I concur with GT-EGR: International code requires that the equipment be "capable" of conditioning the space to 68 deg. on a design day. You get to decide what the design day is, and also what your expected heat gain in the space is. All you are required to do is provide equipment capable of doing this work. Recommend sizing this equipment aggressively for the space, since if it's a boiler building with no occupants, comfort will not be a primary concern.
Since it's an unoccupied building, you can then set the set point of the heating equipment to 50 degrees, or whatever the client would like. I read on here >32 degrees, but do not assume you can use heating equipment that only maintains a 32 degree space temperature. All code jurisdictions (that I know of in America) require that a space temperature of >40 degrees be provided on all given days to ensure pipes won't freeze. This is common in California with fire protection piping. Many places in California do not have design heating days that dip under 40, and as such do not require heat tracing on the piping.