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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />44 Packing Plant /Food Process <br />Structures designed for processing of consumable products made for human consumption. They are characterized <br />by heavy frames, walls, footings, floors and plumbing and electrical loads typical of specialized processes. The <br />manufacturing area is listed as the base (BAS) area and offices (AOF, GOF & etc.) are designated and described <br />appropriately. <br />45 Cigarette Manufacturing <br />Structures designed for processing of tobacco products. They are characterized by heavy frames, walls, footings, <br />floors and electrical loads typical of specialized processes. The manufacturing area is listed as the base (BAS) area <br />and offices (AOF, GOF & etc.) are designated and described appropriately. <br />46 Bottler /Brewery <br />Structures designed for brewing and bottling of alcoholic beverages. They are characterized by heavy frames, walls, <br />floors and electrical loads typical of specialized processes. The manufacturing area is listed as the base (BAS) area <br />and offices (AOF, GOF & etc.) are designated and described appropriately. <br />47 Warehouse Condo <br />Structures designed for storage or distribution where there is a divided interest in a multi -unit building. The owner <br />has fee ownership of the unit and joint ownership of the land and common areas. Individual land interest is to be <br />listed and valued as 1 unit with the unit value being derived at by the land residual technique or through abstraction. <br />The storage area is listed as the base (BAS) area and offices (AOF, GOF & etc.) are designated and described <br />appropriately. <br />48 Warehouse - Storage <br />Structures designed for storage. Typically a large open space with few partitions and small percentage of office area. <br />The storage area is listed as the base (BAS) area and offices (AOF, GOF & etc.) are designated and described <br />appropriately. <br />48D Warehouse — Distribution <br />Structures designed for distribution of products. Typically more partitions and a larger percentage of office area <br />than storage warehouses accommodate the breakdown and transfer of products. Will also have increased lighting <br />and plumbing to accommodate increased personnel demands. The storage area is listed as the base (BAS) area and <br />offices (AOF, GOF & etc.) are designated and described appropriately. <br />48M Warehouse Mega <br />Large structures (over 200,000 sf) designed for storage or distribution. Typically a large open space with few <br />partitions and small percentage of office area. The storage area is listed as the base (BAS) area and offices (AOF, <br />GOF & etc.) are designated and described appropriately. <br />49 Prefab Warehouse <br />Small (under 10,000 sf) inexpensive light duty pre- engineered structures designed for storage. The storage area is <br />listed as the base (BAS) area and offices (AOF, GOF & etc.) are designated and described appropriately. List with 03 - <br />Prefabricated Structural Frame. <br />Cabarrus County — 2012 Revaluation APPENDIX 12-8 <br />9/30/11 <br />Attachment number 13 <br />G -6 Page 380 <br />