The main objective of the article is to verify the thesis according to which remotely controlled switches placed on medium voltage (MV) overhead lines are a component of the power grid, and thus their values should be included in the tax base for structures related to running a business. The problem of taxing this type of installation (equipment) results from the legal definition of the term "structure" regulated in Art. 1a paragraph 1 point 2 of the Act on Local Taxes and Fees, which in its content refers to the provisions of the construction law.

The main aim of this article is an attempt to identify and organize the categories of technical devices subject to real estate tax. It is a complex and interdisciplinary subject. This is due to the fact that the provisions of the tax law refer to the regulations of the construction law when defining the term "building". As a result, many doubts arise with the classification of given things as potential objects of taxation. In order to solve numerous problems arising at the stage of applying the provisions of the Act on Local Taxes and Fees, it seems necessary to amend this part of the tax law.