The same applies to coastal NJ & flood plain areas for 'new' construction.
I guess it is a federal rule ... everywhere but New Orleans ... but I digress.
That would also apply to building a new garage here and there has been a discussion about replacements, particularly HVAC units. They are starting to make all of the HVAC condensers go up but I am not sure about water heaters. I doubt most electric units get permitted anyway.
Joe's question is interesting in the uplands tho. It appears the IRC would prohibit a gas water heater, dryer or whatever if the burner is below 18".
I imagine a lot of people get surprised when they get the report from the home inspector. (I imagine where Joe got this)
