Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 13 - Pipelines
Section V-1307 - Pipeline Transportation Tables
Current through Register Vol. 50, No. 3, March 20, 2024
A. Current Costs for Other Pipelines (Onshore)
|
Table 1307.A Current Costs for Other Pipelines (Onshore) |
||
|
Diameter (inches) |
Cost per Mile |
15% of Cost per Mile |
|
2 |
$ 258,780 |
$ 38,820 |
|
4 |
305,690 |
45,850 |
|
6 |
361,110 |
54,170 |
|
8 |
426,570 |
63,990 |
|
10 |
503,900 |
75,590 |
|
12 |
595,250 |
89,290 |
|
14 |
703,160 |
105,470 |
|
16 |
830,630 |
124,590 |
|
18 |
981,210 |
147,180 |
|
20 |
1,159,080 |
173,860 |
|
22 |
1,369,200 |
205,380 |
|
24 |
1,617,410 |
242,610 |
|
26 |
1,910,620 |
286,590 |
|
28 |
2,256,980 |
338,550 |
|
30 |
2,666,130 |
399,920 |
|
32 |
3,149,450 |
472,420 |
|
34 |
3,720,380 |
558,060 |
|
36 |
4,394,820 |
659,220 |
|
38 |
5,191,520 |
778,730 |
|
40 |
6,132,650 |
919,900 |
|
42 |
7,244,390 |
1,086,660 |
|
44 |
8,472,080 |
1,270,810 |
|
46 |
9,755,190 |
1,463,280 |
|
48 |
11,344,510 |
1,701,680 |
NOTE: Excludes river and canal crossings. For river and canal crossings, apply a factor of 2.0 to Cost Per Mile figures in table above.
B. Current Costs for Other Pipelines (Offshore)
|
Table 1307.B Current Costs for Other Pipelines (Offshore) |
||
|
Diameter (inches) |
Cost per Mile |
15% of Cost per Mile |
|
2 |
$ 1,509,150 |
$ 226,370 |
|
4 |
1,515,160 |
227,270 |
|
6 |
1,530,430 |
229,560 |
|
8 |
1,553,920 |
233,090 |
|
10 |
1,583,120 |
237,470 |
|
12 |
1,626,050 |
243,910 |
|
14 |
1,674,550 |
251,180 |
|
16 |
1,736,560 |
260,480 |
|
18 |
1,812,080 |
271,810 |
|
20 |
1,901,130 |
285,170 |
|
22 |
2,003,690 |
300,550 |
|
24 |
2,119,770 |
317,970 |
|
26 |
2,249,360 |
337,400 |
|
28 |
2,392,480 |
358,870 |
|
30 |
2,549,100 |
382,370 |
|
32 |
2,719,250 |
407,890 |
|
34 |
2,902,910 |
435,440 |
|
36 |
3,100,090 |
465,010 |
|
38 |
3,310,790 |
496,620 |
|
40 |
3,535,000 |
530,250 |
|
42 |
3,772,730 |
565,910 |
|
44 |
4,023,970 |
603,600 |
|
46 |
4,288,730 |
643,310 |
|
48 |
4,567,010 |
685,050 |
C. Pipeline Transportation Allowance for Physical Deterioration (Depreciation)
|
Table 1307.C Pipeline Transportation Allowance for Physical Deterioration (Depreciation) |
|
|
Actual Age (Yrs) |
26.5 Year Life Percent Good |
|
1 |
98 |
|
2 |
96 |
|
3 |
94 |
|
4 |
91 |
|
5 |
88 |
|
6 |
86 |
|
7 |
83 |
|
8 |
80 |
|
9 |
77 |
|
10 |
73 |
|
11 |
70 |
|
12 |
67 |
|
13 |
63 |
|
14 |
60 |
|
15 |
56 |
|
16 |
52 |
|
17 |
48 |
|
18 |
44 |
|
19 |
39 |
|
20 |
35 |
|
21 |
33 |
|
22 |
30 |
|
23 |
28 |
|
24 |
26 |
|
25 |
25 |
|
26 |
23 |
|
27 and older |
20 * |
* Reflects residual or floor rate.
NOTE: See §1305.G (page PL-3) for method of recognizing economic obsolescence.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2323.
