PERSONAL PROPERTY TAX COUNTY AUDITOR BULLETIN NO. 284
TO: ALL COUNTY AUDITORS
FROM: JAMES J. LAWRENCE, TAX
RE: CLASSIFICATION OF CANOPIES
BULLETIN NO. 284
The Board of Tax Appeals (BTA) recently considered the proper
classification of canopies constructed for service stations.
The BTA decided that service station canopies are business
fixtures and must be taxed as tangible personal property.
F. P. & E.
Inc. v. Tracy, Case No. 96-M-806 (March 18, 1999).
For purposes of this bulletin, "service station canopies"
include the canopies themselves, all electrical wiring for
the canopies, any appurtenances to the canopies, and any
concrete pads or islands used as foundations for the
canopies. All of these items primarily serve the business
conducted on the realty rather than the realty itself. Within
the terms of the F.
P. & E. decision, all such items qualify as
business fixtures under section 5701.03 (B) of the Revised
Pursuant to this decision, County Auditors should review the
classification of service station canopies in their county.
In those instances where such properties are classified as
real property, they should be reclassified as personal