Certain tangible property used in the oil, gas and
water production industry shall be classified as real property or personal
property as follows:
General plant facilities
(Common to general oil, gas and water production
plants, separate units)
(A) Real
property
(1) Land and
improvements to land, including retaining walls, piling, and foundations for
the improvement of the site; private roads, walks, paving, areaways, culverts,
bridges, viaducts, subways and tunnels; fencing, artificial lakes, reservoirs,
spray ponds, dams, ditches, and canals; drainage, storm, plant waste, and
sanitary sewers.
(2) Buildings and improvements to buildings, including
foundations, floors, frames, permanent partitions, walls, roofs, stairways,
loading and unloading platforms, and canopies; built-in system for heating,
air-conditioning, ventilating, sanitation, fixed fire protection, lighting,
plumbing and drinking water; awnings and shades, built-in inter-communicating
system including private telephone, telegraph, and auto-call equipment,
building elevators, (freight and passenger) and escalators.
(3) Power plant machinery and equipment:
(a) Steam power
generating equipment including boilers, settings, breechings, and stacks; fuel
storage tanks and bunkers; fuel preparation and handling equipment; special
burners for coal, coke, oil or gas; ash handling equipment; fans, motors,
turbines, or engines, pumps, piping, valves, fittings and insulation;
condensing equipment, cooling towers, and spray pond equipment, air
compressors, receivers, etc., and all auxiliary equipment.
(b) Electric power generating equipment including engines,
turbines, generators, motors, exciters, pumps, condensers, coolers, fans,
instruments, and all auxiliary equipment; piping, valves, fittings, and
insulation; main switchboard complete; transformers, electric power circuits
complete with wires, cables, conduits, towers, poles, and incidental equipment
on primary side of sub-station switchboard.
(c) Electric power receiving equipment including main switchboard
complete, transformers, converters, electric power circuits, complete with
wires, cables, conduits, towers, poles, and incidental equipment on primary
side of sub-station switchboard.
(4) Main water pumping station equipment, including deep wells,
intakes, pumps, piping, valves, fittings, and insulation; storage tanks, fixed
fire protection systems, storage and pressure water tanks and pressure pumps,
piping, valves, fittings, and insulation; hydrants, and sprinkler
systems.
(5) Main service lines for steam, electric power circuits, water
or gas.
(6) Permanent trackage, bridges, trestles, and track scales;
water and coaling stations.
(7) Permanent trackage, and electric power lines for gantry
cranes, ore bridges and similar equipment.
(8) Wagon or truck platform scales.
(9) Fixed river or lake wharves.
(10) Gas holders.
The following items in paragraphs (A)(11) to
(A)(22) of this rule when installed and located on the premises or leased
premises of the owner and used in the recovery or production of water, will be
included in the value of the right to the mineral and are to be assessed as
real estate as provided in sections 5713.05 and 5713.06 of the Revised Code.
The following items in paragraphs (A)(11) to (A)(22) of this rule when
installed and located on the premises or leased premises of the owner and used
in the recovery or production of oil or gas, shall not be included in the
valuation of the right to the minerals pursuant to sections 5709.112 and
5715.01 of the Revised Code. The values as determined by section 5713.051 of
the Revised Code shall be the true value in money of oil reserves and gas
reserves constituting real property on the first day of January of each tax
year. Items in paragraphs (A)(11) to (A)(22) of this rule are to be classified
and assessed as personal property if they are not installed on the leased
premises or premises of the owner or if said items are used for the
transmission, transportation or distribution of oil, gas or water.
(11) All equipment, supplying power to pumps and pumping jacks,
including motors, or engines, gas, gasoline, or diesel; driving pulley for belt
to "Bull Wheel"; connector rods and supports.
(12) All casings.
(13) Foot valves and rods for operation of valves.
(14) Sucker rods.
(15) Derricks.
(16) All piping, valves and fittings and supports.
(17) Receiving and storage tanks.
(18) Compressors and engines (gas and air) piping, receivers,
etc.
(19) Main distributing switchboard.
(20) Power wiring from switchboard to equipment.
(21) Gas scrubbers.
(22) Cooling water storage tanks.
(B) Personal property
General
(1) Well drilling
equipment.
(2) Tool pullers.
(3) All machine shop equipment for repair of equipment and care
of tools.
(4) All portable tools, including swabbing and clean out
equipment, as well as all hand tools.
(5) Office furniture and fixtures.
(6) Equipment for preparation of sites, road building, grading,
etc.
Compressor stations
(Used in transmission, transportation or
distribution)
(7) Compressors and engines (gas and air), piping, receivers,
etc.
(8) Main distributing switchboard.
(9) Power wiring from switchboard to equipment.
(10) Reforming gas plant.
(11) Gas cooling towers, pumps and piping and
supports.
(12) Main steam piping used in production.
(13) Gas scrubbers.
(14) Water pumps and piping and supports from compressors to spray
pond.
(15) Spray pond pumps, piping and supports, spray
heads.
(16) Machine shop equipment for maintenance and
repair.
(17) Absorbers and dehydrators; contractors.
(18) Calorimeters.
(19) Welding shop and equipment.
(20) Yard flood lighting.
(21) Portable fire protection equipment.
(22) Hoists and cranes.
(23) Lubricating oil equipment, including storage tanks, pumps,
piping, filters, dewatering equipment, settling tanks, etc.; fuel measuring
equipment, meters, pressure regulators, etc.
(24) Lockers.
(25) Control room, meters, gauges and piping.
(26) Portable tools, (welders, air compressors and small
tools).
(27) Cooling water storage tanks.
(28) All other engines, machinery, tools and implements of every
kind, including foundations, used or designed to be used in processing, or
incidental thereto, with their installation costs, including all equipment
ancillary or auxiliary to any of the personalty above listed.
Freight, cartage and installation costs,
including foundations and incidental materials, labor, etc., incurred in
erecting any above equipment are to be included as a part of the cost of this
equipment.