Tax Rules: Final: 5703-3
5703-3-01 - Property excepting oil,
gas and water production plants
(A) For the purpose of classifying property for taxation,
items of property devoted primarily to the general use of the
land or buildings thereon are to be considered as real
property and all other items of property including their
foundations and all things accessory thereto which are
devoted primarily to the business conducted on the premises
are to be considered as personal property.
(B) The following items are hereby classified as real
property for the purpose of taxation. This list is not
all-inclusive and items similar to those herein classified
are to be considered as real property if they meet the test
as set forth in the preceding paragraph.
(1) Land and improvements to land, including retaining walls,
piling, and mats for the general improvement of the site,
private roads, walks, paving, areaways, culverts, bridges,
viaducts, subways and tunnels, fencing, artificial lakes,
reservoirs, spray ponds, dykes, dams, ditches and canals,
drainage, storm and sanitary sewers, water lines for
drinking, sanitary and fire protection purposes.
(2) Buildings, structural and other improvements to
buildings, including their foundations, floors, partitions,
insulation, walls, roof, stairways, loading and unloading
platforms and canopies, systems for heating,
air-conditioning, ventilating, sanitation, fixed fire
protection, lighting, plumbing and drinking water, awnings
and shades, building elevators, building escalators and
(3) Generating equipment:
(a) Steam generating equipment primarily for furnishing heat
to buildings and steam power for generators described in
paragraph (3)(b), including all equipment and appurtenances
and service lines auxiliary thereto.
(b) Electric generating equipment primarily for furnishing
lights for buildings and yards, including all equipment and
appurtenances auxiliary thereto and including all electric
lighting circuits and equipment incidental thereto.
(4) Permanent standard gauge railroad trackage, bridges and
(5) Permanent crane trackage which is an integral structural
part of a building.
(6) Fixed river or lake wharves and docks.
(7) Stationary car dumpers, other than mechanical dumpers,
including track hoppers and bins.
(8) Silos used in farming.
(9) Walls forming storage yards.
(10) Mine shafts and entries.
Effective: 7-8-58 as TX-1-01
Rule promulgated under: 5703.14