103 KAR 8:090
Classification of property; public service corporations
Section 1. Classification of Public Service Company Property. The department prescribes the following classification of property to be used by public service corporations in reporting under KRS 136.120 et seq. This list is not intended to be complete and comprehends only those items of property whose proper classification has been subject to some confusion in the past.
Type of PropertyClassificationLeaseholdReal EstateOil & Gas WellsReal EstateTransmission Pipelines (Oil, Gas & Water)Real EstateConduitsReal EstateOil & Gas Gathering LinesTangible PersonalElectric Transmission LinesTangible PersonalElectric Distribution LinesTangible PersonalUnderground CablesTangible PersonalTelephone LinesTangible PersonalWire in Underground ConduitsTangible PersonalElectric Substations/ TransformersManufacturing MachineryMachinery & Equipment used in the Manufacture of GasManufacturing Machinery
Amendment history
(FN-2; 1 Ky.R. 1008; eff. 6-11-75; Am. 8 Ky.R. 68; eff. 9-2-81; 48 Ky.R. 465; 1584; eff. 3-1-2022.)
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In this chapter (5 sections)
- 8:090 · Classification of property; public service corporations
- 8:110 · Apportioned vehicles
- 8:130 · Ad valorem taxation of machinery actually engaged in the…
- 8:160 · Valuation of municipal solid waste landfill facilities
- 8:170 · Pollution control facilities exemption