Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
755.0000 STATE-ASSESSED PROPERTY
755.0081 Pipeline Property. The property of a pipeline company used to transport gas is to be State assessed only if the company operates as a public utility. Property owned by a subsidiary of a state assessee is not assessed by the State unless the subsidiary is itself a public utility. C 9/23/1992; C 8/26/1993.