The permit should use wording that reads "Covered Porch". If you look at the Sumter county tax records they use abbreviations such as SP Sreened Porch; OP Open Porch (typically this is the front door entrance way); or CP Covered Porch.
Fairly certain the "step down" feature has no bearing on taxes...If you have permanent heat and AC even with a step down feature...........it will be taxed 100% where SPs and CPs are taxed at 45%.
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