Personal property, business equipment is primarily:
– agricultural implements and equipment,
– mining machinery, fixtures, equipment, tools and supplies,
– oil and gas production machinery, fixtures, equipment, including pumping units, oil field storage
tanks, water storage tanks, water disposal injection pumps, gas compressor and dehydrator units,
communication towers, gas metering shacks, treaters, gas separators, water flood units, gas
boosters, and similar equipment that is skidable, portable, or movable, tools,
– manufacturing machinery, fixtures, equipment, tools,
– goods and equipment that are intended for rent or lease, except goods and equipment that are
specifically included and taxed in another class,
– special mobile equipment,
– furniture, fixtures, and equipment, used in commercial establishments,
– x-ray and medical and dental equipment,
– citizens’ band radios and mobile telephones,
– radio and television broadcasting and transmitting equipment,
– cable television systems,
– coal and ore haulers,
– theater projectors and sound equipment,
– all other property that is not included in any other class in this part, except that property that is
subject to a fee in lieu of a property tax.
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