2007 California Plumbing Code requires 18-inch elevation in garages.  But the code in effect when the water heater was installed is what applies, so could be different.   
	
	508.14 Installation in Residential Garages.
	
	(1) Gas utilization equipment in residential
	garages and in adjacent spaces that open to
	the garage and are not part of the living
	space of a dwelling unit shall be installed so
	that all burners and burner-ignition devices
	are located not less than 18 inches (450 rom)
	above the floor unless listed as flammable
	vapor ignition resistant. [NFPA 54:9.1.10.1]
	
	(2) Such equipment shall be located or
	protected so it is not subject to physical damage
	by a moving vehicle. [NFPA 54:9.1.10.2]
	
	(3) When appliances are installed in a separate,
	enclosed space having access only from
	outside of the garage, such equipment may
	be installed at floor level, providing the
	required combustion air is taken from the
	exterior of the garage. [NFPA 54: 9.1.10.3]
	
	<a href="http://ftp.resource.org/bsc.ca.gov/title24_part05_dice/title24_part05_page0081.pdf">California Plumbing Code Link</a>