Does a pole barn require coverage? I know the NFIP guidelines define building as A structure with two or more outside rigid walls and a fully secured roof that is affixed to a permanent site. This pole barn has two walls and a roof; however there is no permanent foundation. It is "affixed" to the ground. So does a "permanent site" have to be a foundation?

No. However manufactured or mobile homes have to be affixed to a permanent "foundation" to be eligible for coverage.

Also, do your walls go to the ground? If they are more than a foot (I think that's right without looking) off of the ground, they don't count as rigid walls.