It was not on the floor, it was in a utility room built into the rear of the garage. There was a step up to get into the room and the water heater was approx 12" off the floor level of the garage.

The reason I ask is that this home is in no mans land and the seller says that the manufacturer does not require it to be off the floor. I read the manufacturers instructions and they say to follow local building codes and in areas without local building codes follow the National Fuel Gas Code.

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