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Relocating a Steel Tank

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Situation:  For tax purposes, a client needs to determine if some existing
welded steel tanks (say 30 feet in diameter or larger by 32 feet high) has
any value other than scrap metal if they have to be removed from their
current location.

Is it at all practical to disassemble one of these tanks and reassemble it
elsewhere, especially considering labor costs, cleaning the tank, inspecting
the welds, etc. (The foundation wouldn't come in to play - both a relocated
and a new tank would require a new foundation).   I would think the cost of
relocating an existing tank would far exceed the cost of having a new one
installed.  Am I right?

David Finley, P.E.