In my NJ experience, no code official has ever required that for an air conditioning condenser. Regarding M1308.3, outdoor "mechanical systems" has always referred to package units. For NJ, read Chapter 14, Heating and Cooling Equipment. M1401.4 Exterior installations makes no mention of the 3" above the ground. M1403.2, under Heat Pump Equipment, states "the outdoor unit of a heat pump shall be raised at least 3" above the ground to permit free drainage of defrost water".