In the past i always did put the heading above the list and it looks like most people do it that way:
<h2>List</h2>
<ul>
<li>car</li>
<li>cat</li>
<li>dog</li>
</ul>
I thought about if
<ul>
<h2>List</h2>
<li>car</li>
<li>cat</li>
<li>dog</li>
</ul>
would be the right way.
And stumbled over the lh tag the first time.
Never saw it before in a book or article and wonder.
If there is this tag, why it is not much in use?
<ul>
<lh><h2>List</h2></lh>
<li>car</li>
<li>cat</li>
<li>dog</li>
</ul>
Sure you can wrap a section around the list in html5, but that is extra markup.