On Tue, 07 Jun 2011 09:06:43 -0600, Robert Neville
wrote:

bob haller wrote:

and anywhere that freezes the plumbing including water heater must be
indoors.

Not true in every location... Last winter we hit 30F below zero and our fully
code compliant water heater is located in a non-heated garage. It was an
unusually cold winter last year, but every winter it can and frequently does get
close to zero at night. The heater is obviously insulated, as are the input and
output water lines.
Might be "code compliant" but still a very foolish installation.