Gas, electric, water companies—Mains and pipes, as personalty.

The personal property of gas, electric and water companies shall be listed and assessed in the town or city where the same is located. Gas and water mains and pipes laid in roads, streets or alleys, shall be held to be personal property.[ 1961 c 15 s 84.44.020. Prior: 1925 ex.s. c 130 s 18; RRS s 11122; prior: 1897 c 71 s 11; 1893 c 124 s 11; 1891 c 140 s 11; 1890 p 534 s 10.]