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October 17, 2011 (Regular Meeting) <br />Page 810 <br />Following are examples of some potentially questionable items that are <br />listed as real estate on business property and taxed on the County's <br />Property Record Card, when the owner of the building also owns the <br />improvements in question. This list is to be used as a guide, if an item <br />does not appear on this list it does not mean that the item is excluded <br />from taxation. Items not named in this list must be classified using <br />normal procedures. <br />Air conditioning - building <br />Boiler - for service of building <br />Bulk Barns <br />Buildings <br />Canopies <br />Canopy lighting <br />Cooling towers - primary use for building <br />Electrical service to building <br />Elevators <br />Escalators <br />Fencing - outside <br />Floor coverings <br />Gazebos <br />Golf course and improvements <br />Grading <br />Grain Bins <br />Greenhouses <br />Kilns - masonry <br />Lagoons / Settling ponds <br />Landscaping <br />Leasehold improvements to real property when ownership reverts to the owner <br />of the real property. <br />Lighting - yard lighting <br />Mineral rights <br />Paving <br />Railroad sidings (other than railroad own) <br />Repairs - building <br />Roll -up doors - outside wall <br />Roofing <br />Scale houses (unless moveable) <br />Septic systems <br />Silos - bathroom <br />Sprinkler system - building <br />Swimming pools <br />Tanks - elevated water, petroleum farms & tanks on concrete foundations <br />Theater screens - outdoor <br />Tunnels - unless part of process system <br />Vault constructed as part of the building <br />Ventilation systems - general building <br />Wall covering <br />Water Wells <br />Classification of Manufactured Homes: <br />By Christopher McLaughlin <br />YES Hitch, YES YES On land YES <br />Residential Permanent <br />structure? wheels, and axles foundation? owned by owner of <br />removed? mobile home? <br />NO I NO I NO I NO <br />NO 20+ <br />Personal Property year lease with l <br />disposition terms. <br />YES <br />Real Property <br />