cabarrus county board of commissioners regular meeting november ...

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.CALL TO ORDER BY THE CHAIRMANPRESENTATION OF COLORSBOY SCOUT TROOP 59NEW GILEAD REFORMED UNITED CHURCH OF CHRISTINVOCATIONPASTOR DONALD HORNREVOLUTION CHURCH, MOUNT PLEASANTA. APPROVAL OR CORRECTION OF MINUTES1. Approval or Correction of Meeting MinutesB. APPROVAL OF THE AGENDAC. RECOGNITIONS AND PRESENTATIONS1. Commerce/SWCD - Recognition of Thomas Porter, Jr., Recipient of theNorth Carolina Farmer of the Year Award and the Swisher Sweets/SunbeltExpo Southeastern Farmer of the Year Award for 20112. EMS - Recognition of EMS Personnel for Victories at Recent Competitions3. CHA - Recognition for Cabarrus Co. Having the Second Lowest InfantMortality Rate Statewide for 2010D. INFORMAL PUBLIC COMMENTS (Each speaker is limited to 3 minutes)Page 1

E. OLD BUSINESSF. CONSENT AGENDA(Items listed under Consent are generally of a routine nature. The Board maytake action to approve/disapprove all items in a single vote. Any item may bewithheld from a general action, to be discussed and voted upon separately atthe discretion of the Board.)1. Cabarrus Arena & Events Center - SMG Incentives and Related BudgetAmendment - $125,597.002. County Manager – Regional Communications Interoperability of PublicSafety Agencies (Emergency 911 Radio System)3. Finance - Budget Amendment - Park & Recreation Trust Fund - $51.574. Finance - Certificates of Participation 2009 Series Change Request -$384,624.215. Finance - Workers Compensation Budget Amendment - $350,0006. ITS - Collaborative Technology Services School Technology FundingRequest - $115,300.007. Parks Department - Request to Use Contingency Funds for TreeReplacement at Frank Liske Park and Related Budget Amendment8. Sheriff - Approval of Piggyback Bid for Purchase of Police InterceptorVehicles9. Sheriff's Dept. - Request to Award Service Weapon and Badge to Capt.Phillip Patterson Upon Retirement10. Sheriff's Dept. - Request to Award Service Weapon and Badge toDeputy Frank LaRoche Upon Retirement11. Tax Administration - Refund and Release Report - October 2011G. NEW BUSINESS1. Library - Eagle Scout Project at Mt. Pleasant Library2. Commerce - Approval of NC Tobacco Trust Fund Commission Grant -$75,000.003. Commerce/SWCD - Authorization for Cabarrus Soil and WaterConservation District to Approve Grant Contract with North CarolinaDepartment of Agriculture - $175,000.00H. APPOINTMENTS TO BOARDS AND COMMITTEES1. Appointment - Adult Care Home Community Advisory Committee2. Appointment - Nursing Home Community Advisory CommitteeI. REPORTS1. PBH - Presentation of the 2011 First Quarter Dashboard ReportPage 2

2. Library - Annual State Report3. CSLE - Council for a Sustainable Local Economy - Report4. BOC - Receive Updates from Commission Members Who Serve asLiaisons to Municipalities or on Various Boards/Committees5. Request for Applications for County Boards/CommitteesJ. GENERAL COMMENTS BY BOARD MEMBERSK. WATER & SEWER DISTRICT OF CABARRUS COUNTYL. CLOSED SESSION1. BOC - Closed Session - Personnel MattersM. ADJOURNIN ACCORDANCE WITH ADA REGULATIONS, ANYONE WHO NEEDS ANACCOMMODATION TO PARTICIPATE IN THE MEETING SHOULD NOTIFY THE ADACOORDINATOR AT 704-920-2100 AT LEAST FORTY-EIGHT (48) HOURS PRIOR TOTHE MEETING.Scheduled Meetings:December 5, 2011 Work Session 3:30 p.m. Multipurpose RoomDecember 19, 2011 Reg. Meeting 6:30 p.m. BOC Meeting RoomMission: Through visionary leadership and good stewardship, we will ensure publicsafety, administer state requirements, determine county needs and provide servicesto continually enhance quality of life.Vision: Our vision for Cabarrus is a county where our children learn, our citizensparticipate, our dreams matter, our families and neighbors thrive and our communityprospers.Page 3

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Approval or Correction of MinutesSUBJECT:Approval or Correction of Meeting MinutesBRIEF SUMMARY:The following meeting minutes are provided for correction or approval:October 3, 2011 (Work Session)October 17, 2011 (Regular Meeting)REQUESTED ACTION:Motion to approve the aforementioned meeting minutes as presented.EXPECTED LENGTH OF PRESENTATION:1 MinuteSUBMITTED BY:Kay Honeycutt, Clerk to the BoardBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.ATTACHMENTSOctober 3, 2011 (Work Session)A-1Page 4

October 3, 2011 (Work Session)PageThe Board of Commissioners for the County of Cabarrus met for an AgendaWork Session in the Multipurpose Room at the Cabarrus County GovernmentalCenter in Concord, North Carolina on Monday, October 3, 2011 at 3:30 p.m.Present – Chairman:Vice Chairman:Commissioners:Absent - Commissioner:H. Jay White, Sr.Elizabeth F. PooleLarry M. BurrageChristopher A. MeasmerRobert W. CarruthOn September 27, 2011, John Day, County Manager since 2003, announcedhis retirement at the end of this fiscal year to pursue other initiatives andprojects in the region and in North Carolina. To facilitate a smoothtransition, he stepped down from the position of county manager on September30, 2011. Deputy County Manager Mike Downs will serve as interim countymanager, while Day stays on in a consulting capacity thorough June 30, 2012.Also present were Mike Downs, Interim County Manager; Richard Koch,County Attorney; Pam Dubois, Deputy County Manager and Angela Poplin,Administrative Assistant. Commissioner Carruth was on vacation. The Clerkwas absent due to illness.Call to OrderChairman White called the meeting to order at 3:30 p.m.Closed SessionCommissioner Measmer MOVED to go into closed session to discusspersonnel matter(s) as authorized by NCGS 143.218.11(a)(6); and to inviteMike Downs, Deputy County Manager and Richard M. Koch, County Attorney, intothe closed session. Commissioner Burrage seconded the motion.Chairman White announced Commissioner Carruth is out-of-town, but willjoin the closed session by telephone.The MOTION unanimously carried.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board moved to come out of closed session.Return to Open SessionApproval of Agenda and Additional Agenda ItemsChairman White reviewed the following changes to the Agenda:Addition – Appointments to Boards and Committees(H-3) Removal – Adult Care Home Community Advisory CommitteeSupplemental Information – Old Business(E-1) County Manager – Update on CCS and KCS QSCB (Qualified SchoolConstruction Bonds) Projects• CCS QSCB Project status Report – October 3, 2011• MilestonesSupplemental Information – New Business(G-2) Rotary Park – Union Street and Corban Avenue• PowerPoint Presentation• OverviewSupplemental Information – New Business(G-9) Tax Administration – Adoption of the 2012 Schedule of Values• Schedule of ValuesSupplemental Information – Reports(I-1) EDC – Presentation of Quarterly Report for the Period of July 1 –September 30• ReportUPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board approved the Agenda with theaforementioned changes. By the same vote, the Board approved the placementof the following items on the October 17, 2011 Agenda:Attachment number 1A-1Page 5

October 3, 2011 (Work Session)PageApproval or Correction of Minutes• Approval or Correction of Meeting MinutesRecognitions and Presentations• DSS – Recognition of Betty Jean Prewitt for Service on Social ServiceBoardConsent• Commerce – 2011-2012 HOME Program Project Ordinance and BudgetAmendment• Commerce – Proclamation Declaring October 30, 2011 as WeatherizationDay• Finance – Extension of Audit Contract with Martin Starnes & Associates,CPA’s for FY 2012 through FY 2016, with Additional One-Year Renewals• Tax Administration – Refund and Release Report – September 2011Appointments to Boards and Committees• Appointments – Nursing Home Community Advisory Committee• Removal – Council for a Sustainable Local Economy (CSLE)• Removal – Adult Care Home Community Advisory CommitteeReports• EDC – Presentation of Quarterly Report for the Period of July 1 –September 30 (Place Holder)• Request for Applications for County Boards/Committees• BOC – Receive Updates from Commission Members Who Serve as Liaisons toMunicipalities or on Various Boards/CommitteesCounty Manager – Update on CCS and KCS QSCB (Qualified School ConstructionBonds) ProjectsWill Crabtree, Kannapolis City Schools, presented a brief update onQSCB (Qualified School Construction Bonds) projects for Kannapolis CitySchools (KCS). Highlights included: roofing engineers inspected the roof atthe Kannapolis Intermediate School; KCS is close to bidding one of theelectrical/HVAC projects; the civil engineer is still working on the designproposal for the parking lots; a budget amendment may be requested to movefunds from the architectural line item to the civil line item, as the parkinglots may cost more than originally anticipated and are a higher priority thanthe architectural project; and the contracts with the mechanical and roofingengineers satisfy the program’s spending requirements.Len Witke, Cabarrus County Schools, presented a brief update on QSCB(Qualified School Construction Bonds) projects for Cabarrus County Schools(CCS). He advised CCS also has contracts in place to satisfy the program’sten percent spending requirement. He also responded to questions from theBoard and reviewed the following project list. No action was taken.QSCB Design and Construction Projects - CCSSchool Project Current StatusIssueDesignReviewPLC- JN Fries Middle School Classrooms and offices Completed CompletedColtrane Webb Elementary Magnet School Revision for9/30/11 10/10/11 10/21/11 Change Order to existing GCJ.N. Fries Middle SchoolServers, Switches, Wireless, WiringTechnologyBeverly Hills Elementary Kitchen Hood Replacement Design Completed10/21/11 10/23/11Mt. Pleasant Middle School Kitchen Hood Replacement and Construction BidR. Brown McAllister Elem. Kitchen Hood Replacement Completed ConstructionBeverly Hills Elementary Windows Completed ConstructionNorthwest Cabarrus High Entrance Canopy Modifications Deleted CompletedMt. Pleasant High School Wireless Deleted Funds for JN Fries TechnologyHickory Ridge High School Wireless Deleted Funds for JN Fries TechnologyColtrane Webb Elementary Kitchen Hood Replacement DeletedVarious Schools - Breaker Upgrade Electrical Panels per Code Design Start 10/03 11/15/11 12/1/11 1/5/12 1/16/12 Awaiting signed contractPanels Central Cabarrus High Electrical Vault Upgrades per Code Design Start 10/03 11/15/11 12/1/11 1/5/12 1/16/12 Awaiting signed contractCentral Cabarrus High Office Modifications for Security Construction Docs 9/29/11 10/12/11 11/10/11 11/23/11 2/24/12 Meeting to review design 10/7Central Cabarrus High Windows and Doors Construction Docs 9/29/11 10/12/11 11/10/11 12/22/11 3/30/12 4-6 week lead time on windows and doorsConcord High School Chiller & Controls Replacement Construction Docs 10/10/11 10/23/11 11/24/11 12/26/11 3/23/12Concord High School Dining Expansion Construction Docs 10/3/11 10/16/11 11/17/11 1/6/11 6/29/12 Meeting to review design week of 10/10Concord High School Auditorium Construction Docs 10/3/11 10/16/11 11/17/11 12/12/11 6/1/12 Meeting to review design week of 10/10Northwest Cabarrus High Gym Addition Construction Docs 1/13/12 2/5/12 3/15/12 4/10/12 12/17/12 Meeting to review design week of 1/20Northwest Cabarrus High Chiller & Controls Replacement Construction Docs 10/10/11 10/23/11 11/24/11 12/26/11 3/23/12Northwest Cabarrus Middle Heat Pumps In design 10/14/11 2/14/12 3/14/12 Summer 2012 Summer 2012 Meeting to review design week of 10/23Mt. Pleasant Elementary A/C, new VAV boxes, and controls Summer 2012 Summer 2012J.N. Fries Middle School Partial Roof Replacement Construction Docs 10/2/11 10/15/11 11/15/11 11/22/11 12/10/11Mt. Pleasant Middle School * Servers, Switches, Wireless, Wiring Construction Docs 10/3/11 10/12/11 11/10/11 11/22/11Jay M. Robinson High Servers, Switches, Wireless, Wiring Construction Docs 10/3/11 10/12/11 11/10/11 11/22/11Central Cabarrus High Servers, Switches, Wireless, Wiring 10/28/11 11/10/11 12/10/11 12/22/11Mt. Pleasant Middle School Cooling Tower Replacement (only) Construction Docs 11/1/11 11/15/11 12/20/11Central Cabarrus High Chiller & Controls Replacement 1/2/12 1/15/12 2/15/12Northwest Cabarrus High Switches, Wireless, Wiring 10/28/11 11/10/11 12/10/11 12/22/11Concord High School Switches, Wireless, Wiring 11/29/11 12/13/11 1/13/12 1/25/12Northwest Cabarrus Middle Servers, Switches, Wireless, Wiring 11/29/11 12/13/11 1/13/12 1/25/12Concord Middle School Servers, Switches, Wireless 1/2/12 1/13/12 2/13/12 2/25/12Northwest Cabarrus High Practice Athletic Fields Design TBD TBD PendingConcord High School Weight Room Design TBD TBD PendingBidIssueDateBidOpeningDateConstructionStartCompletionDateNotesAttachment number 1A-1Page 6

