where does the 200sf figure come from? all the codes i've seen are 144sf, and it appears that never retreat's area has 100sf on their books.
From the 2003, 2009 and 2012 editions of the
International Residential Code. (Yes, I checked. I have them in my office, it's my business to know what they say.)
Don't confuse the
building code requirement for when you need a building permit with exemptions from zoning setback requirements for small outbuildings. A small shed that doesn't require a building permit still has to meet zoning requirements (unless the jurisdiction exempts small structures.) In most jurisdictions, even if one person wears two or even three hats, there are three independent agencies involved:
Building inspector
Zoning enforcement officer
Tax assessor/Tax collector