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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />STEP 1 <br />AREA CALCULATIONS <br />BAS 1 3,9001 1001 3.900 <br />FIREPLACE Fireplace 0 <br />SUBAREA TOTALS r 4,8001 1 4,125 <br />A. Determine the square foot area of all the sub areas. As shown on the sample card, the parcel has two sub <br />areas: <br />BAS = 3,900 square feet <br />CAN = 900 square feet <br />B. Multiply each gross area by the percentages assigned to it (this percentage is located in the TABLE OF <br />SUB AREA found in the Chapter 11 of this manual) to arrive at the effective area of the building. <br />BAS 3900 SQ. FT. X 100% = 3,900 <br />CAN 900 SQ. FT. X 25% = 225 <br />TOTAL EFFECTIVE AREA 4,125 <br />STEP 2 <br />DETERMINE QUALITY INDEX (Points) <br />The determination of the quality index is a most important operation. It is the discriminator allowing <br />differences and local conditions to be expressed as an index number which, when applied to a general county <br />wide rate for a given type of improvement, will yield an adjusted base rate. This adjusted base rate simulates <br />the per square foot rate which the market would most probably yield should that parcel sell. <br />CONSTRUCTION DETAIL <br />Foundation - 4 <br />Spread Footing <br />6.00 <br />Sub Floor System - 2 <br />Slab on Grade - Residential /Commercial <br />6.00 <br />Exterior Walls - 11 <br />Concrete Block <br />22.00 <br />Exterior Walls - 21 <br />Face Brick <br />0.00 <br />Roofing Structure - 9 <br />Rigid Frame w /Bar Joist <br />10.00 <br />Roofing Cover - 4 <br />Built Up Tar and Gravel/Rubber <br />4.00 <br />Interior Wall Construction - 5 <br />Drywall /Sheetrock <br />8.00 <br />Interior Floor Cover - 7 <br />Cork or Vinyl Tile <br />7.00 <br />Interior Floor Cover - 14 <br />Carpet <br />0.00 <br />Heating Fuel - 04 <br />Electric <br />1.00 <br />Heating Type - 10 <br />Cabarrus County — 2012 Revaluation <br />CALCULATION OF 7-3 <br />SYSTEM VALUES 8/9/11 <br />Attachment number 8 <br />G -6 Page 266 <br />