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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />DEFINITIONS <br />BUILDING IMPROVEMENT CODES <br />CODE DESCRIPTION <br />01 Single Family Residential <br />APPENDIX <br />Dwellings designed for occupancy by one family. This code is used for all, individual unit Single Family detached <br />structures located inside of municipal boundaries or platted subdivisions. <br />01E Single Family Residential - Exceptional <br />Dwellings designed for occupancy by one family. This code is used for high value luxury Single Family structures. <br />01R Single Family Residential - Rural <br />Dwellings designed for occupancy by one family. This code is used for all, individual unit Single Family structures <br />located outside of municipal boundaries or platted subdivisions located on metes and bounds acreage tracts. <br />02 Manufactured Home (Multi Sectional) <br />Factory produced multi - sectional housing transported to a building site owned by or under a long term lease by the <br />owner of the home and set up on a permanent foundation with the axel and tongue removed. Homes built after <br />June 15, 1976 must meet the federal Manufactured Home Construction and Safety Standards. <br />03 Manufactured Home (Single Wide) <br />Factory produced single - sectional housing transported to a building site owned by or under a long term lease by the <br />owner of the home and set up on a permanent foundation with the axel and tongue removed. Homes built after <br />June 15, 1976 must meet the federal Manufactured Home Construction and Safety Standards. <br />04 Condominium <br />Dwellings designed for occupancy by one family. This code is used for Single Family properties where there is a <br />divided interest in a multi -unit building. The owner has fee ownership of the unit and joint ownership of the land <br />and common areas. Individual land interest is to be listed and valued as 1 unit with the unit value being derived at by <br />the land residual technique or through abstraction. <br />05 Patio Home <br />Dwellings designed for occupancy by one family. These are Single Family structures that are located on small lots <br />and connected to neighboring properties by porches or patios. The land is typically owned by the owner of the unit. <br />Individual lots are to be listed and valued by the land residual technique or through abstraction. <br />Cabarrus County — 2012 Revaluation <br />APPENDIX 12-1 <br />9/30/11 <br />Attachment number 13 <br />G -6 Page 373 <br />