it was my friends mistake - the city code was clear but he was not aware of it. He owns a lot of buildings, so he self insures and has done so for 20+ years. This particular building they were making into a new business headquarters, so it was disconnected just -slightly- too long.
There was nothing wrong with the electrical. He was forced to make the 40 year old building ADA compliant, with handicap bathrooms, parking, etc. and a whole other list of requirements that did not apply when the building was built.
So take it as a lesson, not a complaint about code. Also, never shut off utilities if you can help it :)