October 3, 2011 (Work Session)PageConcord High School Vocational Building Design TBD TBD PendingMt. Pleasant High School Boilers Replacement Design Start 10/03 11/15/11 12/1/11 1/4/12 Spring 2012 Spring 2012 Awaiting signed contractWinecoff Elementary School Servers, Switches, Wireless, Wiring 1/2/12 1/13/12 2/13/12 2/25/12Beverly Hills Elementary Chiller & Controls Replacement 1/2/12 1/15/12 2/15/12Chiller & Controls Replacement (surplus fundsMt. Pleasant Middle Schoolfrom Item 17)* Project scope revised to only include new cooling towerTBDCCS – Cabarrus County School’s Request for Use of QSCB Contractor Sales TaxKelly Kluttz, Cabarrus County Schools Finance Director, requestedcontractor sales tax, currently refunded by the State to the County andreserved to pay debt service, be used to offset project cost overruns for theQSCB (Qualified School Construction Bonds) projects. A general discussionensued on whether to use the sales tax refunds for debt service payments asis customarily done or to fund other QSCB projects on the priority list. Ms.Kluttz, Mike Downs, Interim County Manager and Pam Dubois, Deputy CountyManager responded to questions from the Board.Vice Chairman Poole advised that whatever decision is made, it shouldapply to both school systems.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Measmerand unanimously carried, the Board voted to place “Cabarrus County School’sRequest for Use of QSCB Contractor Sales Tax” on the October 17, 2011 Agendaas a New Business item.Rotary Park – Union Street and Corban AvenueBrian King and Mark Hermans, Concord Rotary Club, presented an updatedrequest to construct a small park at the corner of Union Street and CorbanAvenue. Mr. King reviewed a slide show of similar parks around the regionand the following overview as presented in the Agenda:Rotary SquareOverview and Essential ElementsTBD• Rotary Square will be designed and constructed solely with privatefunds and in-kind donations raised by Concord Rotary Club.• Rotary Square will be designed by licensed architects and engineersto be attractive, safe, durable and low-maintenance.• The County will continue to own the Rotary Square property at thecorner of South Union Street and Corban Avenue, but a restrictionwill be recorded limiting the property to use as Rotary Square.• Rotary Square will incorporate “dancing fountains” which willattract families to downtown. The fountains will be fullyprogrammable and can be made to operate only when people are presentif desired. Potable water will be used to ensure that the water isclean and safe. The County will not be responsible for the watercharges.• WSACC has formally agreed by board action last month to maintain thepumps and water features of Rotary Square at no cost to the County.• The County will maintain Rotary Square once it is complete. TheCounty will have no financial obligation for Rotary Square otherthan this minimal ongoing maintenance.• Rotary Square will be multi-functional, usable for example as:o A play area for childreno A small amphitheatre or concert paviliono A farmers’ marketo A craft show areao A place for press conferences, public announcements andcelebrationso A public gathering space• Rotary Square will be designed to discourage loitering.• Rotary Square promotes the County’s efforts to encourage tourism,local agriculture, small businesses and local spending.• Rotary Square is the perfect use for the property and adds abeautiful, engaging, family-friendly focal point to downtown at nocost to the County.• Rotary Square has the support of the City of Concord, the ConcordDowntown Development Corp., St. James Lutheran Church, WSACC, thePiedmont Farmers’ Market, major financial donors, and many downtownproperty owners and stakeholders.• Rotary Square will be a lasting legacy from the County, ConcordRotary Club and all those involved.PendingAttachment number 1A-1Page 7

October 3, 2011 (Work Session)Page• Rotary Square will build good will and better friendships and willbe beneficial to all concerned – essential elements of “The Four-WayTest” which all Rotary efforts seek to promote.A general discussion ensued with the following issues being addressed:ownership legalities; liability coverage; potential maintenance costs andmanagement issues; zoning compliance; the prohibition of sex offenders incounty parks; water and electrical usage issues; life expectancy of proposedbuilding materials; vehicular access issues; signage; ADA (Americans withDisabilities Act) compliance; construction should not occur until thefundraising efforts are finalized; etc.Vice Chairman Poole clarified that a rezoning application is needed andrequested a timeline of events (fundraising, construction, etc.). She alsorequested documentation identifying the affected residents and/or businessesand whether they support or are opposed to the proposed park. Further, sheasked staff to identify the liability issues and for the Rotary to obtainwritten documentation from WSACC (Water & Sewer Authority of Cabarrus County)on their commitment to maintain the water feature and pumps. Discussioncontinued.Richard M. Koch, County Attorney, also responded to several questionsfrom the Board throughout the discussion.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board voted to place “Rotary Park – Union Streetand Corban Avenue” on the October 17, 2011 Agenda as a New Business item;subject to receiving information requested at the work session.Board of Elections (Corban Avenue) Demolition – Selection ofArchitectural/Engineering FirmKyle Bilafer advised that a request for Qualifications (RFQ) forarchitectural and engineering services was posted to the county website onMarch 22, 2011 for the demolition of the former Board of Elections facilitylocated on Corban Avenue. Four (4) qualification packages were received andwere reviewed by the internal selection committee comprised of Countyemployees. Upon review of the RFQ submissions, the committee recommended theselection of Griffin Architecture, P.A.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board voted to place “Board of Elections (CorbanAvenue) Demolition – Selection of Architectural/Engineering Firm” on theOctober 17, 2011 Agenda as a New Business item.Emergency Management – Contract for Methamphetamine Lab Clean-upBobby Smith, Emergency Management Director, advised earlier this year,federal funding for clean-up of clandestine methamphetamine labs wassuspended. State resources were used for a time until that funding was alsoexhausted. The State Bureau of Investigation informed local jurisdictionsthat they were now responsible for the costs associated with the clean-up ofthese labs. The Sheriff's Office approached Emergency Management forassistance. He suggested the County enter into a contract with ContaminantControls, Inc. (CCI) to provide clean-up services for meth labs untilState/Federal funding is restored. He further advised a reimbursementprogram is available to refund costs associated with these clean-ups;however, that process takes about 18 months to complete. He furtherrequested $25,000.00 be placed into an account to cover the clean-ups costswith the funds being replaced through the reimbursement program. He alsoresponded to a variety of questions from the Board.A general discussion ensued about response times to the scene. ViceChairman Poole recommended the contract be tightened up in this area.Discussion continued. Chairman White recommended that any monies ceasedduring arrest be turned over to the County for clean-up costs or have thedefendant pay for the clean-up through restitution. He asked that thesescenarios be investigated. Further, he expressed his preference to demolishstructures found to be too costly to clean up. Discussion continued.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board voted to place “Emergency Management –Contract for Methamphetamine Lab Clean-up” on the October 17, 2011 Agenda asa New Business item.Human Services Building Upfit – Selection of Architectural Design FirmAttachment number 1A-1Page 8

October 3, 2011 (Work Session)PageKyle Bilafer, General Services Director, reported a request forQualifications (RFQ) for architectural services was posted to the countywebsite on June 29, 2011 for the upfit/renovations of the Human ServicesBuilding. Eight (8) qualification packages were submitted and were reviewedby the internal selection committee comprised of County employees. Uponreview of the RFQ submissions, he said four (4) firms were identified by thecommittee to make a formal presentation and respond to specific questionsrelated to the proposed project. Further, he said the presentations wereconducted on September 2, 2011. The internal committee voted after thepresentations with Yates, Chreitzberg & Hughes being selected as therecommended architectural firm. Mr. Bilafer and Mike Downs, Interim CountyManager, also responded to questions from the Board. Mr. Downs alsocommented on several county departments relocating to the Human ServicesBuilding.UPON MOTION of Commissioner Measmer, seconded by Commissioner Burrageand unanimously carried, the Board voted to place “Human Services BuildingUpfit – Selection of Architectural Design Firm” on the October 17, 2011Agenda as a Consent item.ITS – Proclamation Acknowledging October as Cyber Security Awareness MonthPam Dubois, Deputy County Manager, requested the proclamationacknowledging October as Cyber Security Awareness Month be adopted at thework session due to time constraints.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board suspended its Rules of Procedure andadopted the following proclamation:CYBER SECURITY AWARENESS MONTH IN CABARRUS COUNTYA PROCLAMATIONProclamation No. 2011-12WHEREAS, we recognize the vital role that technology has in our daily livesand in the future of our County, State and Nation, whereby today manycitizens, schools, libraries, businesses and other organizations use theInternet for a variety of tasks, including keeping in contact with family andfriends, managing personal finances, performing research, enhancing educationand conducting business; andWHEREAS, critical sectors are increasingly reliant on information systems tosupport financial services, energy, telecommunications, transportation,utilities, health care, and emergency response systems; andWHEREAS, the use of the Internet at the primary and secondary school levelsin this State enhances the education of youth by providing them access toonline educational and research materials; and at institutions of highereducation, the use of information technology is integral to teaching andlearning, research, and outreach and service; andWHEREAS, Internet users and our information infrastructure face an increasingthreat of malicious cyber attack, loss of privacy from spyware and adware andsignificant financial and personal privacy losses due to identity theft andfraud; andWHEREAS, the Stop.Think.Connect. Campaign (www.stopthinkconnect.org) is anational effort coordinated by a coalition of private companies, nonprofitsand government organizations to help all digital citizens stay safer and moresecure online; andWHEREAS, the Multi-State Information Sharing and Analysis Center wasestablished to provide a collaborative mechanism to help state, local,territorial and tribal governments enhance cyber security; and CabarrusCounty Information Technology Services provides a comprehensive approach tohelp enhance our security; andWHEREAS, the U.S. Cyber Challenge initiative (www.uscyberchallenge.org) isworking to identify 10,000 of America's best and brightest to fill the ranksof cyber security professionals where their skills can be of the greatestvalue to the nation; andAttachment number 1A-1Page 9

