Utility and Pipeline Systems

Electric Utilities may own and report several types of operating property to the department. For example, Figure 1 (below), shows a typical substation that includes:

• Transmission lines
• Distribution lines
• Machinery (transformers, lighting arresters, etc.)
• Structures (control house, etc.)

The owner of this substation would report each property type separately - rather than listing only the substation - because each type may be taxed differently. 

Figure 1. Typical Electrical Substation

Pipeline companies may own and report a wide range of operating property to the department. For example, Figures 2 and 3 (below) show typical natural gas and petroleum pipeline systems. In addition to pipelines, these systems may include: 

• Production and storage facilities
• Refineries and processing plants
• Pump or compressor stations
• Distribution terminals

The owners of these systems and facilities need to report pipelines, structures, and machinery separately - rather than listing only pipeline property, for example - because each property type may be taxed differently.

Figure 2. Natural Gas Pipeline Systems

Figure 3. Petroleum Pipeline Systems