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CABARRUS COUNTY 2012 APPRAISAL MANUAL ROAD CLASSIFICATIONS: Nonexistent .......................... Private Drive ........................ Dirt Rural Dirt ....................... Suburban Dirt ................ Urban Dirt ...................... Paved Rural Paved ................... Suburban Paved............ Urban Paved ................. Rural Gravel ......................... Rural Dirt Road Private Dirt Roads ................ Paved with water ................. Public or Community Paved with water & sewer... Interstate .............................. PUBLIC IMPROVEMENT CLASSIFICATIONS NX Electric ..............................E PD Water . ..............................W Sewer . ..............................S RD SD UD RP SP UP RG Curb Sidewalk Storm Drainage C Gas G K D RT PW PS .IS Qualified, recent sales data should be posted to the property ownership maps. This data should include whether the sale was vacant or improved, the month and the year of the sale, the amount of the sale and the units and unit price of the sale if it was a vacant sale as follows: V -6/93 or 250,000 (50,000 Ac) 1 -5/93 24,500 The maps are then taken into the field by the land appraiser to field check, study and analyze the sales and their characteristics. The appraiser can then use the sales to compare to other parcels with similar characteristics in the immediate area. Notes should be placed on vacant parcels to indicate the condition of the land if fill is required as follows: LAND CONDITION NOTATION CONDITION FACTOR Vacant no fill required VOK 100 Vacant minimum fill VF 75 -95 Vacant major fill VJF 50 -75 Vacant not usable VNU 30 -50 The appraiser should also note the characteristics of the area appraised for similarities which may be encountered in other areas which have insufficient sales. The appropriate unit values and depth table can then be posted to the property ownership map using the same format for each type of property; however, the depth table on Card 01 cc 52 will only function when the unit type in Card 02 cc 49 -50 is LT or FF. Generally residential property is valued by front foot, (FF), or lot (LT), acreage (AC), units, (UT); commercial property by front foot, (FF), or square foot, (SF), acreage, (AC), unit (UT); industrial property by square foot (SF), or acreage, (AC), units, (UT); and agricultural property by acreage, (AC). (Some tracts may require two or more different land units.) Cabarrus County — 2012 Revaluation LAND APPRAISAL PROCEDURES 4- 3 Attac1W9nn1imber 6 G -3 Page 296