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requirements so that the lab halves could be moved without
collapsing. We concluded that the labs were not constructed to
remain permanently in place. Id. Fox Photo, Inc. is
distinguishable from the present case, however, because CITGO’s
tanks have no internal superstructure. We cannot agree that, by
constructing the tanks without the otherwise structurally
unnecessary internal bracing, particularly when the bracing is
not needed to relocate tanks pursuant to API Standard 653,
petitioner constructed the tanks to remain permanently in place.
When CITGO designs and constructs its tanks, CITGO does so
in compliance with API Standard 650. Pursuant to API Standard
653, tanks constructed according to API standards can be
dismantled and then reconstructed at a new site. In addition, as
Mr. Watson testified, tanks built to API Standards also can be
lifted and moved using the Watson Air Bag technology. Clearly,
such tanks are not designed or constructed to remain permanently
in one place. This factor favors petitioner.
C. Are There Circumstances Which Tend To Show the Expected or
Intended Length of Affixation, i.e., Are There Circumstances
Which Show That the Property May or Will Have To Be Moved?
Petitioner concedes that, when CITGO places new tanks in
service, CITGO does not intend to move the tanks immediately.
However, petitioner contends that it is foreseeable that CITGO
may have to move the tanks for maintenance, environmental
remediation, or various business or economic reasons. First,
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