which the variance is sought, and provided that such an extension would not cause a detriment to the character of the neighborhood and the health and safety of the community.

The Zoning Board of Appeals may also grant an extension of time for the commencement of construction for a building or structure for which a variance was previously granted, following the original granting of such variance, provided that the variance has not already expired. Such extension shall only be granted upon a showing by the applicant that the circumstances and conditions upon which the variance was originally granted have not substantially changed.

In the event that a permit for a variance has expired, the applicant shall be required to make a new application to the Zoning Board of Appeals for renewal of the variance permit, in accordance with the procedures contained within this article.