Works of Improvement
By Sam K. Abdulaziz, & Kenneth S. Grossbart, Abdulaziz, Grossbart & Rudman
Snider Lumber Products, Inc. and Sierra Pacific Industries (Snider and Sierra) owned a sawmill in Tuolumne County, which was retooled, and some of the work became unnecessary, including some lumber drying kilns. These huge kilns were bolted on an 80-foot concrete slab, constructed with steel frames, and aluminum walls with foam insulation. When the kilns were installed, they were deemed “improvements” on the land for property tax purposes.