Diehard
In Remembrance
I would agree to that.That’s correct but you don’t find a lot of basements above the manhole
In response to if it would still be a basement...
In general, the basement designation is completely independent of the the subject requirement.
It's actually the the finished floor elevation of the level containing the lowest fixture and it's relationship to the manhole.
There are designations for basement under bldg codes for fire protection and the like.