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A crossing, also known as an encroachment, can be a temporary or permanent structure across, on, along or under a facility or pipeline right-of-way. A crossing can also mean equipment or machinery crossing over the pipeline right-of-way or facility site. Examples of crossings: Installing or replacing fencing.
What is a Pipeline Easement? Generally, an easement is a legal interest that allows someone the right to use another's property for a certain purpose. A pipeline easement specifically gives the easement holder the right to build and maintain a pipeline on a landowner's property.
3079 TERMINATION OF EASEMENT BY ABANDONMENT You must find that (easement holder)'s conduct clearly indicates an intention to give up the use of the easement for the future as well as for the present. [Conduct, that is inconsistent with the continued use of the easement, indicates an intention to give it up].
Grants or sales of limited easements are usually not treated as taxable sales of property. Instead, amounts received from such transfers are subtracted from the basis of the property. Any amounts received in excess of basis are treated as taxable gain.
A pipeline right-of-way is a strip of land over and around natural gas pipelines where some of the property owner's legal rights have been granted to a pipeline operator.