attached to land or connected with water, gas, electric
or sewage facilities;
(iii) buildings permanently attached to land or
connected with water, gas, electric or sewage facilities;
(iv) lands, lots of ground and ground rents, trailer
parks and parking lots;
(v) mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt
houses, breweries, tan yards, fisheries, ferries and
wharves;
(vi) all office buildings;
(vii) that portion of a steel, lead, aluminum or
like melting and continuous casting structure which
encloses or provides shelter or protection from the
elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill,
mine, manufactory or industrial process; and
(viii) telecommunication towers that have become
affixed to land.
(1.1) Rights held pursuant to a lease or other agreement
subject to the act of July 20, 1979 (P.L.183, No.60), known
as the Oil and Gas Lease Act, to extract, remove or recover
gas, including natural gas, or oil shall be subject to
taxation as real estate for all county, city, borough, town,
township and school district purposes. The rights shall be
assessed and taxed separately from the surface property
assessment, in the name of the holder of such rights, and
valued in accordance with section 8842(d) (relating to
valuation of property). The following apply:
(i) For the first tax year after the effective date
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