@CECPAD wrote:
.....one of the other replies suggests that anything that isn't depreciated at 27.5 years would be Section 1245. Do you have any thoughts on that?
Yes, you clearly understand real property law (e.g., "attached", "fixtures", etc.) but @Critter-3 is most likely correct with respect to federal income taxation in terms of how you treated the property for the purposes of cost recovery (i.e., depreciation). For property that had been treated as personalty when placed in service, you probably have Section 1245 property for the purposes of reporting a sale.
