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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />27S Auto Service Center <br />Structures designed and used for vehicular repair and maintenance. This can include vehicle dealerships and auto <br />service centers. The service area is listed as the base (BAS) area and offices (AOF, GOF & etc.) or store display (SDA) <br />areas are designated and described appropriately. List with Special Footings to account for pits and lifts. <br />27M Mini Specialty Automotive <br />Small structures designed for fast and specialized vehicular maintenance. This code is used for businesses such Jiffy <br />Lube. The service area is listed as the base (BAS) area and offices (AOF, GOF & etc.) or store display (SDA) areas are <br />designated and described appropriately. List with Special Footings to account for pits and lifts. <br />28 Parking Garage <br />Structures which typically have no exterior walls, or partial walls, designed for above ground storage of automobiles. <br />29 Mini - Warehouse <br />Warehouse structures that have been subdivided in to a mixture of small areas designed to be rented for self - <br />storage. <br />30 Laboratory /Research <br />High tech laboratory space, such as the Core Lab, UNC Lab, NCSU Lab and Community College Lab at the NC <br />Research Park in Kannapolis. <br />31 Day Care Center <br />Structures designed or used for early childhood, handicapped and adult or senior care or development. These <br />structures usually have light kitchen facilities, activity rooms and multiple restrooms. This building type includes <br />kindergartens, nurseries and preschools. <br />32 Theater <br />Structures designed or used for cinemas or live stage presentations. <br />32A Auditoriums <br />Structures designed or used for mass seating and stage for vocal and visual presentations. <br />33 Lounge / Nightclub <br />Structures designed or used for primarily for the service and consumption of beverages with better qualities having <br />limited food preparation and service. Cocktail lounges and Nightclubs are larger facilities and may have <br />entertainment floors and stages, and may have full kitchens. <br />34 Bowling Alley, Arena <br />Structures designed for bowling, skating rinks, or arcade buildings, may have snack bars and vending areas. <br />Cabarrus County — 2012 Revaluation APPENDIX 12-6 <br />9/30/11 <br />Attachment number 13 <br />G -6 Page 378 <br />