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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />06 <br />07 <br />08 <br />09 <br />10 <br />10C <br />10D <br />10H <br />Condominium High Rise <br />Dwellings designed for occupancy by one family. These are Single Family properties where there is a divided interest <br />in a multi -unit building; the interest is both vertical and horizontal. The owner has fee ownership of the unit and <br />joint ownership of the land and common areas. Individual land interest is to be listed and valued as 1 unit with the <br />unit value being derived at by the land residual technique or through abstraction. High rise buildings are to be listed <br />with Special Footings and Structural Slabs. <br />Single Family Historic Property <br />Dwellings designed for occupancy by one family. This code is to be used for Single Family structures located in a <br />Historical District or designated as a historical structure. <br />SFR Modular <br />Dwellings designed for occupancy by one family. Homes primarily manufactured off site and moved in pieces on <br />removable steel I beams to the site were construction is completed. These units will have HUD modular home labels <br />inside the structure. <br />Townhouse Single Family <br />Dwellings designed for occupancy by one family. Single Family properties where there is a divided interest in a <br />multi -unit building. The owner has fee ownership of the unit and the land it sits on and joint ownership of the <br />common areas. This property is similar to a condominium with the exception that the land is owned by the owner of <br />the unit instead of the land being jointly owned. Individual lots are to be listed and valued by the land residual <br />technique or through abstraction. <br />Commercial <br />Structures designed for retail sales and display, usually has display or decorative fronts. This code may be used for <br />various types of retail stores not otherwise described in the manual, including secondary or junior department stores <br />with limited merchandise lines, specialty shops and general occupancy. <br />Commercial Condo <br />Structures designed for retail sales and display, usually has display or decorative fronts where there is a divided <br />interest in a multi -unit building. The owner has fee ownership of the unit and joint ownership of the land and <br />common areas. Individual land interest is to be listed and valued as 1 unit with the unit value being derived at by the <br />land residual technique or through abstraction. <br />Discount Stores <br />Stores that typically have a large open floor plan with some partitions for office and storage areas. This code is to be <br />used for large chain stores that have been adapted for a secondary use or other similar structures. Typical <br />occupants are Big Lots, Rug and Home, Restore, Habitat Stores, and other similar stores. <br />Home Improvement Store <br />Stores that are of warehouse construction with minimal interior partitions and finish. This code is to be used for <br />stores such as Lowes, Home Depot and other similar stores. <br />Cabarrus County — 2012 Revaluation <br />APPENDIX 12-2 <br />9/30/11 <br />Attachment number 13 <br />G -6 Page 374 <br />