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Installing New Water Heaters Requries a Building Permit in Sacramento County
If a water heater installation, parts and labor, costs $500.00 or more, California Building Code requires that a permit be taken out and a final inspection be performed by the county. 
For any rental property, the permit is supposed to be on display near the water heater.  With the Sacramento County  inspection program in full effect now the owner may be asked to certify that the water heater at the rental property has been permitted and has a final inspection. 
If you have installed a water heater and have no permit you can get one after the fact by going to the county offices and obtaining a permit and arranging for a final inspection by the building department.
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