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Utility and Pipeline Systems
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Utility and pipeline companies report their operating property to the Minnesota Department of Revenue each year for property tax purposes. They use several property type descriptions for this reporting. (For details, see Utility and Pipeline Property Types.)
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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:
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Transmission lines
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Distribution lines
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Machinery (transformers, lighting arresters, etc.)
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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
| Note: This is a basic example. For more-detailed information about electrical substations and equipment, see Electric Power Illustrated Glossary on the U.S. Labor Department website. |
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:
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
Courtesy of U.S. Transportation Department
Figure 3. Petroleum Pipeline Systems
Courtesy of U.S. Transportation Department
