I am moving an exterior a/c compressor to a new location and have to move the breaker box too. It is currently at 48", is that a code requirement or can I locate it lower to 36".

Thank you

The only code for a switch height is maximum 6.5 feet to the switch handle above finish floor/grade. There is no code to as to the minimum height.

But here is where common sense is used. If you are in a snow area, for example, then don't put the switch too low, otherwise 3 feet above grade is fine.