October 3, 2011 (Work Session)PageWHEREAS, maintaining the security of cyberspace is a shared responsibility inwhich each of us has a critical role, and awareness of computer securityessentials will improve the security of Cabarrus County informationinfrastructure and economy; andWHEREAS, the U.S. Department of Homeland Security (www.us-cert.gov), theMulti-State Information Sharing and Analysis Center (www.msisac.org), theNational Association of State Chief Information Officers, (www.nascio.org),and the National Cyber Security Alliance (www.staysafeonline.org) havedeclared October as National Cyber Security Awareness Month; and all citizensare encouraged to visit these sites to learn about cyber security and putthat knowledge into practice in their homes, schools, workplaces, andbusinesses.NOW, THEREFORE, BE IT RESOLVED, that the Cabarrus County Board ofCommissioners does hereby proclaim October asCYBERSECURITY AWARENESS MONTHIN CABARRUS COUNTYAdopted this the 3rd day of October, 2011/s/ H. Jay White, Sr._________________H. Jay White, Sr., ChairmanCabarrus County Board of CommissionersParks Department – Resolution of Support for a Carolina Thread Trail DOT –Tiger Grant ApplicationLonda Strong, Parks Director, reported the Carolina Thread Trail (CTT)has identified a section of the adopted Cabarrus County Thread Trail GreenwayPlan for a DOT (Dept. of Transportation) Tiger Grant application. Theidentified section has 18.8 miles in the Kannapolis, Concord, and Harrisburgjurisdictions and joins Charlotte/Mecklenburg to complete the 34 mile sectionof identified trail. This $17 million federal grant application will becompleted by the CTT staff and contract vendors. There is a 20 percent localmatch for the jurisdictions receiving funding for the greenway development asfollows: Kannapolis - $349,007.89; Concord - $2,472,940.99; and Harrisburg -$678,773.76. However, no funds are requested from the County.Lindsey Dunavent, Carolina Thread Trail and Stanly County Commissioner,advised the resolution of support will be submitted with an application forthe Tiger funds. He stated the transportation grant consists of an eighty(80) percent grant and a twenty (20) percent local match. A resolution ofsupport has already been approved by the cities of Concord, Kannapolis andHarrisburg, as well as, the Cabarrus Visitors Bureau. He also responded toquestions from the Board.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board voted to place “Parks Department –Resolution of Support for a Carolina Thread Trail DOT – Tiger GrantApplication” on October 17, 2011 Agenda as a New Business item.Solid Waste – Cabarrus County Construction and Demolition Landfill /Household Hazardous Waste Facility – Revised Fee ScheduleKevin Grant, Sustainability Manager, reported the Solid WasteDepartment suggests the collection fees for used televisions and computermonitors be eliminated from the current fee schedule. The County currentlycharges $5.00 for each television up to 20” diagonal and computer monitorsand $10.00 for larger televisions brought to the HHW Facility. However,there are no charges for these items in the County’s new 3-year contract witheCycleSecure, the used electronic recycling vendor. Mr. Grant also respondedto questions from the Board.The proposed fee schedule is as follows:Cabarrus County Solid Waste Fee ScheduleEffective: November 1, 2011Construction and Demolition (C&D) Waste$31.00 per ton / minimum charge$25.00 flat rate per load 501 to 1,999 pounds$13.00 flat rate per load 1 to 500 poundsAttachment number 1A-1Page 10

October 3, 2011 (Work Session)PageUncontaminated Yard WasteMixed Debris**Special Handling Charge$30.00 per ton$45.00 per ton$30.00 per loadNotes: C&D Fees will increase for FY 2013 through FY 2014 - from $31.00 to $32.00All Loads Subject to State Disposal Tax : $2.00 per tonResident Household Solid/Yard WasteUp to 5 (32) gallon bags $4.006 to 10 (32) gallon bags $6.00Pickup or Trailer not to exceed 8 Feet in $10.00lengthPickup or Trailer w/sideboards $16.00Sale of MulchPickup/trailer load (8ft. or less) $8.00Call 704-920-2950 for AvailabilityWednesdays2:00 p.m. – 4 p.m.Saturday8:30 a.m. – 1:00 p.m.ElectronicsTelevisions up to 20” diagonalTelevisions larger than 20”Computer MonitorsNo ChargeNo ChargeNo ChargeAll Other Electronics Computers and peripherals, printers/copiers,radios, fax machines, landline and cell phones,answering machines, VCRs, DVD players, stereos,mp3, PDAs, speakers, etc.ResidentsNo ChargeBusinesses$0.10 per poundRecyclable MaterialsCardboardHousehold Paper: newspaper, magazines, junkmail, office paper, etc.Green, brown and clear glass beverage or foodcontainersAluminum and steel CansPlastic containers, types 1-7Used Motor Oil and FiltersAntifreeze / CoolantAutomotive / Marine batteriesUsed Tires: Passenger car tires delivered bycounty residents will be accepted in loads offive (5) or less. Tires from commercialestablishments must be delivered to US TireRecycling on Poplar Tent Road consistentwith N.C., G.S. 130-A-309.58No ChargeReceive a $4.00 credit towardshousehold waste disposal feewith a donation of two (2)grocery size bags ofrecyclable materials.(No plastic or foam bags,please.)UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board voted to place “Solid Waste – CabarrusCounty Construction and Demolition Landfill / Household Hazardous WasteFacility – Revised Fee Schedule” on the October 17, 2011 Agenda as a Consentitem.Tax Administration – Adoption of the 2012 Schedule of ValuesBrent Weisner, Tax Administrator, advised there have been a few changesto the draft 2012 Schedule of Values since its original presentation to theBoard in August. Highlights are as follows:• photographs were added to Chapter 12;• a section was added to Chapter 9 that addresses golf course evaluation;• explanations were added to Chapter 8 regarding capitalization rates;and• an intensive re-study has been done on base rates of single-familyhomes, resulting in a reduction from $70.00 to $68.00.Mr. Weisner also responded to a number of questions from the Board.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board voted to place “Tax Administration –Attachment number 1A-1Page 11

October 3, 2011 (Work Session)PageAdoption of the 2012 Schedule of Values” on the October 17, 2011 Agenda as aNew Business item.BOC – Receive Updates from Commission Members Who Serve as Liaisons toMunicipalities or on Various Boards/CommitteesChairman White announced:• the CVB (Convention and Visitor’s Bureau) is relocating to Exit 49 offI-85 and their grand opening will be held on October 11 th ;• CHA (Cabarrus Health Alliance) has received one of six grants awardedto North Carolina organizations by Blue Cross Blue Shield FoundationNorth Carolina to provide a dental case manager for Medicaid patients;• Child Health became the first clinic in the CHA to use electronicmedical records on August 23 rd ; and• Child Health has adopted the American Academy of Pediatrics BrightFutures curriculum, the national standard of care for pediatrics.Vice Chairman Poole announced that citizens from Concord’s sister city,Killarney, Ireland were visiting Concord. She expressed appreciation to theCVB for sending a gift basket and to the Interim County Manager for providingshirts.AdjournUPON MOTION of Commissioner Measmer, seconded by Commissioner Burrage,and unanimously carried, the meeting adjourned at 5:47 p.m.________________________Administrative AssistantAttachment number 1A-1Page 12

October 17, 2011 (Regular Meeting)PageThe Board of Commissioners for the County of Cabarrus met in regularsession in the Commissioners’ Meeting Room at the Cabarrus CountyGovernmental Center in Concord, North Carolina on Monday, October 17, 2011,at 6:30 p.m.Present – Chairman: H. Jay White, Sr.Vice Chairman: Elizabeth F. PooleCommissioners: Larry M. BurrageRobert W. CarruthChristopher A. MeasmerAlso present were Mike Downs, Interim County Manager; Richard M. Koch,County Attorney; Pam Dubois, Deputy County Manager and Kay Honeycutt, Clerkto the Board.Chairman White called the meeting to order at 6:30 p.m.The Air Force Junior ROTC from Northwest Cabarrus High School conductedthe Flag Ceremony. Students participating were: Scott Brophy, CadetCaptain, Chris Finley, Cadet 2 nd Lieutenant and Anthony Orefice, CadetCaptain.Pastor Jerry Hagler from Mt. Carmel United Methodist Church in Concorddelivered the invocation.(L) CLOSED SESSION(L-1) Closed Session – Threatened or Pending LitigationChairman White advised of the need to move the closedsession to thebeginning of the meeting.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Carruthand unanimously carried, the Board moved to go into closed session asauthorized by NCGS 143-318.11(a)(3). .UPON MOTION of Commissioner oner Carruth, secondedby Commissioner Measmerand unanimously carried, the Board moved to come out of closed session.Return to Open Session(A) APPROVAL OR CORRECTION OF MINUTESUPON MOTION of Commissioner Measmer, seconded by Commissioner Burrageand unanimously carried, the Board approved the minutes of September 6, 2011(Work Session), September 19, 2011(Regular Meeting) as written.(B) APPROVAL OF THE AGENDADRAFTFTChairman White reviewed the following changes to the Agenda:Closed Session moved tothe beginning of the meeting.DhiteAddition – Consent:(F-4) Finance – Budget Amendment – 911 Emergency Telephone System SpecialRevenue Fund(F-9) BOC – Resolution Requesting the North Carolina Senate and House to Workwith the North Carolina Department of Transportation to Approve Fundsfor Turn Lanes at Highway 601 and Flowes Store RoadRemoval – New Business:(G-4) Rotary Park – Union Street and Corban AvenueAt the request of the applicantSupplemental Information – Approval or Correction of Minutes:(A-1) Approval or Correction of Meeting MinutesSeptember 19, 2011 (Regular Meeting)Supplemental Information – New Business(G-5) Parks Department – Resolution of Support for a Carolina Thread DOT –Tiger Grant ApplicationTravis Morehead will present instead of Lindsey DunaventUPON MOTION of Commissioner Carruth, seconded by Vice Chairman Pooleand unanimously carried, the Board approved the Agenda as amended.A-1Page 13

