Illustrated cross-section of a retaining wall: the height counted for permits runs from the bottom of the buried footing to the top of the wall, taller than the part visible above the lawn, with a surcharge load above the retained soil
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Do You Need a Permit for a Retaining Wall in the Bay Area? Height, Engineering and Surcharge Rules

How California’s 4-foot retaining-wall exemption is really measured, what counts as a surcharge, how Walnut Creek, Dublin and Concord differ, when an engineer is needed, and a pre-build checklist.