Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 755.0083

755.0083 Pipeline Property. The Board assesses only those non-public, utility-owned properties that constitute a part of a pipeline, exclusive of associated land and rights-of-way. However, when the pipeline is owned by a regulated utility using it in the transmission or sale of gas, then the land, rights-of-way, and all other property owned or used by the public utility would be state assessed. C 6/24/1993; C 9/15/1994.