October 17, 2011 (Regular Meeting)Page(C) RECOGNITIONS AND PRESENTATIONS(C-1) DSS – Recognition of Betty Jean Prewitt for Service on Social ServiceBoardChairman White recognized Betty Jean Prewitt for her six (6) years ofservice on the Social Service Board.Ms. Prewitt was unable to attend tonight’s meeting.Services Director, accepted the certificate on her behalf.Ben Rose, Social(D) INFORMAL PUBLIC COMMENTSChairman White opened the meeting for Informal Public Comments at 7:08p.m. He stated each speaker would be limited to three minutes.Evelyn Barbee, resident of 9668 Ravenscroft Lane NW in Concord, statedshe is enrolled in the current County Government 101 class, which has beenvery informative.Jason Oesterreich, resident of 800 Towncreek Place in Concord,presented the following comments on the draft 2012 Schedule of Values:First, I want to commend you on your rejection of thefederal stimulus funds. By that action, theCounty isemphatically stating that it is attempting to do its part toreign in out of control spending. Leadershipmust startsomewhere.However, I do note that at the same time this Commission iscondemning out of control federal spending, out of controlspending at the County level is now driving out of control taxincreases.I ask you, will you apply the same fiscal principles thatyou unanimously voted for in terms of the Federal Government toour budget here locally?This Schedule e of Values is stillnothing more than a taxincrease on the citizens of CabarrusCounty. As noted in yourlast Commission meeting, the residential base rate went up 18percent to match the housing price increase in 2008 but, evenwith the additional ditional $2.00reduction, has come down only 4 percentdespite a 15 percentdecrease in home prices.At your last meeting,Mr. Weisner stated that the index wasbased on building cost,not on home sales values. However, atyour work session, inannouncing a minimal $2.00 reduction, Mr.Weisner stated, “In explaining to him how we did go about it, wenoticed that t in the past few months the price of single familyhomes has continued to drop slightly and that’s where we came upwith the $68.00”.DRAFTThis statement shows that the base rate is of course tiedto market values.In addition to the reduction for market values announced,the rate contains a major error overstating construction costs.When I met with Mr. Weisner, I noticed that in hiscalculation of the per square foot price his office was doublecounting some expenditures. These items were included in the persquare foot price but then additionally as an add-on after thegeneric square foot price is established. For instance, fireplaces are included in calculating the per square foot price butthen once that value is determined, an additional sum is added tothat value up to $6700 for a fireplace. Thus, including afireplace in the per square foot price artificially inflates theper square foot price because it is a separate add on.Mr. Weisner said he was going to fix this error, but it wasnot addressed. Worth of note though is that Mr. Weisner said “Icould move the base rate up $2.00 or down $2.00 and we wouldstill get to the same value because we use multiple factors toget to 100 percent of market value so if we move down on baseA-1Page 14

October 17, 2011 (Regular Meeting)Pagerate we would adjust other factors up to get to the samenumber.” It is interesting that the base rate was decreasedexactly $2.00 but for market reasons.Deborah Greer, resident of 28 Barbee Road SW in Concord, presented thefollowing comments on behalf of “We The People North Carolina” in oppositionto the adoption of the 2012 Schedule of Values:We The People North Carolina, Inc. speak in opposition tothe adoption of the 2012 Schedule of Values. Zillow.com isreporting the median house price is nearly $169,600.00 down, 8.2percent from a year ago and off nearly 30 percent from the top ofthe market in 2006. Breaking news. The housing market stillstinks. According to online real estate firm, Zillow.com, houseprices across the nation fell 3 percent in the first quarter ofthe year and were down 1 percent in March from February, the 57 thconsecutive monthly drop. The median house price is now$169,600.00, down 8.2 percent from a year ago and off nearly 30percent from the top of the market in 2006. In the category of“it can get worse”, Zillow anticipates that prices could slideanother 7 to 9 percent from this point and that the allusivebottom to the housing market will not come until 2012 at theearliest. House prices have declined from peak levels at theheight of the housing boom according to a range of measures.Prices are approaching trend levels from the 1990’s.Adjustedfor changes in mortgage interest rates and income growth, pricestabilization with its positive implications for reducingforeclosures will be a critical factor in the reduction ofunsoldinventories. The tax administration department hassuggested areduction in property values from the current $71.50 persquarefoot to a downward adjusted $68.00 per square foot whichrepresents a 16 percent decline e in the prevailing market.Considering the above excerpts from 2 different sources, a 16percent reduction is nowhere close to accuratelyreflecting the30 percent decline which has already beenexperienced and anadditional 7 to 9 percent decline which is projected to continueinto 2012. It is our position on that the additional dit reductions inthe per square foot price should be used and a newly revisedschedule of values begenerated for the 2012 propertyrevaluation. By doing this, the citizens of Cabarrus County willhave a much more accurate valuation of their property values asthey relate to the current real estate market situation. Inaddition, we are opposed to the acceptance of the 2012 Scheduleof Values as it relates to the increase in property tax from 63cents per hundred now, to aprojected 70.5 cents per hundredstarting in 2013. We were promised by this Board ofCommissioners sioners that if we voted to accept the one quarter centsales tax increase, thiswould not happen. Though, We The PeopleNorth Carolina stood asthe lone voice in opposing the sales tax,the small number ofcitizens who responded to the specialelection voted to authorize that sales tax as requested. Now asshown, just a few months ago in your projected 5-year budget, weare looking at the probability of an increase in the property taxrate. Because of the property values in Cabarrus County havingdeclined, there will be a decline or shortfall in the amount oftaxes received by the county because of these lower values. Wehave heard that by increasing the tax rate from 63 cents perhundred to 70.5 cents per hundred, the county will have arevenue.DRAFTRonnie Long, resident of 4140 Brownwood Lane in Concord and Presidentof “We The People”, read the following statement:“We The People NC Inc.”, would like to take thisopportunity to commend Our Board Of Commissioners for the standyou took last month when you rejected a Grant Proposal for theWinterization of Property here in Cabarrus County. We understandthat was a hard and in some people’s minds wrong decision.We The People NC believe that your decision was the rightone and also commend Commissioner Carruth for his furtherstatement that our community and our churches should step up andtake the lead for these types of projects. Even though we areall facing hard financial times and our financial abilities todonate have been diminished we can still donate our time, effortA-1Page 15

October 17, 2011 (Regular Meeting)Pageand labors to benefit those who are less fortunate than we maybe.This board has exemplified a new attitude of cooperationand understanding. Many of us in the private sector see that youare beginning to hear our cries for relief from the burdens ofgovernment and are taking positive actions to change the way thiscounty does business. For that we are extremely grateful. Youhave begun a journey in a new direction with a new attitude andbuilding on those brave, positive steps and actions which youtook last month We The People NC are asking you to continue thatsame kind of bravery and leadership as you take even more stepstoward governing the way Cabarrus County Citizens are telling youthey want the business of our County handled. We would like tothank you for acknowledging the fact that the business ofgoverning belongs to the citizens and that many of us haveawakened from our slumber and are now taking our rightful placebeside you as together we go about the people’s business.With that in mind We The People NC feel the need to speakin opposition to three items of new business on tonight’s Boardof Commission agenda. They are the proposed Carolina ThreadTrail, the School Board’s request to use QSCB Contractor SalesTax and the Adoption of 2012 Schedule of Values.We are opposed to the spending of over $17 Million on agreenway through Cabarrus County because of threemajor reasons.Spending borrowed money, future maintenance nce cost, conversion ofprivate land ownership to public.We are opposed to the conversion of money intendedto helppay down the more than $500 Million lion SchoolBond Debt to newspending projects thus putting the Citizens even deeper in debt.We are opposed to the acceptance ofthe 2012 Schedule ofValues as it relates to the increase in property tax from 63cents per hundred now to a projected 70.5 cents per hundredstarting in 2013. We were promised by the County commissionersthat if we voted to accept theone quarter cent sales taxincrease this would not happen.Walter Smiley, resident of 4720 Hendrix Court in Concord and member of“We The People”, read the following statement:I speak in oppositionto the proposed Carolina ThreadTrail. After hearing the proposal by the Parks Department –Resolution of support for the Carolina Thread Trail DOT TigerGrant application atthe Board of Commissioners work session inOctober 2011, in researching this matter, We The People muststand up and speak out in opposition to this expense of over $17million for this specific project. We oppose this request for 3reasons. First, the project does not pass our basic needs test.Is there a need by the general public of Cabarrus County for theexpansion of the additional of the greenway system that currentlyexists? The short answer is no. Especially now at thisparticular time due to the cost as it relates to our currentlocal state and national economic situation. Second, thisproject proposes the use of a Federal grant and is erroneouslybeing promoted as not costing the citizens of Cabarrus Countyanything. This is not completely true on at least 2 fronts.First, Federal grant money does not magically appear. It comesout of the pockets of tax payers like me, you and those peoplebehind me. The Federal Government is currently borrowing atleast 43 cents of each dollar it spends, therefore it is spendingmoney it simply does not have which makes no common sense.Second, the future cost to our citizens for ongoing maintenanceand upkeep has not been identified nor has the source other thantax payer money been identified to pay these expenses. Third,this project is part of a much larger plan to convert land fromprivate ownership to government owned and control land asoutlined in a document entitled United Nations SustainableDevelopment, United Nations Conference on Environment andDevelopment held in Rio de Janeiro, Brazil June 3-14, 1992subtitle Agenda 21. As reported by the World Net Daily postedOctober 7, 2011, The New World Disorder, by Henry Lamb warns ofDRAFTA-1Page 16

