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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />(Developed) 1. How many grave sites are available for sale? <br />2. How many grave sites sell per year (absorption rate)? <br />(Undeveloped) 3. How much usable land is available that has not been surveyed and landscaped. <br />Once these facts have been obtained the appraiser can estimate market value and the assessor can determine how much of the <br />cemetery is exempt. Typical ratios would be 900 to 1,000 sites per acre with 2 to 5 acres surveyed and landscaped for sale. <br />The developed acreage should be appraised higher per acre due to the cost of surveying, landscaping and permits. The <br />absorption rate can be determined by the age of the development divided into the number of deeded lots. Cemeteries with more <br />graves per acre are worth more; therefore an added value per gravesite is accounted for in the extra feature column. The grave <br />sites that are undeveloped would not have the same value as the prepared and available, therefore the value is reduced based <br />upon the absorption rate. The deeded grave sites are exempt; therefore for every 1,000 graves deeded, one acre of land is <br />exempt. When the owners of the cemetery report the deeded lots each year, the assessed value is adjusted. Make sure the total <br />acreage stays the same only adjusted by use. <br />NOTES <br />1 [GRACELAND CEMETERY <br />2 [1000 GRAVES PER ACRE <br />3 [30 AC TOTAL ACRES <br />4 [DEV IN 1970 <br />OTHER BUILDING AND EXTRA FEATURES <br />CODE <br />DESCR <br />LAG WDH NO.UNITS <br />UNITPRICE <br /># 1 LAND <br />AYB <br />EYB <br />CODE <br />ZONING <br />FRONT <br />DEPTH DE/FA L/M <br />CO/FA <br />+RF +AC +LC +TO +OT RT <br />[7600] <br />[R1 <br />] <br />[ ] <br />[ ] [1.00] [0] <br />[1.00] <br />[DEVELOPED <br />[7600] <br />[R1 <br />] <br />[ ] <br />[ ] [1.00] [0] <br />[1.00] <br />[UNDEVELOPED <br />[7600] <br />[R1 <br />] <br />[ ] <br />[ ] [1.00] [0] <br />[1.00] <br />[ROADS - WASTE <br />[7600 ] <br />[ ] <br />[ ] <br />[R1 <br />[ <br />[ <br />] <br />] <br />] <br />[ ] <br />[ ] <br />[ ] <br />[ ] [ 1.00] [0] <br />[ ] [ ] [] <br />[ ] [ ] [] <br />[ 1.00] <br />[ ] <br />[ ] <br />[EXEMPT <br />[ <br />[ <br />[B] <br />[70] <br />[70] <br />[00.00] <br /># 2 LAND <br />[EXEMPT ] <br />[ ] [ ] [ 50.001 <br />[ 500.001 <br />[0.00 ] <br />UNIT <br />PRICE <br />NO. UNITS TY <br />NOTES <br />6 [71] <br />[NICHE ] <br />[ ] [ ] [ 200.00] <br />1 [ <br />12000.001 <br />[ 2.001 [AC ] [ <br />[70] <br />] <br />[00.00] <br />7 [ ] <br />2 [ <br />3000.001 <br />[ 20.001 [AC] [ <br />[0.00 ] <br />] <br />[70] <br />[70] <br />3 [ <br />100.00] <br />[ 2.001 [AC] [ <br />] <br />4 [ <br />.01] <br />[ 6.001 [AC] [ <br />] <br />6 f <br />] <br />[ ] [ ] [ <br />] <br />OTHER BUILDING AND EXTRA FEATURES <br />CODE <br />DESCR <br />LAG WDH NO.UNITS <br />UNITPRICE <br />0 1c CD LB <br />AYB <br />EYB <br />DP O/R <br />1 [59] <br />[CEM LOT ] <br />[ ] [ ] [ 2000.001 <br />[ 25.001 <br />[1.00 ] <br />[L] <br />[70] <br />[70] <br />[00.00] <br />2 [ ] <br />[UND LOT ] <br />[ ] [ ] [ 20000.001 <br />[ 25.001 <br />[0.10 ] <br />[L] <br />[70] <br />[70] <br />[00.00] <br />3 [ ] <br />[EXEMPT ] <br />[ ] [ ] [ 6000.001 <br />[ 25.001 <br />[0.00 ] <br />[L] <br />[70] <br />[70] <br />[00.00] <br />4 [64] <br />[CRYPT ] <br />[ ] [ ] [ 100.00] <br />[ 500.001 <br />[1.00 ] <br />[B] <br />[70] <br />[70] <br />[00.00] <br />5 [ ] <br />[EXEMPT ] <br />[ ] [ ] [ 50.001 <br />[ 500.001 <br />[0.00 ] <br />[B] <br />[70] <br />[70] <br />[00.00] <br />6 [71] <br />[NICHE ] <br />[ ] [ ] [ 200.00] <br />[ 150.001 <br />[1.00 ] <br />[B] <br />[70] <br />[70] <br />[00.00] <br />7 [ ] <br />[EXEMPT ] <br />[ ] [ ] [ 75.001 <br />[ 150.001 <br />[0.00 ] <br />[B] <br />[70] <br />[70] <br />[00.00] <br />Cabarrus County - 2012 Revaluation <br />VALUATION OF 9-3 <br />SPECIAL PROPERTIES 9/30/11 <br />Attachment number 10 <br />G -6 Page 291 <br />