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set in concrete. In addition, various components of the
trellising are changed or modified to accommodate the growth or
the feeding of the vines. This factor favors petitioners.
(b) Conversely, with the exception of risers, plastic tubing,
and drip emitters, the drip irrigation system is placed 2 feet
underground in rows or lines that follow the rows of vines. The
evidence in the record indicates that, with the exception of
manifolds, valves, and main lines going to each block, removal of
the pipes and tubes is not easily accomplished, and so, for all
practical purposes, they are permanently embedded in the ground.
This factor favors respondent.
(c) Obviously, petitioners’ well was designed and intended to
remain permanently in the ground. This factor favors respondent.
3. The third factor concerns whether there “Are * * *
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?” Whiteco Indus., Inc. v.
Commissioner, supra at 672.
(a) The trellising and drip irrigation systems are built
and/or installed with the intent that they service the grapevines
during their useful life. The evidence shows that grapevines are
expected to last approximately 25 years, but various factors can
affect the usefulness of a vine. A vine may become diseased,
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Last modified: November 10, 2007