October 17, 2011 (Regular Meeting)PageAgenda 21 coming to your community. The following is from HenryLamb’s article:The Department of Transportation and the EnvironmentalProtection Agency also have grant programs that promote theimplementation of Agenda 21's sustainable developmentrecommendations. Perhaps more than any other influence, Agenda 21is responsible for transforming government from a servant of thepeople to the master of the people. Agenda 21 is the outgrowth ofa fundamental transformation of philosophy established in 1976 atthe United Nations Conference on Human Settlements. Thatconference adopted a document which said: Land … cannot betreated as an ordinary asset, controlled by individuals andsubject to the pressures and inefficiencies of the market.Private land ownership is also a principal instrument ofaccumulation and concentration of wealth and thereforecontributes to social injustice…. Public control of land use istherefore indispensible.In other words, the United Nations believes that governmentknows better how to use our land than we do and it wants to takeaway our property rights and control of that land.Bobbi Crawford, resident of 780 Archdale Drive in Concord in the FarmHill community, addressed high property taxes, noting ng hertaxes were raisedin 2008 to $1,032.00 when the property was appraised at$90,000.00. Now, hertaxes are $3,127.00 after the value was reassessed ed at $179,000.00. She saidan assumption was made that the entire community wouldsell as commercialproperty. She advised that Farm Hill is not commerciallyzoned and shouldnot be taxed as such because it is residentially zoned. Further, sheaddressed tax increases in other developments ents locatedacross the interstate.She explained that homes in the Farm Hill communityare very old single anddouble-wide mobile homes and some are fallingapart.She addressedKannapolis’ desire to have “tall strikingbuildings” located there andexpressed concern for residents’ ability to payhigh taxes while living onSocial Security benefits. She also commented on thedifficulties encounteredwhen a neighbor’s heir attempted ed to put another residential structure back onthe property at the front of the development.Finally, she advised that thedevelopment’s covenants prohibit commercial property unless all propertyowners sell out.Barbara Burrage, resident of 558 Sagewood Place SW in Concord and readthe following statement:t:Mr. Chairman, Vice Chairmanand Commissioners,I would like to address the Thread Trail also. I have notbeen a part of someof the other information that has gonethrough the circuit.I would like to know what is the cost,analysis and benefits? What is the concept and history regardingthis project?It is more in depth I think, than any of usrealize. We have not even begun to scratch the surface of whatit means and what it will mean to our future. I am not antirecreational,I am not anti-parks, I am not anti-growth, I amjust anti-government taking everything from us and giving usnothing.DRAFTThis is a $17 million dollar stimulus debt. I repeat debt,not a freebie like all are promoting it to be.In reality it is another “Shovel Ready Job”. I wouldcertainly appreciate and expect great consideration on behalf ofthe taxpayers and voters, respectfully. Will you give us a soliddefinite answer to these questions? I would like to interjectright here. I would like to thank the military both living anddead for this right to stand before you tonight, the right foreverybody to vote or not vote, the right to think, not think, theright to speak or not speak, the right to be heard. We havefamilies suffering, losses, and devastations so I can do this andyou can do your job. For that I am grateful and I salute thefamilies of all who have served.What does it do for unemployment? We are at 12 percent,last quote I read. What type of product does it offer to producean income for a tax base? Our economy is so fragile here andthroughout the nation, we are not immune from a total collapse.A-1Page 17

October 17, 2011 (Regular Meeting)PageIn retrospect, previous boards that approved everysubdivision, with lot sizes .24 or even less, leaving us withoutany yards and common areas. There are no safe uncongested roadsfor children to play in their yard without being in the road orin a neighbor’s yard. Cars are lined up on both sides. Thereare no adequate parking spaces in their own houses. You can gothrough any subdivision unless there is a foreclosure sign is outfront. You cannot get through it. A child cannot play in theiryard. This is why we have to seek out a park and to get ourchildren outside. Otherwise they have become gamers and glued toMP3’s, etc.This has created the overwhelming expense to provide parks,ball fields, etc. Along with this, over building in mass, hascreated a tremendous burden on the schools. This is anotheroverwhelming debt, the tax payers must absorb.This proposed thread trail, will not ease the loss of jobs,loss of houses, I do not believe the stress on families will beeradicated by a Thread Trail.I close with this statement, how many homeless, hungry,destitute people are going to benefit from this trail? None. Iwill quote Forest Gump, “stupid is, as stupid does”. Thank You.With there being no one else to address the Board, Chairman Whiteclosed that portion of the meeting.(E) OLD BUSINESSNone.(F) CONSENT AGENDA(F-1) Commerce – 2011-2012 HOME Program ProjectOrdinance and BudgetAmendmentCabarrus County participates inthe Cabarrus/Iredell/Rowan HOMEConsortium for housing rehabilitation.The contract for funding has beenreceived from Concord and a project ordinance and budget amendment must beadopted to allocate the funds. The required match was included in theCounty's FY 2011-12 budget.UPON MOTION ON of Commissioner Burrage, seconded by Commissioner Carruthand unanimously carried, theBoard adopted the project ordinance andfollowing budget amendment:DRAFTDate: 9/6/2011 Amount: $155,706Dept. Head: Jonathan n Marshall, AICPDepartment: Commerce- Community Development√ Supplemental RequestPurpose: To allocate 2011-2012 HOME funds.Account Number AccountD201Name Approved Budget Inc Amount Dec Amount Revised Budget41093668-9605 Consultants $0.00 $7,115.00 $7,115.0041093668-9383 Sub-Contractor Const. $0.00 $148,591.00 $148,591.0041063667-6432 HOME Consortium Revs $0.00 $125,706.00 $125,706.0041063667-6902 Contr. from Gen Fund $0.00 $30,000.00 $30,000.00CABARRUS COUNTY HOME 2011-2012 GRANTSPECIAL REVENUE PROJECT ORDINANCEOrdinance No. 2011-36BE IT ORDAINED, by the Board of County Commissioners of the County ofCabarrus, North Carolina that, pursuant to Section 13.2(a) of Chapter 159 ofthe General Statutes of North Carolina, the following grant project ordinanceis hereby adopted:Section 1. The projects authorized is for the Grant Projects for thepurpose of receiving and disbursing funds as directed Home Program Grant. Theproject is referenced in Section 3.Section 2. The officers of this unit are hereby directed to proceedwithin the terms of the Generally Accepted Accounting Principles (GAAP), thegrant terms and the budget contained herein.A-1Page 18

October 17, 2011 (Regular Meeting)PageSection 3. The following budgeted amounts are appropriated for theprojects:HOME Program $ 155,706Total $ 155,706Section 4. The following revenues are anticipated to be available tocomplete these projects:HOME Program Grant $125,706Contribution from General Fund $30,000Total $ 155,706Section 5. The Finance Officer is hereby directed to maintain withinthe Grant Project Fund sufficient detailed accounting records to satisfy theterms of any debt financing resolutions and any grant agreements or federaland state regulations.Section 6. Funds may be advanced from the General Fund for the purposeof making payments as due. Reimbursement requests should be made to thegrantor agencies in an orderly and timely manner.Section 7. The Finance Officer is directed to report, at the request ofthe Board, on the financial status of each project element eme in Section 3 andon the total revenues received or claimed.Section 8. Copies of this grant project ordinance shall be furnished tothe Clerk to the Governing Board, and to the Budget Officer and the FinanceOfficer for direction in carrying out the projects.Section 9. At the completion of each individualproject, allunrestricted excess funds are transferred ed to the General Fund and the GrantProject Ordinance is closed.Section 10. The County Manager is hereby authorized to transferrevenues and appropriation within an ordinance as contained herein under thefollowing conditions:a. The Manager may transfer amounts between objects of expenditures andrevenues within a function without limitation.b. The Manager may transfer amountsup to $100,000 between functions ofthe same ordinance.c. The Manager may transfer amounts between contingency funds which areset aside for a specific project forbudgetary shortfalls or upon theappropriate approval of a change order.d. Upon notificationoffunding increases or decreases to existinggrants or revenues or the award ofgrants or revenues, the Manager or FinanceOfficer may adjust budgets to match, including grants that require a Countymatch for which funds are available.e. The Manager may enter into and execute change orders or amendmentsto County construction contracts in amounts up to $90,000 when the projectordinance contains sufficient appropriated but unencumbered funds.ATTEST:/s/ Kay Honeycutt_Clerk to the BoardDRAFTAdopted this 17th day of October, 2011.Cabarrus County Board of CommissionersBY: /s/ H. Jay White, Sr._______H. Jay White, Sr., Chairman(F-2)DayCommerce – Proclamation Declaring October 30, 2011 as WeatherizationOctober is the National Energy Awareness Month. As part of the energyawareness initiative, October 30 is declared Weatherization Day. EachOctober, Weatherization agencies reach out to the public to provideinformation regarding this program. The Weatherization program is a lowincomeenergy efficiency program. This program provides home energy auditsand makes energy efficient upgrades to homes to save low income familiesmoney on their energy costs.A-1Page 19

October 17, 2011 (Regular Meeting)PageUPON MOTION of Commissioner Burrage, seconded by Commissioner Carruthand unanimously carried, the Board adopted the following proclamation:Proclamation of Weatherization Day 2011Proclamation No. 2011-13Whereas, October is National Energy Awareness Month, and October 30 isdesignated as National Weatherization Day; andWhereas, the County of Cabarrus has a long standing commitment toconserve its resources and to help low-income households through itsWeatherization Assistance Program; andWhereas, the State of North Carolina has administered theWeatherization Assistance Program since its inception in 1976, providing avariety of state and federal resources through numerous community actionagencies, housing authorities and departments of local government that servepeople in every county in the state; andWhereas, it is important to recognize the importance of those programsthat ensure that all residents, especially those living at or below thefederal poverty level, have the opportunity to live in energy efficient,healthy, safe, and comfortable homes as provided for bythe WeatherizationAssistance Program;Now, Therefore, I, H. Jay White, Sr., Chairman of Cabarrus County Boardof Commissioners, do hereby proclaim October 30, 2011 as:“Weatherization Day”in the County of Cabarrus and I urge all citizens to join me in thisobservance.Adopted this the 17 thday ofOctober, 2011./s/ H. Jay White, Sr.______H. Jay White, Sr.,ChairmanBoard of Commissioners(F-3) Finance – Extension of AuditContract with Martin Starnes andAssociates, CPA’s for FY 2012 through FY 2016, with Additional One-YearRenewalsCabarrus County has worked with Martin Starnes and Associates for thepast three years on the County'saudit. We have built a great relationshipand made significant improvements on the County's internal controls with thefirm's guidance and assistance. The Finance department would like to extendthe contract between MartinStarnes and Associates and Cabarrus County for afive-year period with two additional one-year options. The fee increases arereasonable and do not exceed 1.2 percent per year over the five-year period.DRAFTUPON MOTION of Commissioner Burrage, seconded by Commissioner Carruthand unanimously carried, the Board approved the contract between CabarrusCounty and Martin Starnes and Associates, CPA’s as set forth above; andauthorized the County Manager to execute the contract on behalf of CabarrusCounty, subject to review or revisions by the County Attorney.(F-4) Finance – Budget Amendment – 911 Emergency Telephone System SpecialRevenue FundThe attached budget amendment enables funding for the followingexpenditures:1. Reclassify budgeted expenses from Purchased Services to EquipmentRental for the rental of the Positron Host-Remote system for a fullyear - $11,385.25 monthly rental.2. Appropriate funds from the FY 2011 911 ETS Fund Balance for publicsafety needs pursuant to Section 9 of Session Law 2010-158. Newlegislation now allows for primary PSAP's to use up to 50 percent ofthe Emergency Telephone System Fund Balance at June 30, 2010. Thisproject was approved by the Board of Commissioners in FY 2011. Fundsare now needed and will be used primarily for the purchase of radio andrecording equipment for the upgrade of the 911 station. This projecthas a start date of November 7, 2011.A-1Page 20

