I did a split level this morning that was built in the mid 70's. Garage was under the bedrooms and was the main location for the oil tank. The house has since seen an addition, garage was made into living area, new garage added on next to where the old garage was and a new master bedroom added to the top of the new garage. They added a new oil tank to feed the furnace for the new MB and placed it in the new garage. The old oil tank is still in use however, it is boxed in and is behind some folding doors like you would see on a closet. I'm going to go through the Ohio code book now but thought I would drop a note here to see what other thoughts were. Tanks! *EDIT* It must bear a label of an approved agency (good housekeeping?), hold no more than 660 gallons, supported on rigid supports that are non-combustible, be of the correct size so that the tank can be removed as a whole from the dwelling and needs to be at least 5' from any fire or flame yada yada. I would have thought more.... oh well, ok by me!