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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />62 Duplex /Triplex <br />63 <br />64 <br />These structures are similar to single family homes in appearance but each building has 2 or 3 units. Each unit has a <br />kitchen and bath, designed for long term occupancy. <br />High Rise Apartment <br />These structures are 4 floors or greater, each individual unit may occupy one or more levels. Each unit has a kitchen <br />and bath, designed for long term occupancy. High rise buildings are to be listed with Special Footings and Structural <br />Slabs. <br />Discount Warehouse Store (Retire to 16W) <br />65 Stable <br />66 <br />67 <br />Structures designed for the housing and care of horses. Use this code for high -value estate -type equine stables, <br />lesser quality stables should be priced from the OBXF section of this manual. <br />Blank— Not in use. <br />Gymnasiums <br />Structures designed for athletic, recreational, health and fitness activities with a basketball court as the focal point. <br />Usually include shower /dressing rooms. Conditioning rooms, with some office or classroom areas. <br />68 Classrooms <br />Structures subdivided into teaching units primarily for academic work. Costs include built -in bookshelves, cabinets <br />and writing boards. <br />69 Group Homes <br />Structures designed as small congregate care or special needs homes, more residential in nature, common kitchen <br />and dining, for physically or mentally challenged, substance abusers, battered victims or other like groups. <br />70 Institutional <br />Office type structures designed for a variety of institutional uses not associated with churches of governments. <br />71 Church <br />Structures designed or used for worship activities; the base rate for this code includes the sanctuary and classrooms. <br />When valuing just the sanctuary increase the quality adjustment. <br />71F Fellowship Hall <br />Church structures designed or used for multipurpose uses such as recreation and social gatherings, may include <br />stages and kitchens. <br />Cabarrus County — 2012 Revaluation APPENDIX 12 -10 <br />9/30/11 <br />Attachment number 13 <br />G -6 Page 382 <br />