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CABARRUS COUNTY 2012 APPRAISAL MANUAL 13W Discount Warehouse Store Stores of warehouse construction with minimal interior partitions. Membership stores fall into this category. This code is to be used for stores such as BJ's, Sam's, Costco, Garden Ridge, and other similar stores. 14 Super Market 15 16 Large food stores with a wide variety of food products and some personal care and household items. This category may include local food stores or large chain stores such as Harris Teeter, Lowes, Bi -Lo, and other similar stores. Shopping Center -Mall Enclosed Shopping Mall structures which have three components; major anchor stores, small strip shops, and the mall concourse. Typically include a food court and individual restaurants. Typically each structure type of the three major components is individual priced on its own characteristics. However; Concord Mills Mall is a major outlet mall and as such is made up of many major and minor anchor stores; therefore, it is listed with all three components grouped together. The real property pricing of Concord Mills and Carolina Mall considers the stores to be finished and all personal property and trade fixtures are billed separately to the tenant. Shopping Center -Strip Shopping Center structures which are typically comprised of a combination of anchor stores and small strip shops. Each structure type is individual priced on its own characteristics. The strip shops may be listed as white boxes or completed units depending on the method of completion used by the owner of the real property when leasing out the units. This code may be used for neighborhood, community and regional centers. 17 Office 18 19 19V General office structures, this code may be used for any office building that is not specifically defined in this schedule. Office High Rise > 4 General office structures which are greater than four floors. High rise buildings are to be listed with Special Footings and Structural Slabs. Medical /Dental Building This code is used for structures used for Medical or Dental services. Veterinarian's Office Veterinarian office or hospital structures or similar structures used for the medical treatment of animals. 20 Medical Condo Structures used for Medical or Dental services where there is a divided interest in a multi -unit building. The owner has fee ownership of the unit and joint ownership of the land and common areas. Individual land interest is to be listed and valued as 1 unit with the unit value being derived at by the land residual technique or through abstraction. Cabarrus County — 2012 Revaluation APPENDIX 12-4 9/30/11 Attachment number 13 G -6 Page 376