I'm making a small, low balcony, just 28" off the ground.

Am I generally required to put a railing around this? The railing
would interfere with the view of the yard.

If I put in steps, is a railing required next to a 28 inch high set of
steps.

This balcony is meant to be temporary, a couple years, until permanent
plans are made. It's actually a shortening of a small previously
built desk. I was planning to destroy the deck and have nothing until
I could decide what I wanted, but During destruction I saw that part
was rotten but the two-feet-deep part under the 2nd floor overhang was
still sound. No rot, no loose nails, no warping, looks much newer in
every way.