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CABARRUS COUNTY APPRAISAL MANUAL <br />CODE /DESCRIPTION <br />DEPRECIATION TABLE <br />MAX. <br />DEPRECIATION TABLE <br />MAX <br />01 - STORAGE FR <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />11 - PORCH <br />30 - 30 YEAR LIFE EXPECTANCY <br />0.70000 <br />016 - STORAGE MAS <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />12 - TENNIS CRT <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />01M - STORAGE MET <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />12A - TENNIS CRT <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />01V - STORAGE BRK <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />12C - TENNIS CRT <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />02 - GARAGE FR <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />12S - TENNIS CRT <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />02B - GARAGE MAS <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />13 - GREENHSE W <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />02M - GARAGE MTL <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />13M - GREENHSE M <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />02P - GARAGE POL <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />14 - FIREPLACE <br />40 - 40 YEAR LIFE EXPECTANCY <br />0.70000 <br />02V - GARAGE BR <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />14P - FIREPL PTO <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />03 - CARPORT FR <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />15 - MH PARK SP <br />SO - NO DEPRECIATION <br />0.70000 <br />03B - CARPORT MA <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />16 - MH ADDITN <br />30 - 30 YEAR LIFE EXPECTANCY <br />0.70000 <br />17 - OFFICE YRD <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />03L - CARPORT ML <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />18 - PENTHOUSE <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />03M - CARPORT MT <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />19 - SPA /TUB <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />03P - CARPORT PL <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />20 - TOB BARN <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />03V - CARPORT BR <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />21 - GRAIN BIN <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />04 - PATIO <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />S10 - 10 PERCENT STRAIGHT <br />22 - BULK BARN <br />LINE <br />0.70000 <br />05 - FENCE WOOD <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />05K - FEN WD PK <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />23 - PACK BARN <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />23B - STG FARM B <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />05P - FEN WD PRV <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />23M - STG FARM M <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />05S - FEN S RAIL <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />23P - STG FARM P <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />06 - FENCE CL4 <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />061 - FENCE CL10 <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />24 - SHED FRAME <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />062 - FENCE CL12 <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />24B - SHED MASON <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />24M - SHED METAL <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />066 - FENCE CL6 <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />24P - SHED POLE <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />068 - FENCE CL8 <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />25 - BARN FRAME <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />07 - POOL CON <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />07C - POOL COMM <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />25B - BARN MASON <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />07E - POOL EXERCISE <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />25M - BARN METAL <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />07W - POOL WADING <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />25P - BARN POLE <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />08 - POOL VINYL <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />25V - BARN BRICK <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />08F - POOL FGLAS <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />26 - POULTRY /DK <br />S3 - 3 PERCENT STRAIGHT LINE <br />0.70000 <br />09 - PAVING ASP <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.50000 <br />27 - HOG PARLOR <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />09A - DRIVE ASP <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.50000 <br />28 - SILO <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />09D - DRIVE ASP <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.50000 <br />29 - POULTRY HS <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.70000 <br />10 - PAVING CON <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.50000 <br />30 - TUNNEL <br />S2 - 2 PERCENT STRAIGHT LINE <br />0.70000 <br />10A - PAVING CON <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.50000 <br />31 - COMM AREA <br />SO - NO DEPRECIATION <br />0.00000 <br />10D - DRIVE CON <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.50000 <br />32 - GOLF GREEN <br />SO - NO DEPRECIATION <br />0.70000 <br />10S - SIDEWALK C <br />S5 - 5 PERCENT STRAIGHT LINE <br />0.50000 <br />32M - MINI GOLF <br />SO - NO DEPRECIATION <br />0.50000 <br />Cabarrus County - 2012 Revaluation <br />COUNTY SPECIFICATIONS Attach nt number 12 <br />09/30/11 <br />G -6 <br />Page 341 <br />