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Are gas meters installed on gas distribution systems an improvement to real property?

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Are gas meters installed on gas distribution systems an improvement to real property?

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It depends. If the meters are installed in such a way that the system could not function if they were removed, they would be an improvement to real property. If the meters can be removed without interrupting the gas flow, the meter is not an integral part of the system and is not an improvement to real property.

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