With no explanation, chose the best option from "A", "B", "C" or "D". F.2d 504, 508 (8th Cir.1983). Simply stated, a house with a source of energy for heat and air conditioning is worth more than one without such a source. A gas line, although it serves as a conduit, also is a valuable improvement. The availability of another form of energy, as valuable as it may be, does not prevent a gas line from being an improvement. As this Court has recognized, the Legislature intended that N.J.S.A. 2A:14-1.1 should apply “to all who can, by a sensible reading of the words of the act, be brought within its ambit.” Rosenberg, supra, 61 N.J. at 198, 293 A.2d 662. As a permanent improvement to a home, a gas line constitutes an improvement within the meaning of the statute. Our analysis comports with that of other jurisdictions. See Van Den Hul, supra, 716 F.2d at 508 (<HOLDING>); Delgadillo v. City of Socorro, 104 N.M. 476,

A: holding that forfeiture of real property may be adjudicated before the seizure occurs because real property cannot abscond
B: holding that a tax appeal on real property is a lien on the real estate and not a personal obligation of the landowner
C: holding that utility line improves real property
D: recognizing that water rights constitute a real property interest
C.