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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />E. Topography: URBAN ACREAGE Land Model 08 <br />Land considered usable but suffering from rough topography may need further adjustment in order to achieve <br />market value. Rough topography increases the development and building cost required to gain the optimum use <br />from a parcel of land. The usable land on each parcel must be looked at as a whole and adjustments applied as <br />indicated by comparable sales. <br />Percolation Rejections When Sewer Is Not Available <br />Sec Land Model 04 adjustments located in this Chapter. <br />Wetlands Definitions <br />Generally, wetlands are lands where saturation with water is the dominant factor determining the nature of soil <br />development and the types of plant and animal communities living in the soil and on its surface (Cowardin, <br />December 1979). Wetlands vary widely because of regional and local differences in soils, topography, climate, <br />hydrology, water chemistry, vegetation, and other factors, including human disturbance. Indeed, wetlands are <br />found from the tundra to the tropics and on every continent except Antarctica. <br />For regulatory purposes under the Clean Water Act, the term wetlands means "those areas that are inundated or <br />saturated by surface or ground water at a frequency and duration sufficient to support, and that under normal <br />circumstances do support, a prevalence of vegetation typically adapted for life in saturated soil conditions. <br />Wetlands generally include swamps, marshes, bogs and similar areas." <br />[taken from the EPA Regulations listed at 40 CFR 230.3(t) <br />F. Shape: <br />The utility of a specific parcel may be affected by its shape. The appraiser determines what is unusable and to <br />what extent it affects the value of the subject parcel. <br />G. Right of Ways: <br />Land falling within a state road right -of -way or surface assessment is to be coded 9400. These right- of -ways add <br />no value to the property and, therefore, receive a zero unit price. <br />Surface easements governing power and petroleum right -of ways may have varying affects on each parcel. The <br />extent of their liability is based mainly on their location within the parcel. Therefore, these easements are priced <br />according to the base price and conditioned back at the discretion of the appraiser. <br />Cabarrus County — 2012 Revaluation LAND APPRAISAL PROCEDURES 4- 34 <br />AttaclW9nn1imber 6 <br />G -3 Page 327 <br />