The City Planning Commission may authorize accessory residential off-site parking spaces for non-residential buildings erected prior to January 1, 1977, or portions thereof, that are converted to residential use, to be provided in a fully enclosed building on a zoning lot within the Special Lower Manhattan District other than the zoning lot that contains the residential use, provided the Commission finds that:

(a)        such accessory off-site parking spaces are conveniently located in relation to the residential use, and in no case further than 600 feet from the zoning lot containing the residential use;

(b)        such location of the accessory off-site parking facility will permit better site planning for the building converted to residential use;

(c)        that such accessory off-site parking facility shall contain parking spaces accessory only to residential uses; and

(d)        such parking facility complies with findings in paragraphs (c)(1), (c)(2), (c)(3) and (c)(5) of Section 13-45 (Special Permits for Additional Parking Spaces).

The number of accessory off-site parking spaces authorized in accordance with the provisions of this Section shall be recorded on the certificates of occupancy, temporary and permanent, for both the residential use and the accessory off-site parking facility.