Personal Property Online Declaration User Guide
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Code 22 - Cables, conduits, pipes, poles, towers, etc.

 
Examples: Cables, conduits, pipes, poles, towers, underground mains, wires, etc., of all private and public utility companies including but not limited to electric, gas, telephone companies, water and water power companies.  Include items annexed to the ground (e.g., hydraulic car lifts, gasoline holding tanks, pumps, truck scales, etc.), as well as property used for the purpose of creating or furnishing a supply of water (e.g., pumping stations).
 
 
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