I. Utility property definition
Public utility property as defined in 20 NYCRR 8185-1.1(199) means any property owned by persons or corporations and used for electric and gas production, transmission or distribution of water and other products, communications, including cable television, transportation and waste disposal. This generally would include properties in the 740 and 800 series property classes.
Utility properties are represented by six types of companies with each company having a potential of three types of property. Possible entries are displayed in the table below. For assessment purposes, utility owned property, except for special franchise property in Roll Section 5, can be identified according to the following table.
| Type of property | Electric, Gas | Water | Telephone | Telecommunications | Pipeline | Cable |
|---|---|---|---|---|---|---|
| Situs | x | x | x | x | x | x |
| Trans./ Lines | x | x | x | |||
| Outside Plant | x | x | x | x |
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