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Electric poles are not real property
« on: November 14, 2019, 02:45:31 PM »
Board of Assessments vs. MERALCO
MERALCO was assessed real property tax on its electric poles.  The theory was that the same are real property being adhered to the soil. 

The SC said that the electric poles are not real property since they can be removed.  Such poles were not attached in fixed manner.

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