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CABARRUS COUNTY 2012 APPRAISAL MANUAL <br />72 <br />72C <br />73 <br />School — Private <br />Structures designed private educational facilities. The base rate is designed to cover the average total cost of the <br />entire facility which may include a mixture of: classrooms, multipurpose, administrative offices, cafeteria, library, <br />and etc. If the campus is made up of multiple buildings of different uses they may be priced individually according to <br />their use. <br />College — Private <br />Structures designed private college or university facilities. The base rate is designed to cover the average total cost <br />of the entire facility which may include a mixture of: classrooms, multipurpose, administrative offices, cafeteria, <br />library, and etc. If the campus is made up of multiple buildings of different uses they may be priced individually <br />according to their use. <br />Hospital — Private <br />Structures designed as private general hospitals with complete facilities including; emergency care, surgical rooms, <br />intensive care, maternity care and general care. <br />73S Surgical Center <br />Structures designed surgical centers with complete surgical rooms; cost will include waiting areas, recovery rooms <br />and offices. <br />74 Home for the Elderly <br />Structures designed for assistance living congregate housing for the elderly, typically three or more floors, consisting <br />of one or two room suits, limited individual kitchens, common kitchen and dining, lounges, nursing and therapy <br />rooms. <br />74A Assisted Living <br />74C <br />74R <br />Structures designed for elder living with studios and one or two bedroom suites with limited kitchens, common <br />dining areas, lounges, craft and game rooms, and etc. according to quality. These resemble like garden apartments. <br />Convalescent /Nursing Home <br />Structures designed as convalescent hospitals or skilled nursing homes for intense care for the elderly or infirmed. <br />Retirement /Continuing Care <br />Structures designed to include a mix of independent living, assisted living, including facilities for dementia patients <br />and skilled nursing units, may have fitness facilities. <br />75 Orphanage <br />Multi- family structures designed as residential institutions devoted to the housing and care of orphans. Buildings <br />are built for group living including multi- occupant rooms and congregant kitchen and dining facilities and shared <br />restrooms. <br />Cabarrus County — 2012 Revaluation <br />APPENDIX 12-11 <br />9/30/11 <br />Attachment number 13 <br />G -6 Page 383 <br />