Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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470.0000 GAS

Annotation 470.0001

470.0001 Gas in Storage. Gas that is extracted from the ground and then stored in a dry well is personal property. However, "cushion gas", i.e., gas not available for recapture from underground storage, may be classified as land. C 4/30/1979.