Accessibility of water heaters

Does anybody have the code (if there is one) that states that a water heater must be accessible. Had one today in the corner of the kitchen, and the cabinet wall would have to be removed to access it.

Thanks

http://www.codecheck.com/pg19_20mechanical.html#waterheater

**Access & Working Space
** Working space by firebox 30in.x30in. min. . . . . . . . .[1305.1] {511.5}
Must be able to remove water heater . . . . . . . . . . .[1305.1] {511.0}
Min. door size 24in.x30in. high OR . . . . . . . . . . . .[1305.1.2] {511.1}
Trap door 22in.x30in. {30in.x30in.} OR . . . . . . . .[1305.1.3,4] {511.3}
Passageway min. 24in. wide,solid floor, max. 20ft. long
**. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . **[1305.1.3,4] {511.3,4,5}

Also talk to them about common sense. If they had an emergency, they would want immediate access to the water shutoff valve and the gas shutoff valve. Surely they can understand the ramifications of water and gas leaking all over the place. :roll:

Most of the time they have the installation clearances on the units, but RR is correct, common sense, but it appears that was lacking when the unit was installed:)
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Thanks