It's 42" here but I never get anything inspected. I was thinking this if I ever built a shed:
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I didn't have much of a choice. A city counselman lived behind me and saw all of the lumber dumped in my driveway. Fckin democrat. But that is code up there. Anything over 100 sq. ft. has to be anchored to 12 in concrete pilings. I probably had the only legal shed in the development.