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CABARRUS COUNTY APPRAISAL MANUAL <br />The following is a list of items that are classified as personal property and should be listed on the business or individual <br />property listing form. This list is to be used as a guide, if an item does not appear on this list it does not mean that the <br />item is excluded from taxation. Items not named in this list must be classified using normal procedures. <br />Air conditioning - process related, window unit <br />Airplanes <br />Alarm systems (security or fire) & wiring <br />Appliances - List only refrigerators & washer /dryers in <br />apartment properties. List all appliances in all other <br />commercial types of property. <br />Asphalt plants <br />ATM - All equipment & freestanding booths <br />Auto exhausts systems for equipment <br />Awnings <br />Balers (paper, cardboard, etc) <br />Bank teller counters - service area and related) <br />Bank teller lockers - moveable or built -in <br />Bar and bar equipment - moveable or built -in <br />Billboards <br />Boats and motors - all <br />Boiler - primarily for process <br />Bowling alley lanes and equipment <br />Broadcasting equipment <br />C -I -P equipment <br />Cabinets <br />Cable TV distribution systems <br />Cable TV equipment and wiring <br />Cable TV subscriber connections <br />Camera equipment <br />Canopies - that service equipment <br />Car wash - all equipment, filers, tanks <br />Catwalks for machinery & equipment <br />Cellular site improvements <br />Cement plants <br />Chairs <br />Closed circuit TV <br />Cold storage - equipment / rooms / partitions <br />Compressed air or gas system (other than building heat) <br />Computer room A/C <br />Computer room raised floor <br />Computerized scanning equipment <br />Computers and data lines <br />Concrete plants <br />Construction and grading equipment <br />Control systems - building and equipment <br />Conveyor & material handling systems <br />Coolers — walk -in or self- standing <br />Cooling towers — primary use in manufacture <br />Counters / reception desks — moveable or built -in <br />Cranes and Craneways <br />Data processing equipment <br />Deli equipment <br />Desks <br />Diagnostic center equipment — moveable or built -in <br />Display cases — moveable or built -in <br />Dock levelers <br />Drapes & curtains, blinds, etc <br />Drying systems — process or product <br />Dumpster <br />Dust catchers, control systems, etc <br />Electrical service to equipment <br />Electronic control systems <br />Equipment — production <br />Expensed items <br />Farm equipment — used for production of income <br />Freezers — walk -in or self- standing <br />Fencing — inside <br />Flagpole <br />Floor finishes — process related <br />Foundations for machinery & equipment <br />Freight charges <br />Fuels — not for sale (list as supplies) <br />Furnaces — steel mill process, etc <br />Furniture and fixtures <br />Grain hopper <br />Greenhouse benches, heating systems, etc <br />Hoppers — metal bin type <br />Hospital systems, equipment and piping <br />Hot air balloons <br />Hotel / Motel televisions & wiring <br />Humidifiers — process <br />Incinerators — equipment and /or moveable <br />Industrial piping — process <br />Installation cost <br />Irrigation equipment <br />Kiln heating system <br />Kilns — metal tunnel or moveable <br />Laboratory equipment <br />Laundry bins <br />Law & professional libraries <br />Leased equipment — lessor or lessee possess <br />Leasehold improvements excluding items taxed as real estate" <br />Leasehold interest in exempt real property <br />Lifts — other than elevator <br />Lighting — portable/ moveable / special <br />Machinery & equipment <br />Medical supplies <br />Milk handling — milking, cooling, piping <br />Mirror (other than bathroom) <br />Monitoring systems building or equipment <br />Newspaper stands <br />Night depository <br />Office equipment <br />Office supplies (list as supplies) <br />Oil company equipment — pumps, supplies <br />Ovens — processing / manufacturing <br />Overhead conveyor system <br />Package and labeling equipment <br />Paging systems <br />Paint spray booths <br />Cabarrus County — 2012 Revaluation <br />COUNTY SPECIFICATIONS AttaO&N number 12 <br />09/30/11 <br />G -6 Page 368 <br />