Index: /trunk/src/org/openstreetmap/josm/data/validation/tests/PowerLines.java
===================================================================
--- /trunk/src/org/openstreetmap/josm/data/validation/tests/PowerLines.java	(revision 6902)
+++ /trunk/src/org/openstreetmap/josm/data/validation/tests/PowerLines.java	(revision 6903)
@@ -61,5 +61,5 @@
     public void visit(Way w) {
         if (w.isUsable()) {
-            if (isPowerLine(w)) {
+            if (isPowerLine(w) && !w.hasTag("location", "underground")) {
                 String fixValue = null;
                 boolean erroneous = false;