October 17, 2011 (Regular Meeting)PageUPON MOTION of Commissioner Burrage, seconded by Commissioner Carruthand unanimously carried, the Board adopted the following budget amendment:Date: 10/5/2011 Amount: $440,180Dept. Head: Shelley Farris, Acct. SupervisorDepartment: Finance√ Supplemental RequestPurpose: This budget amendment is to do the following: 1) Reclassify budgeted expenses fromPurchased Services to Equipment Rental for the rental of the Positron Host-Remote system for afull year - $11,385.25 monthly rental. 2) Appropriate funds from FY 2011 Fund Balance for publicsafety needs pursuant to Section 9 of Session Law 2010-158. New legislation now allows forprimary PSAP's to use up to 50% of the Emergency Telephone System Fund Balance at June 30, 2010.The funds will be used primarily for the purchase of radio and recording equipment.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget40192740-9445 Purchased Services $556,573.00 $136,623.00 $419,950.0040192740-9401 Equipment Rental $0.00 $136,623.00 $136,623.0040192740-9860-50% Equip/Furniture $0.00 $303,557.00 $303,557.0040162740-6901 FB Appropriated $0.00 $303,557.00 $303,557.00(F-5) Human Resources – Drug Free Workplace Policy RevisionCabarrus County recently participated in a Federal TransitAdministration Drug and Alcohol Compliance Program Audit. The County isrequired to revise its current Drug Free Workplace Policy. This is a requestto adopt the recommended changes to the Drug Free Workplace Policy: SectionII A and I, Section VII E and F, and Appendix G, L, N, Pand Q for compliancewith this federal audit.UPON MOTION of Commissioner Burrage, seconded by Commissioner Carruthand unanimously carried, the Board adopted therecommended revisions to theDrug Free Workplace Policy with authorization ation for staff tomake necessaryadministrative adjustments to forms and formatting, grammatical andadministrative adjustments in the published document.Revisions to Section II A and I, Section VII E and F, and Appendix G,L, N, P and Q are as follows:Recommended Changes to the CabarrusCounty Drug Free Workplace PolicyRevisions ions Effective October 17, 2011II. DefinitionsA. Alcohol Test – Any accepted scientific means to determine thepresence of alcohol, includingbut not limited to laboratory analysisof breath, urine, saliva, blood, or hair. A DOT regulated alcoholtest mayonly use urine, saliva, and breath.RADruI. Drug Test orScreening enin – Any accepted scientific means to determinethe presence ofcontrolled substances, including but not limited tolaboratory analysis of breath, urine, saliva, blood, or hair. ADOT regulatedDuriDcedrug test may only use urine, saliva, and breath.DRAFTVII. Testing Procedures for Applicants and County EmployeesE. A blood, urine, saliva, breath, or other sample that, after initialtesting, does not reveal the presence of a controlled substance at orabove the threshold values designated by SAMHSA or an alcohol contentlevel below 0.04% shall be considered to have tested negative, and nofurther testing may be done on that sample. For a DOT drug test theverified presence of the identified drug or its metabolite below theminimum levels specified in 49CFR Part 40, as amended, and thespecimen is a valid specimen shall be considered to have testednegative. A DOT regulated alcohol or drug test may only use urine,saliva, and breath sample.F. A blood, urine, saliva, breath, or other sample that, afterconfirmatory testing, does reveal the presence of a controlledsubstance at or above the threshold values designated by SAMHSA or analcohol level at or above 0.04% shall be considered to have testedpositive. An employee with a confirmed alcohol test result of between0.02% and 0.039% will be deemed unfit to perform his or her duties andsent home. For a DOT drug test the verified presence of the identifieddrug or its metabolite at or above the minimum levels specified inA-1Page 21

October 17, 2011 (Regular Meeting)Page49CFR Part 40, as amended, shall be considered to have testedpositive. A DOT regulated alcohol or drug test may only use urine,saliva, and breath sample.AppendixEmployees Covered by Department of Transportation (DOT) RegulationsG. Together with other accident testing which may be required by theCounty, DOT regulated employees must complete DOT drug and alcoholtests as soon as possible after they are involved in an accidentwhile operating a County owned or leased vehicle, if the accidentinvolves:1. FMCSA accident requiring testing: An accident in which a fatalityis involved; one or more motor vehicles are towed from the sceneor someone is treated medically away from the scene, and acitation is issued to the CMV driver within 8 hours of theoccurrence under state or local law for a moving violationarising from the accident and either of the aforementionedsituations occur.2. FTA accident requiring testing: An accident in which a fatality isinvolved, one or more motor vehicle receives disabling damage orsomeone requires immediate medical attention away from the scene,unless the driver can be completely discounted as a contributingfactor. All other covered employees whose performance could havecontributed to a non-fatal accident (defined edin G. 2. Of thisAppendix), as determined by the employer using the best informationavailable at the time of the decision, ion, must alsobe tested. Allsurviving employees operating the mass transit vehicle at the timeof the accident and all other covered employees whose performancecould have contributed to the accident must also be tested after anaccident involving a fatality.Alcohol testing must be done as soon as possible following an accident,but not more than eight hours after the accident. Drug testing must bedone as soon as possible after the accident, butnot more than 32 hoursafter the accident. If a post-accident alcoholtest is not administeredwithin two hours following the accident, theemployer shall prepare andmaintain on file a record stating tingthereasons for the delay. All DOTcovered employees must remain readily available for testing after anaccident including notifyingtheemployer representative of theemployee’s whereabouts.Failure to do so will be considered a testrefusal. Testing is stayed while the employee assists in the resolutionof the accident or receives medical attention.ofDL. Specimen validity testingting will be conducted on all urine specimens fortesting underDOT authority. Specimen validity testing is the evaluationof the specimen to determine er if it is consistent with normal human urine.The purpose ofvalidity testing is to determine whether certainadulterants of foreignsubstances were added to the urine, if the urinewas diluted or if the specimen was substituted. Employees do not haveaccess to a test of their split specimen following an invalid result.DRAFTFTN. Refusal to submit to a drug/alcohol test shall be considered a positivetest result and a direct act of insubordination and shall be subject todisciplinary action up to and including dismissal. A test refusalincludes the following circumstances:1. A covered employee who consumes alcohol within eight (8) hoursfollowing involvement in an accident without first having submitted topost-accident drug/alcohol tests.2. A covered employee who leaves the scene of an accident without alegitimate explanation prior to submission to drug/alcohol tests.3. A covered employee who provides an insufficient volume of urinespecimen or breath sample without a valid medical explanation. Themedical evaluation shall take place within 5 days of the initial testattempt.4. A verbal or written declaration, obstructive behavior, or physicalabsence resulting in the inability to conduct the test within thespecified time frame.5. A covered employee whose urine sample has been verified by the MRO assubstitute or adulterated.6. A covered employee fails to appear for any test within a reasonabletime, as determined by the employer, after being directed to do so bythe employer.A-1Page 22

October 17, 2011 (Regular Meeting)Page7. A covered employee fails to remain at the testing site until thetesting process is complete.8. A covered employee fails to provide a urine specimen for any drugtest required by Part 40 or DOT agency regulations.9. A covered employee fails to permit the observation or monitoring of aspecimen collection.10. A covered employee fails or declines to take a second test theemployer or collector has directed you to take.11. A covered employee fails to undergo a medical examination orevaluation, as directed by the MRO as part of the verificationprocess, or as directed by the employer as part of the ``shy bladder''or “shy lung” procedures.12. A covered employee fails to cooperate with any part of the testingprocess (e.g., refuse to empty pockets when so directed by thecollector; behave in a confrontational way that disrupts thecollection process).13. Failure to sign Step 2 of the Alcohol Testing form.14. Failure to follow the observer’s interactions during an observedcollection including interactions to raise your clothing above thewaist, lower clothing and underpants, and to turn around to permit theobserver to determine if you have any type of prosthetic or otherdevice that could be used to interfere with the collection process.15. Possess or wear a prosthetic or other device that could be used tointerfere with the collection process.16. Admit to the collector or MRO that you adulterated or substituted thespecimen.P. Cabarrus County will notify North Carolina Division of Motor Vehicleswithin five business days of the date that a DOTregulated employee witha commercial driver license tests positive orrefuses to participate ina drug or alcohol test required under 49CFR Part 382and 655, inaccordance with NCGS 20-37.19.Q. DOT Regulations do not include the following; however, this policymay apply to employees who operate any following vehicles dueto the nature of their position.ion.1. Vehicles owned or operated eby the Department FhowFolen of Defense, includingNational Guard, while driven by duty military personnel,or members of the National Guard when on active duty, in pursuit ofmilitary purposes.2. Any vehicle when used as firefighting or emergency equipment for thepurpose of preserving life AFofAFtheAarAtRAyAactiveAtiveproperty or to execute emergencygovernmental functions.3. A farm vehicle that meets all following criteria:a. Is controlled and operated by the farmer or the farmer’s employeeand used exclusively for farm use;b. Is used transport RAtheRAaRAr aRAg iRAhtingoDerort agricultural products, farm machinery, or farmsupplies, and from the farm;c. Is not used operations of a for-hire motor carrier; andd. Is used within 150 miles of the farmer’s farm. A farmvehicle includes a forestry vehicle that meets the listed criteriawhen applied DReeDRtollrRtReRdDRsRaRllDReRraDRyelto plis both usDeDd inedDwcDluDdDRfRorDsporD,DtoDnDusDuDpeDsDedto the forestry operation.(F-6) Human Services Building Upfit – Selection of Architectural Design FirmA request for Qualifications (RFQ) for architectural services wasposted on June 29, 2011 for the upfit/renovations of the Human ServicesBuilding. Eight (8) qualification packages were submitted and were reviewedby the internal selection committee comprised of County employees. Uponreview of the RFQ submissions, four (4) firms were identified by thecommittee and chosen to make a formal presentation and respond to specificquestions related to the proposed project. Presentations were conducted onSeptember 2, 2011. The internal committee voted after the presentations andYates, Chreitzberg, and Hughes was the selected architectural firm.The RFQ summary is as follows:DRAFT DRApAaDRRAhAeAliRAfRAeRADA yAFfF gF ;FDorRraDusivDRrefRAepARAdRAn w onRFQ Summary for HSC HA Renovations (July 2011)Please note that each firm felt no structural or civil engineering would be needed which is most likely correct, some elected tolist who they would use if the project did require those disciplinesArchitecturalFirmMBAJArchitectureLocation Structural LocationMechanical/Plumbing/ElectricalCharlotte ARP Irmo, SC Sims NA NALocation Civil Location NOTESlots of DSScounty buildingsas well as GCand healthclinics in othercounties, plentyA-1Page 23

