Leo and Evelyn Trentadue - Page 10

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          are removed, however, the soil of a vineyard is ripped and the              
          drip irrigation system, with the exception of some of the drip              
          hoses and sprinklers, is destroyed, rendering the components                
          unusable.  “Ripping” is a process by which the hardpan (crusted             
          surface of the ground) is opened and broken by means of dragging            
          a large knifelike device through the ground.  Normally, ripping             
          takes place when vines are being removed for the planting of new            
          vines.  Drip irrigation systems are not designed or constructed             
          to be permanent and may be removed from the ground.  The removal,           
          however, results in all piping, with the exception of the main              
          lines that carry the water supply to the block, manifolds,                  
          valves, and possibly some drip tubing, being rendered unusable.             
               The local California county’s (Sonoma) taxing authority                
          treats the drip irrigation systems as property used in vineyard             
          development and not as land improvement.                                    
          The Well                                                                    
               Water used by petitioners for all uses on their farm                   
          property is supplied by a well.  In May 1998, petitioners began             
          the process of replacing their old well with a new one.  A well             
          permit was approved November 25, 1998, and construction of a new            
          well began on January 18 and was completed on February 5, 1999.             
          The boring of the new well was 17 inches in diameter and drilled            
          to a depth of 156 feet.  A 12-inch PVC casing was inserted in the           
          well and set by means of fine sand poured into the boring around            

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Last modified: November 10, 2007