Possibly! Where I’m located, building regulations require the lowest floor of the structure to be one foot higher than the mapped 100 year flood elevation. Most affected parcels are left vacant, but this is how I’d expect folks to get around that requirement if they were determined to build in those areas.

A call to securely tie a bag over a dick-tater’s head? Or asphyxiate via condom for magnum dong?

Just pay your fucking taxes and shut the fuck up. Alternatively, do a shit load more ket and shut the fuck up permanently.