October 17, 2011 (Regular Meeting)PageADWArchitectsCharlotte Stewart CharlotteMcCracken &LopezCharlotteMorris Berg Charlotte NA Optima Charlotte NAYates,Chreitzberg,HughesMilliganArchitectureJ3HArchitectsWHNArchitectsGriffinArchitectsConcord ARP Irmo, SC Optima Charlotte Chambers AlbemarleHarrisburgDavidson,NCCharlotteConcordRitchieEng.SuttonKennerlyNANACharlottePEA andHaasKennedyFitzpatrickEngineeringGroup orGriffithEngineering gNACorneliusorCharlotteCharlotte UEGCharlotteMcKnightSmith WardGriffinCharlotteNATNortheastEngineeringSiteSolutionsChaAFNANANANACharlotteof understandingof DSSoperations andflowSpace needsstudy for allcountydepartments 2years ago. Havecost estimatingfirm listed.Plenty of PublicSafety trainingfacilities aswell as localgovt. buildingsCPCC work, lotsof schools andrenovations,space inpictures lookscomparable towhat we aredealing withRCCC SouthCampus Bldg.1000, 2000, 3000and North Campus400 as well asBOE, GC MPR &ITS, ArenaStorage and HSClobbyEMS 3, lots offire stationsand schools hasa lot of ourcontacts arereferences, mostimpressive washis scope layoutand plan ofattach, I likethis firm onpaperMitchell &Gaston College,3 buildings atUNCC, is alicensed GC soprice estimationwould be easier,liked thepictures of theUNCC workApp state,Uptown Building,City ofRockinghamCourthouse #6Renovations, CLcompletebuildingsrenovations, OldJail Demolitionproject, HHW,Historiccourthousealterations,more medicalfacilities/offices than theothersUPON MOTION of CommissionerBurrage, seconded by Commissioner Carruthand unanimously usly carried, the Board selected Yates, Chreitzberg, and Hughes asthe architect t for the HumanService Building upfit and authorized the CountyManager and County Attorney to negotiate a contract on behalf of the Board.DRAFTAFT(F-7) Solid Waste – Cabarrus County Construction and Demolition Landfill –Household Hazardous Waste Facility – Revised Fee ScheduleDWasSolid Waste Department is requesting that the collection fee for usedtelevisions and computer monitors be eliminated from the current feeschedule. A new, 3-year contract with eCycleSecure, our current usedelectronic recycling vendor, includes no charges for the used televisions andcomputer monitors sent to them.UPON MOTION of Commissioner Burrage, seconded by Commissioner Carruthand unanimously carried, the Board approved the following Revised FeeSchedule effective November 1, 2011:Cabarrus County Solid Waste Fee ScheduleEffective: November 1, 2011Construction and Demolition (C&D) Waste$31.00 per ton / minimum charge$25.00 flat rate per load 501 to 1,999 pounds$13.00 flat rate per load 1 to 500 poundsUncontaminated Yard WasteMixed Debris**Special Handling Charge$30.00 per ton$45.00 per ton$30.00 per loadA-1Page 24

October 17, 2011 (Regular Meeting)PageNotes: C&D Fees will increase for FY 2013 through FY 2014 - from $31.00 to$32.00All Loads Subject to State Disposal Tax : $2.00 per tonResident Household Solid/Yard WasteUp to 5 (32) gallon bags $4.006 to 10 (32) gallon bags $6.00Pickup or Trailer not to exceed 8 Feet in $10.00lengthPickup or Trailer w/sideboards $16.00Sale of MulchPickup/trailer load (8ft. or less) $8.00Call 704-920-2950 for AvailabilityWednesdays2:00 p.m. – 4 p.m.Saturday8:30 a.m. – 1:00 p.m.ElectronicsTelevisions up to 20” diagonalTelevisions larger than 20”Computer MonitorsNo ChargeNo ChargeNo ChargeAll Other Electronics Computers and peripherals, printers/copiers,radios, fax machines, landline and cell phones,answering machines, VCRs, DVD players, stereos,mp3, PDAs, speakers, etc.ResidentsNo ChargeBusinesses$0.10 per poundRecyclable MaterialsCardboardHousehold Paper: newspaper, magazines, junkmail, office paper, etc.Green, brown and clear glass beverage or foodcontainersRAluminum and steel CansPlastic containers, types 1-7Used Motor Oil and FiltersAntifreeze / CoolantAutomotive / Marine batteriesUsed Tires: Passenger car tires delivered bycounty residents will be accepted inloads offive (5) or less. Tires fromcommercialestablishments s must be delivered to US TireRecycling on Poplar Tent Road consistentwith N.C., G.S. 130-A-309.58No ChargeReceive a $4.00 credit towardshousehold waste disposal feewith a donation of two (2)grocery size bags ofrecyclable materials.(No plastic or foam bags,please.)DRAFTAFTFT(F-8) Tax Administration – Refund and Release Report – September 2011UPON MOTIONstrationDC of Commissioner Burrage, seconded by Commissioner CarruthDstrationand unanimously carried, the Board approved the September 2011 Release-Refundreport as submitted and granted authority to the Tax Collector to process therefunds and releases.RELEASES FOR THE MONTH OF: September 2011 $212,397.91BREAKDOWN OF RELEASES:COUNTY $201,022.66CITY OF CONCORD $3,345.88CITY OF KANNAPOLIS $6,126.22CITY OF LOCUST $20.44CITY OF STANFIELD $0.00TOWN OF HARRISBURG $241.41TOWN OF MIDLAND $165.92TOWN OF MT. PLEASANT $441.65ALLEN F/D $93.60COLD WATER F/D $50.61ENOCHVILLE F/D $0.00FLOWES STORE F/D $71.60GEORGEVILLE F/D $36.10GOLD HILL F/D $1.29HARRISBURG F/D $187.70JACKSON PARK F/D $9.39A-1Page 25

October 17, 2011 (Regular Meeting)PageMIDLAND F/D $314.61MT MITCHELL F/D $1.68MT PLEASANT F/D $219.67NORTHEAST F/D $0.00ODELL F/D $2.65POPLAR TENT F/D $0.00RICHFIELD F/D $0.00RIMER F/D $37.75KANNAPOLIS RURAL $0.00CONCORD RURAL F/D $7.08REFUNDS FOR THE MONTH OF: September 2011 $1,569.90BREAKDOWN OF REFUNDS:COUNTY $1,291.22CITY OF CONCORD $154.83CITY OF KANNAPOLIS $48.03CITY OF LOCUST $0.00CITY OF STANFIELD $0.00TOWN OF HARRISBURG $0.00TOWN OF MIDLAND $0.00TOWN OF MT. PLEASANT $0.00ALLEN F/D $3.01COLD WATER F/D $0.00ENOCHVILLE F/D $64.97FLOWES STORE F/D $0.00GEORGEVILLE F/D $0.00GOLD HILL F/D $0.00 0HARRISBURG F/D $0.00JACKSON PARK F/D $0.00MIDLAND F/D $0.00MT. MITCHELL F/D $0.00MT. PLEASANT F/D $0.00NORTHEAST F/D $0.00ODELL F/D $0.00POPLAR TENT F/D $0.00RICHFIELD F/D $0.00RIMER F/D $0.00WINECOFF F/D $7.84September 2011 Release Refund DetailName Bill#Reason District AmountAGVAANLUVSAN KHUDREE 2011-554783 54783 PRORATED FOR 11 C ADVLTAX 211.48AGVAANLUVSAN KHUDREE 2011-554783 PRORATED FOR 11 CI02ADVLTAX 140.98ALEXANDER CHARLES JOHN JR 2011-543178 PRO-RATED BILL C ADVLTAX 19.45ALEXANDER CHARLES JOHN JR 2011-543178 PRO-RATED BILL CI04ADVLTAX 15.13ALPHA TRANSPORTATION TION SYSTEMS I 2011-800268 PRO-RATED BILL CI02ADVLTAX 22.33ALPHA TRANSPORTATION ATION SYSTEMS I 2011-800268 PRO-RATED BILL C ADVLTAX 33.49ALZAID NABIL AHMAD 2010-625978 PRO-RATED BILL FR13ADVLTAX 4.18ALZAID NABIL AHMAD 2010-625978 PRO-RATED BILL C ADVLTAX 43.83AMBURN JAMES DAVID 2011-559145 PRO-RATED BILL C ADVLTAX 56.92AMBURN JAMES DAVID D2011-559145 PRO-RATED BILL CI04ADVLTAX 44.28ANDERSON TANYA LEE 2011-525858 PRO-RATED BILL CI02ADVLTAX 36.41ANDERSON TANYA LEE 2011-525858 PRO-RATED BILL C ADVLTAX 54.61ARTUSO DONNA LYNN 2011-535471 PRO-RATED BILL FR04ADVLTAX 0.67ARTUSO DONNA LYNN 2011-535471 PRO-RATED BILL C ADVLTAX 10.54ASCHBRENNER REBECCA H 2011-518 VALUE CORRECTION CN02ADVLTAX 471.7ASCHBRENNER REBECCA H 2011-518 VALUE CORRECTION C ADVLTAX 707.55ATWELL BYRON SHERELLE 2010-514469 C GARNFEE 30AUSTIN JULIE ANNE 2010-634910 C GARNFEE 30AYERS JAMES 2011-13612 REBILLING TO THE C ADVLTAX 3472.25AYERS JAMES 2011-13612 REBILLING TO THE FR05ADVLTAX 303.13BAKER JOSH 2011-13955 SOLD 4/2010 C ADVLTAX 84.35BAKER JOSH 2011-13955 SOLD 4/2010 C PEN FEE 8.44BAKER JOSH 2011-13955 SOLD 4/2010 FR20ADVLTAX 4.69BAKER JOSH 2011-13955 SOLD 4/2010 FR20PEN FEE 0.47BARBEE CHRISTOPHER KARROL 2011-549414 FR13ADVLTAX 2.26BARBEE CHRISTOPHER KARROL 2011-549414 C ADVLTAX 23.67BARKLEY JOHN DAVID 2011-547585 VALUE REDUCED CI04ADVLTAX 29.56BARKLEY JOHN DAVID 2011-547585 VALUE REDUCED C ADVLTAX 38.01BARNETT LATHAN JAMES JR 2011-500863 PRO-RATED BILL C ADVLTAX 7.16BARNETT LATHAN JAMES JR 2011-500863 PRO-RATED BILL FR09ADVLTAX 0.57BARON WATERS INC 2011-15073 HIGH ENGINE CN02ADVLTAX 1172.64BARON WATERS INC 2011-15073 HIGH ENGINE C ADVLTAX 1758.96BARRIER GARY WAYNE 2011-15217 ASSESSMENT C ADVLTAX 2015.43BARRIER GARY WAYNE 2011-15217 ASSESSMENT FR16ADVLTAX 175.95BARTON JAMES ROBERT 2011-556294 PRO-RATED BILL CI02ADVLTAX 41.24BARTON JAMES ROBERT 2011-556294 PRO-RATED BILL C ADVLTAX 61.85BAUGHMAN KEITH GILBERT JR 2009-602109 PRORATED FOR 2 C ADVLTAX 7.27BAUGHMAN KEITH GILBERT JR 2009-602109 PRORATED FOR 2 CI02ADVLTAX 4.84BELANGER FRANCOIS 2011-551024 PRO-RATED BILL CI02ADVLTAX 36.23BELANGER FRANCOIS 2011-551024 PRO-RATED BILL C ADVLTAX 54.34BELK KARI MCCARVER 2010-542528 RELEASED TO C ADVLTAX 160.74BELK KARI MCCARVER 2010-542528 C GARNFEE 30BELK KARI MCCARVER 2010-542528 RELEASED TO FR16ADVLTAX 14.03BENFIELD ERIC DELANE 2011-548677 HIGH MILES C ADVLTAX 4.76BENFIELD ERIC DELANE 2011-548677 HIGH MILES CI04ADVLTAX 3.7BERETZ JERRY 2011-16857 ASSESSMENT C ADVLTAX 383.23BERETZ JERRY 2011-16857 ASSESSMENT FR04ADVLTAX 24.33BLEND ALYNN JACQUELINE 2011-546594 PRO-RATED BILL C ADVLTAX 5.86BLEND ALYNN JACQUELINE 2011-546594 PRO-RATED BILL CI02ADVLTAX 3.91BRAFFORD JERRY MACK SR 2011-19724 REBILLING TO C ADVLTAX 1005.92BRAFFORD JERRY MACK SR 2011-19724 REBILLING TO CI04ADVLTAX 782.38BRANCH SHERRI CLIFFORD 2010-657381 PRO-RTAED BILL CI02ADVLTAX 7.27BRANCH SHERRI CLIFFORD 2010-657381 PRO-RTAED BILL C ADVLTAX 10.91DRAFTA-1Page 26

