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CABARRUS COUNTY APPRAISAL MANUAL <br />SWIMMING POOLS (POOL) 5% Depreciation <br />Note: Price includes Ladder, Filter and Max Depth 9 Feet. <br />Residential Size Adjustment Table 17 <br />C <br />D <br />Code Description Above Average <br />AA <br />A <br />B <br />C <br />Code <br />Description <br />Excellent <br />Custom <br />Irregular <br />Rec. or Oval <br />07 <br />Concrete /Gunite <br />86.00 <br />58.00 <br />45.45 <br />42.00 <br />08 <br />Vinyl <br />Add to the Original % Condition for cushioned layer: +30% <br />35.70 <br />33.00 <br />08F <br />Fiberglass <br />39.00 <br />36.10 <br />Commercial <br />- Poured Concrete Pools <br />Size Adjustment Table 18 <br />09/30/11 <br />B <br />C <br />Page 362 <br />Code <br />Description <br />Irregular <br />Rec. or Oval <br />07C <br />Concrete <br />72.20 <br />65.50 <br />07E Exercise Pools Size Adjustment Table 17 <br />Depth Price <br />42 Inches $15,250 - $38,000 <br />50 Inches $19,000 - $43,000 <br />60 Inches $21,000 - $54,000 <br />C <br />Code Description Round Size Adjustment Table 17 <br />F7 Above Ground $8.50 <br />*Pick up only if attached to the real estate by decking or attached to the structure. <br />C <br />Code Description Round Size Adjustment Table 18 <br />07W Wading Pools: $30.00 <br />Whirlpools, Spa/Tub (Depreciation 5 %) <br />AA A B C D E <br />CODE Excellent Custom Above Avg. Average Below Avg. Minimum <br />19 15,000 10,000 5,000 4,000 3,000 2,000 <br />Pool Aprons: (Depreciation 5 %) <br />Size Adjustment Table 2 <br />AA A B C D E <br />CODE Stone Tile/ Brick Stamped Epoxy/Tex Con /Color Concrete <br />89 14.50 12.50 7.00 6.60 3.85 3.10 <br />TENNIS COURTS (Per Square Foot) (5% Depreciation) <br />Size Adjustment Table 19 <br />QUALITY B <br />C <br />D <br />Code Description Above Average <br />Average <br />Below Avg. <br />12A Asphalt 4.95 <br />4.00 <br />3.00 <br />12 Concrete 5.60 <br />4.60 <br />3.65 <br />12C Clay 4.30 <br />3.60 <br />2.95 <br />12S Synthetic 8.90 <br />7.50 <br />6.10 <br />Add to the Original % Condition for cushioned layer: +30% <br />Add lighting and fencing separately <br />Cabarrus County — 2012 Revaluation <br />COUNTY SPECIFICATIONS <br />11�11� GSSS <br />Atta0tT4A number 12 <br />09/30/11 <br />G -6 <br />Page 362 <br />