Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 755.0084

755.0084 Pipeline System. The California Supreme Court, in General Pipe Line Co. v. State Board of Equalization (1936) 5 Cal.2d 253, held that it was the Board's duty under the California Constitution to assess all inter-county pipe lines and defined a pipe line to include not only the pipe, but the pumps, boilers, engines, and other appurtenances necessary to the pipe line's proper functioning as such. Breakout tanks are tanks used to relieve surges and to receive and store product for re-injection and continued transportation by pipe lines. The Board has assessment jurisdiction over breakout tanks as such tanks are parts of pipe lines and are essential and necessary to the use and operation of the pipe lines. C 10/4/2001.