On Tue, 01 Oct 2013 09:56:18 +0000, Alex Gunderson wrote:

The propane tanks are considered real property in some states (notably
California & NY), while, the exact same setup is personal property in
other states.

Here's a clear reference showing propane tanks to be considered
"improvements" to real property in the state of California.
http://www.boe.ca.gov/proptaxes/pdf/ip99038.pdf

To wit: "Propane tanks, unburied but which remain in place, are
listed in Rule 124 as an example of an *improvement*"