Retirement Unit Account 353 Land and Land Rights

Section 650 Section 650.353  Retirement Unit Account 353 Land and Land Rights a)         Any land or land rights used in connection with sewage collection, pumping, treatment and disposal and general plant operation. b)         List Appraisals prior to closing title Bulkheads buried, not requiring maintenance or replacement Condemnation proceedings, including court and counsel costs Consents and abutting damages, payment for Conveyancers' and notaries' fees Cost, first, or acquisition including mortgages and other liens assumed (but not subsequent interest thereon) Cost of dealing with distributees or legatees residing outside of the state or county, such as recording power of attorney, recording will or exemplification of will, recording satisfaction of state tax Cost of fill to extend bulkhead line over land under water, where riparian rights are held, which is not occasioned by the erection of a structure Documentary stamps Fees, commissions, and salaries to brokers, agents and others in connection with the acquisition of the land or land rights Fees and expenses incurred in the acquisition of rights and grants Filing satisfaction of mortgage Labor and expenses in connection with security rights of way, where performed by company employees and company agents Leases, cost of voiding upon purchase to secure possession of land Photographs of property at acquisition Removing, relocating or reconstructing property of others, such as buildings, highways, railroads, bridges, cemeteries, churches, telephone and power lines, etc., in order to acquire possession Retaining walls unless identified with structures Sidewalks and curbs constructed by the utility on public property Special assessments levied by public authorities for public improvements on the basis of benefits for new roads, new bridges, new sewers, new curbing, new pavements and other public improvements, but not taxes levied to provide for the maintenance of such improvements Surveys in connection with the acquisition, but not amounts paid for topographical surveys and maps where such costs are attributable to structures or plant equipment erected or to be erected or installed on such land Taxes assumed, accrued to date of transfer of title Title, examining, clearing, insuring and registering in connection with the acquisition and defending against claims relating to the period prior to the acquisition