3 conditions must be complyed with.
But as I read it theres nothing saying that the disconnect at 25 ft has to be in the same room over even same floor , long as conductor distance does not exceed the 25feet.
You guys read it the same??
Yoopers

I agree, 25ft of conductor is the only 'physical' limitation.

I don't see the possible benefit of having the disconnect in the same room as the tap, or on the same floor.

After all, it won't deenergize the tapped conductors.