That 3' is only "final conductor span" leading to the service head. Normally the clearance is 8' above the roof for a distance of 3' beyond the roof edge.
It's up to the POCO. Here they won't allow the eight foot riser if it's more than 3 feet from the edge because they don't allow the line crews to use a ladder on the roof for safety reasons. So they specify five feet, no matter how much of the drop extends over the roof.
These are "before and after" photos of one result of a service change I did. As you can see, the service drop has a lot more clearance than it previously had.
So, yes, you can run these conductors over a dwelling, but you do need 36" clearance. While I believe that this is covered in NEC 230-24, your local utility is likely to have a different rule.
If this drop is not going to the building in question I think 230.24 says it has to be 8 feet above the roof, out to a distance of 3 feet from the roof's edge. The exception (4) is for the final span of the drop that connects to the riser on the building served
Somehow the "before" and "after shots got reversed . I hate it when that happens! I will admit that 230 also references the pitch of the roof; this roof is right on the line, and I let the inspector decide. Part of this was based upon the heigth of the riser on the building getting new service; see photos added to "flagpoles" in "photos submitted for discussion."
In some areas around here built in the 50's are like that. They have these 1 story homes with low service drops and long spans to the pole. Then they must have built the next house under it. Never had much luck geting the utility to do anything about it even if it cost the customer.
I know one where it looked like the neibor built an addition under the lines with out the proper clearance. If it passed inspection then who is responcable for the service drop too close to the roof? The person with the service, the neibor with the addition, the city for passing the inspection, or the utility?