ROPERTY TYPE CLASSIFICATION CODES NON ARM S …
Underground (Underground tanks of service stations would be real estate, however, above ground tanks that rest on concrete saddles or steel frames that can be separated without damage are personal property.) 311..... Bottled Gas and Propane Gas Tanks 312..... Grain and Feed Elevators 313..... Lumber Yards 314..... Trucking Terminals 315.....
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