No equipment, material, or property is exempt from the payment of ad valorem tax by
reason of the payment of the gross production tax as herein provided except such equipment,
machinery, tools, material, or property as is actually necessary and being used at
the site of a producing well in the production of oil or gas; and it is expressly
declared that no ice plants, hospitals, office buildings, garages, residences, gasoline
extraction or absorption plants, water systems, fuel systems, roominghouses, and other
buildings, nor any equipment or material used in connection therewith is exempt from
ad valorem tax, nor are drilling rigs exempt. The real property is not exempt under this chapter except to the extent of the mineral
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