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I realize that things are different all over. In my area, a structure that is not on a permanent foundation, does not require a zoning permit and is not subject to setback regulations. A structure not used as a dwelling and not normally occupied that is less than 1000 square feet does not require a building permit. The assessor that comes around will look at a previous description that might show a shed on the property that still exists. If the previous shed was classed as non-permanent, it may not even be on the assessment. I wouldn't worry about it. It's a repair to a previously existing structure. :wink:
