Code requirements vary from place to place, but most all codes address lightning. I think most of the requirements come from the NFPA code. The NY Fire Code only seems to be concerned with certain types of facilities, namely aircraft refueling (What? You mean I _can't_ refuel in a lightning storm?!) and lumberyards. I know that tall buildings in NYC are required to have lightning protection, but I don't know when the requirement kicks in.