On Fri, 27 Sep 2013 16:26:44 -0500, CRNG wrote:

Is a large outside steel tank connected by underground pipe to a heating
unit (which is certainly real property) also real property? I would say
yes; but that's what they have juries for: to decide such things.

The interesting thing is that I've concluded propane tanks are actually
like no other property attached to the residence. None of the examples
are even remotely similar, is what I've been concluding.

Looks like I'm not the only one to conclude that.

Look at this tax-related PDF I found trying to figure out whether
an LPG tank is real or personal property in the state of California.

PROPERTY TAX RULE 153 LIQUEFIED PETROLEUM GAS TANKS
http://www.boe.ca.gov/proptaxes/pdf/ip99051.pdf

Here's what it says inside (and I heartily agree):

"Contrary to the CAA's assertion, there is ample justification for treating
propane tanks differently, to-wit, that no other type of personal or real
property is similar. The CAA itself provides good examples of just how
unique propane tanks are."

They go on a bit later, saying:
"Propane tanks are unique in that they are often located on a lessee's
property, but cannot be used or "consumed" by the lessee."

Note: They do state there are 300,000 LPG tanks in use in California, essentially
all of which are not owned by the homeowner.