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CABARRUS COUNTY APPRAISAL MANUAL <br />Following are examples of some potentially questionable items that are listed as real estate on business property and <br />taxed on the County's Property Record Card, when the owner of the building also owns the improvements in <br />question. This list is to be used as a guide, if an item does not appear on this list it does not mean that the item is <br />excluded from taxation. Items not named in this list must be classified using normal procedures. <br />Air conditioning — building <br />Boiler - for service of building <br />Bulk Barns <br />Buildings <br />Canopies <br />Canopy lighting <br />Cooling towers - primary use for building <br />Electrical service to building <br />Elevators <br />Escalators <br />Fencing - outside <br />Floor coverings <br />Gazebos <br />Golf course and improvements <br />Grading <br />Grain Bins <br />Greenhouses <br />Kilns - masonry <br />Lagoons / Settling ponds <br />Landscaping <br />Leasehold improvements to real property when ownership reverts to the owner of the real property. <br />Lighting - yard lighting <br />Mineral rights <br />Paving <br />Railroad sidings (other than railroad own) <br />Repairs — building <br />Roll -up doors - outside wall <br />Roofing <br />Scale houses (unless moveable) <br />Septic systems <br />Silos — bathroom <br />Sprinkler system — building <br />Swimming pools <br />Tanks - elevated water, petroleum farms & tanks on concrete foundations <br />Theater screens — outdoor <br />Tunnels - unless part of process system <br />Vault constructed as part of the building <br />Ventilation systems - general building <br />Wall covering <br />Water Wells <br />Cabarrus County — 2012 Revaluation COUNTY SPECIFICATIONS 11-63 <br />09/30/11 <br />Attachment number 12 <br />G -6 Page 370 <br />