In In re Appeal of Sheetz, 657 A.2d 1011 (Pa. Cmwlth. 1995), a real estate assessment case, this Court considered the question of whether chattel property that becomes affixed to real estate should be considered in calculating the property's real property assessment. In Sheetz, the Court identified three classes of chattels and whether they constitute personalty or realty. In the first class of chattels are furniture and similar items, and they are always personalty. In the second class of chattels are items annexed to the building or land to the extent that they cannot be removed without causing injury to the real property, such as roof shingles, and they are always realty. In the third class of chattels are items that are affixed but can be removed without injury to the chattel or to the real property. Items in the third class of chattels may be either realty or personalty, depending upon the circumstances. At issue in Sheetz was whether the canopies placed over the gasoline pumps at a Sheetz service station became part of the real estate for purposes of assessing the value of the property. The Court concluded that the canopies were items falling into the third class of chattels, i.e., either personalty or realty. We concluded that the canopies were realty, using the following three-part test: (1) the canopies were affixed to the land; (2) the canopies were essential to the use of the property as a gas station; (3) the canopies were intended to be permanent.