Ohio Administrative Code|Rule 5703-3-02 | Oil, gas and water production plants.

                                                
 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.