Structures such as oil and gas storage tanks, grain storage bins, silos, fractionating towers, blast furnaces, basic oxygen furnaces, coke ovens, brick kilns, and coal tipples are not treated as buildings, but as section 1245 property. taxmap/pubs/p544-016.htm#en_us_publink100072563Facility for bulk storage of fungible commodities.(p29)This term includes oil or gas storage tanks and grain storage