Lee F. Parker and Diane K. Parker - Page 13




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          expired.  Petitioners had never slept in the building at that               
          time.  There was no central heating.  The kitchen was being used            
          as a workshop to aid in the ongoing construction. The garage had            
          similarly been pressed into service as a workshop and used to               
          house construction tools.  Three of the structure’s major systems           
          were not even inspected by the City of Turlock and approved in              
          rough form until September of 1997.                                         
               Thus, nearly 4 years after the expiration of the statutory             
          period, the residence could boast only rough electrical,                    
          plumbing, and heating/ventilation systems.  Moreover, the                   
          condition of a home with such rough systems is significantly                
          removed from what could be termed livable.  A rough electrical              
          system must include wiring, but not switches and fixtures.  A               
          rough plumbing system similarly denotes pipes and drain lines for           
          fixtures such as toilets and bathtubs, but not the fixtures                 
          themselves.  A rough heating system has vents for a water heater            
          or furnace, but, again, need not have the actual heater or                  
          furnace.  Here, the only evidence offered by petitioners that               
          their systems were in anything other than such rough form at the            
          close of the relevant period is testimony that a toilet and sink            
          had been installed in one bathroom.  Furthermore, photographs               
          taken in 1999 reveal that construction work remained in progress            
          in the intended living room, kitchen, great room, bedrooms,                 
          bathrooms, laundry room, and art studio of the new structure.  In           






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