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CABARRUS COUNTY 2012 APPRAISAL MANUAL 84 College — Public Structures designed public college or university facilities. The base rate is designed to cover the average total cost of the entire facility which may include a mixture of: classrooms, multipurpose, administrative offices, cafeteria, library, and etc. If the campus is made up of multiple buildings of different uses they may be priced individually according to their use. 85 Hospital — Public Structures designed as private general hospitals with complete facilities including; emergency care, surgical rooms, intensive care, maternity care and general care. 86 County Office Government office structures owned by the County Government, generally of higher quality than general offices. 86L Libraries Structures designed to house Library facilities for the display, cataloging and distribution of books and other media. Typically have multiple rooms for various activities and age groups. 87 State Office Government office structures owned by the State Government, generally of higher quality than general offices. 88 Federal Office Government office structures owned by the Federal Government generally of higher quality than general offices,. 89 Municipal Office Government office structures owned by a Municipal Government, generally of higher quality than general offices. 90 Fire Station Structures which house a fire station. The service area is listed as the base (BAS) area and offices (AOF, GOF & etc.) and sleeping quarters (APT) are designated and described appropriately. 91 Utility Office General office structures used in the utilities industry. 92 Mining Office General office structures used in the mining industry. 93 Petroleum, Gas Office General office structures used in the petroleum or gas industry. Cabarrus County — 2012 Revaluation APPENDIX 12-13 9/30/11 Attachment number 13 G -6 Page 385