Ge water heater wont light, no gas after basement flooded

time to replace. The flame arrestor is most likely dirty.

If it's a newer dryer the lighting unit should work automatically. i have never had a dryer that had a pilot since the 1960s I would start the dryer up and see if it runs and heats up. There should be no gas if it does not light up.

Replace water heater.
It is unsafe to put back into service.
Call insurance company.
New heater at Lowes for $385
http://waterheatertimer.org/Flooded-water-heater.html
http://waterheatertimer.org/How-to-install-gas-water-heater.html

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This could be a tough one without being able to examine it. First, have you precisely followed the relighting instructions printed on the heater (turn the knob to "pilot," hold down the button, etc.)? One other thought: the gas pressure to the pilot flame is very low - if some water got into its little supply pipe it could keep gas from getting to the pilot burner device. You would have to disconnect the pilot tube from the gas controller valve and blow it clear, then try again. Dealing with this type of gas problem can create dangerous conditions if not done properly. If water got into the gas controller valve (the one with the knobs and buttons) it will have to be replaced. If unsure, consult a plumber.

TURN OFF ELECTRICITY before touching gas or electric water heater this is or was flooded.

Replace flooded gas or electric water heater.
Warranty is void, all manufacturers say replace water heater, and even if parts are replaced, there is no guarantee that unit will work again.
Resources:
http://waterheatertimer.org/Flooded-water-heater.html
http://waterheatertimer.org/How-to-install-gas-water-heater.html

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Manufacturers recommend replacing flooded water heater
http://waterheatertimer.org/pdf/Flooded-water-heater.pdf

Parts can be replaced and sometimes cleaned.
http://waterheatertimer.org/How-to-install-gas-water-heater.html#clean
http://waterheatertimer.org/How-to-install-gas-water-heater.html

1) Call service technician.

2) If water heater flooded, contact insurance company for possible replacement coverage.

3) Manufacturer's suggest replacement of any flooded water heater.

4) Be very careful around wet or previously wet water heater.
Insulation inside tank will stay wet. Household electricity is grounded to water pipes that are connected to gas or electric water heater. Touching wet water heater can be fatal.

5) Read label on side of tank for product identification.
Read manual for possible part replacement.
http://www.rheem.com/product.aspx?id=772AB3A7-6282-4A0B-8657-21977DFB57E3
http://globalimageserver.com/fetchDocument.aspx?id=4e20f58c-94ce-4ac5-8971-9337178fb90f
http://waterheatertimer.org/How-to-install-gas-water-heater.html
http://waterheatertimer.org/Water-heater-manufacturers.html

Id try raising the chimney until you can get the smoke from a piece of paper to get sucked up under the draft hood. I believe theres a different problem then a cold pipe.raising the chim.might not be the answer.

Call your gas company and have them check out the unit.

Was the gas valve under water? If so it must be replaced. If not, and you're sure you are holding in the button for at least 30 seconds after the pilot is lit, the pilot will need to be removed disassembled and cleaned. Also, the thermocouple may or may not be bad, replace it anyway (for the cost @ Lowes etc just not worth it).