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A basement area is considered finished if any combination of the following items exist:
1. Finished walls such as paneling or sheetrock, etc.
2. Finished flooring such as carpet or linoleum.
3. Finished ceilings such as drywall or drop-ceiling panels.
4. Heat, including wood stoves.
Please note: the finished lower level of a Raised Ranch or Split-Level home is also considered "Finished Basement"
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