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CABARRUS COUNTY APPRAISAL MANUAL <br />Overhead conveyor system <br />Wiring - power wiring for machinery & equipment <br />Package and labeling equipment <br />Paging systems <br />Paint spray booths <br />Partitions — moveable <br />Piping systems <br />Playground equipment <br />Pneumatic tube systems <br />"Note: Malls, Shopping Centers and other income producing <br />Portable Buildings <br />properties that are leased as white boxes are priced on the real <br />Power generator systems (auxiliary, emergency) <br />property card as minimal interior finish. In the case of an enclosed <br />Power transformers - equipment <br />mall such as Concord Mills Mall or Carolina Mall the interior <br />Public address systems (intercom, music) <br />finish on the property record card reflects the finish of the common <br />Refrigerators <br />area as the base rate is derived by calculating the stores as white <br />Refrigeration systems - compressors, etc) <br />boxes (concrete floors, drywall, no ceiling, heat /ac, and some <br />Repairs - equipment (Capitalized) <br />electrical. All leasehold improvements to the real property <br />Restaurant furniture (Incl. attached to floor) <br />are to be listed on the business listing form by year of acquisition <br />Restaurant / kitchen - equipment vent hoods <br />at 100% of the cost by the lessee as personal property or leasehold <br />Returnable containers <br />improvements to real property, and will be taxed on the personal <br />Room dividers /partitions - moveable <br />property listing. These include fixtures, attached to real property and <br />Room's self- contained or special purpose <br />white box real property improvements that are generally acquired or <br />Safes wall or self- standing <br />installed by the tenant, and may be financed through allowances from <br />Sales /use tax <br />the Lessor. <br />Satellite dishes (all wiring & installation) <br />Scales <br />Security systems <br />Service station equipment - pumps, tanks <br />Shelving <br />Signs - all types including attached to building <br />Sinks — Specialty /Restaurant <br />Software - capitalized <br />Sound systems & projection equipment <br />Spare parts - list as supplies <br />Speakers - built -in or freestanding <br />Spray booths <br />Sprinkler system - attached to product storage <br />Supplies (office & other) <br />Tanks (all above and below ground)(except <br />elevated water and petroleum farms) <br />Telephone systems & wiring <br />Theater screens - indoor <br />Theater seats <br />Tooling, dies, molds <br />Towers - microwave, equipment, wiring <br />Towers - TV, radio, CATV, two -way radio <br />Transportation cost <br />Upgrades to equipment <br />Vacuum system, process <br />Vault Units <br />Vault doors, inner gates, vents & equipment <br />Vending machines <br />Vent fans <br />Ventilation systems - needed for manufacture <br />Video tapes / movies / reel movies <br />Walls - partitions, moveable <br />Water coolers <br />Water lines - for process above or below ground <br />Water tanks & system — not listed as real estate <br />Whirlpool / Jacuzzi / hot tubs <br />Cabarrus County — 2012 Revaluation <br />COUNTY SPECIFICATIONS 1l ttq ;hment number 14 <br />08/09/11 <br />G -3 Page 495 <br />