October 17, 2011 (Regular Meeting)PageBRANHAM PAUL SCOTT 2010-621986 C GARNFEE 30BRISTOW JOHN JAY 2011-554220 ADJUSTED VALUE C ADVLTAX 86.31BRISTOW JOHN JAY 2011-554220 ADJUSTED VALUE CI02ADVLTAX 57.54BROOKS JOSHUA TYLER 2011-555875 PRO-RATED BILL C ADVLTAX 34.49BROOKS JOSHUA TYLER 2011-555875 PRO-RATED BILL FR20ADVLTAX 1.92BRYANT GERALD WILLIAM 2009-577708 RELEASE GR C GARNFEE 30BRYANT KHRYSTIN ALEXANDRA 2010-801329 PRORATED FOR 7 C ADVLTAX 30.43BRYANT KHRYSTIN ALEXANDRA 2010-801329 PRORATED FOR 7 CI02ADVLTAX 20.29BURGESS DAVID EVAN 2011-555455 TAG ORDERED IN C ADVLTAX 138.56BURGESS DAVID EVAN 2011-555455 TAG ORDERED IN FR04ADVLTAX 8.8BURNETTE GARY MACK 2011-559658 PRO-RATED BILL CI02ADVLTAX 21.91BURNETTE GARY MACK 2011-559658 PRO-RATED BILL C ADVLTAX 32.86BURNEY CHARLES DAVID 2011-519848 PRO-RATED BILL C ADVLTAX 9.08BURNEY CHARLES DAVID 2011-519848 PRO-RATED BILL CI04ADVLTAX 7.06BURRAGE RICHARD EUGENE 2011-21895 ASSESSMENT CN02ADVLTAX 292.91BURRAGE RICHARD EUGENE 2011-21895 ASSESSMENT C ADVLTAX 439.36BURRELL JEFFREY ALLEN 2010-654183 PRO-RATED BILL FR17ADVLTAX 1.29BURRELL JEFFREY ALLEN 2010-654183 PRO-RATED BILL C ADVLTAX 13.53BURRIS NATHANIAL WAYNE 2010-648504 C GARNFEE 30BUTLER CAROLYN LYNN JOHNSON 2010-634843 RELEASED GR FEE C GARNFEE 30BUTLER THOMAS ALBERT 2011-550572 PRORATED FOR 10 CI02ADVLTAX 4.9BUTLER THOMAS ALBERT 2011-550572 PRORATED FOR 10 C ADVLTAX 7.35C & A GRADING INC 2011-22431 VALUE CHANGED TO C ADVLTAX 45.28C & A GRADING INC 2011-22431 VALUE CHANGED TO FR04ADVLTAX 2.88C & A GRADING INC 2011-22431 VALUE CHANGED TO C PEN FEE 4.53C & A GRADING INC 2011-22431 VALUE CHANGED TO FR04PEN FEE 0.29CAMPBELL PAUL T 2011-23141 BOAT LOCATED AND CN02PEN FEE 1.8CAMPBELL PAUL T 2011-23141 BOAT LOCATED AND C ADVLTAX 26.93CAMPBELL PAUL T 2011-23141 BOAT LOCATED AND C PEN FEE 2.69CAMPBELL PAUL T 2011-23141 BOAT LOCATED AND CN02ADVLTAX 17.96CANIPE GEORGE TED 2011-536098 BASED ON 2009 CI01ADVLTAX 61.56CANIPE GEORGE TED 2011-536098 BASED ON 2009 C ADVLTAX 310.28CANIPE GEORGE TED 2011-536098 BASED ON 2009 FR19ADVLTAX 36.94CANUP MOTOKO 2011-23396 REBILLING CN02ADVLTAX 727.52CANUP MOTOKO 2011-23396 REBILLING C ADVLTAX 1091.29CAROLINA EXOTICS LLC 2011-23821 INVENTORY LISTED CN02ADVLTAX 421.08CAROLINA EXOTICS LLC 2011-23821 INVENTORY LISTED C ADVLTAX 631.63CARPENTER LAURA C 2011-24057 TO ALLOW C ADVLTAX 235.18CARPENTER LAURA C 2011-24057 TO ALLOW CN02ADVLTAX 156.79CARTER BRIAN MICHAEL 2011-541627 ADJUSTED VALUE CI02ADVLTAX 205.8CARTER BRIAN MICHAEL 2011-541627 ADJUSTED VALUE C ADVLTAX 308.7CARTER RANDY ADAM 2010-662578 RELEASED TO C ADVLTAX 78.37CARTER RANDY ADAM 2010-662578 RELEASED TO KTAGFFEEFEE15CARTER RANDY ADAM 2010-662578 RELEASED TO CGARNFEE60CARTER RANDY ADAM 2010-662578 RELEASED TOCI04ADVLTAX60.96CHILDRESS SHELLY DAWN 2011-548491 PRO-RATED BILLCI04ADVLTAX21.9CHILDRESS SHELLY DAWN 2011-548491 PRO-RATED RATED BILLC ADVLTAX28.16CHOICE ONE PETROLEUM SERVS INC 2011-25903 BUSINESS SOLD INC PEN FEE 2.89CHOICE ONE PETROLEUM SERVS INC 2009-25680 BUSINESS SOLD INC ADVLTAX 36.67CHOICE ONE PETROLEUM SERVS INC 2007-25029 BUSINESS SOLD INFR16ADVLTAX 4.38CHOICE ONE PETROLEUM SERVS INC 2011-25903 BUSINESS SOLDIN FR16ADVLTAX 2.52CHOICE ONE PETROLEUM SERVS INC 2009-25680 BUSINESS SOLD IN FR16ADVLTAX 3.2CHOICE ONE PETROLEUM SERVS INC 2007-25029 BUSINESS SOLD INC ADVLTAX 50.2CHOICE ONE PETROLEUM SERVS INC 2010-16367 BUSINESS SS SOLD IN FR16ADVLTAX 2.83CHOICE ONE PETROLEUM SERVS INC 2010-16367 BUSINESS S SOLD IN C ADVLTAX 32.39CHOICE ONE PETROLEUM SERVS INC 2011-2590325903BUSINESS SOLDIN C ADVLTAX 28.89CHOICE ONE PETROLEUM SERVS INC 2010-163670-16367BUSINESS SOLD INC PEN FEE 3.24CHOICE ONE PETROLEUM SERVS INC 2007-25029 029 BUSINESS SOLD IN C PEN FEE 5.02CHOICE ONE PETROLEUM SERVS INC 2009-25680BUSINESS SOLDIN C PEN FEE 3.67CHOICE ONE PETROLEUM SERVS INC 2010-1636767 BUSINESS SOLD IN FR16PEN FEE 0.28CHOICE ONE PETROLEUM SERVS INC 2011-25903 BUSINESS SOLD IN FR16PEN FEE 0.25CHOICE ONE PETROLEUM SERVS INC 2009-25680 BUSINESSSOLD IN FR16PEN FEE 0.32CHOICE ONE PETROLEUM SERVS INC 2007-25029 BUSINESS SOLD IN FR16PEN FEE 0.44CHRISTIE JESSICA JACKSON 2010-609258 RELEASED 5 C ADVLTAX 13.18CHRISTIE JESSICA JACKSON 2010-609258 RELEASED 5 CI04ADVLTAX 10.25CHURCH OF GOD OF KANNAPOLIS 2011-262902629 EXEMPT-BILLED IN C ADVLTAX 168.21CHURCH OF GOD OF KANNAPOLIS 2011-2629026290 EXEMPT-BILLED IN CI04ADVLTAX 130.83COBLE RICHARD WAYNE 2010-550290 50290C GARNFEE 30COMPTON BRIAN KELLY 2011-507500 SOLD VEHICLE AND CI02ADVLTAX 4.58COMPTON BRIAN KELLY 2011-507500 SOLD VEHICLE AND C ADVLTAX 6.87COOK JAMES BRYON 2011-546388 VEHICLE UNTAGGED FR03ADVLTAX 3.29COOK JAMES BRYON 2011-546388 VEHICLE UNTAGGED C ADVLTAX 41.47COOK ROBERT TAYLOR 2011-543936 SOLD VEHICLE AND C ADVLTAX 9.95COOK ROBERT TAYLOR 2011-543936 SOLD VEHICLE AND CI02ADVLTAX 6.63COON JOHN R 2011-544225 EXEMPT-ACTIVE CTAGFFEEFEE 15COON JOHN R 2011-544225 EXEMPT-ACTIVE C ADVLTAX 103.07COON JOHN R 2011-544225 EXEMPT-ACTIVE CI02ADVLTAX 68.71CORNERSTONE CABARRUS LLC2011-28996 HOUSE SUSTAINED CI04ADVLTAX 146.9CORNERSTONE CABARRUS LLC2011-28996 HOUSE SUSTAINED C ADVLTAX 188.87CRATER BRANDON WILLIAM 2008-574888 C GARNFEE 30CROCKER JEFFREY BRIAN 2010-612599 C GARNFEE 30DANDREA CHRISTIAN FRANCIS 2011-542947 PRORATED FOR 8 C ADVLTAX 58.93DANDREA CHRISTIAN FRANCIS 2011-542947 PRORATED FOR 8 FR02ADVLTAX 4.68DANIELS DENNIS A & WIFE AMY A 2009-30978 C GARNFEE 30DANIELS DENNIS A & WIFE AMY A 2009-30978 CN02ADVLTAX 0DANIELS DENNIS A & WIFE AMY A 2009-30978 C ADVLTAX 0DAVIS BEN TODD 2011-512279 C GARNFEE 60DAVIS CANDIS ANNETTE 2010-555136 PRORATED FOR 9 C ADVLTAX 36.9DAVIS CANDIS ANNETTE 2010-555136 PRORATED FOR 9 CI02ADVLTAX 24.6DAVIS PATSY BROWN 2011-531840 VALUE ADJ BASED CI04ADVLTAX 230.42DAVIS PATSY BROWN 2011-531840 VALUE ADJ BASED C ADVLTAX 296.26DEABLER LEROY 2011-31928 APPEAL-BOARD OF CN02ADVLTAX 4.16DEABLER LEROY 2011-31928 APPEAL-BOARD OF C ADVLTAX 6.24DELECTABLE EDIBLES INC 2011-544372 PRO-RATED BILL CI02ADVLTAX 25.03DELECTABLE EDIBLES INC 2011-544372 PRO-RATED BILL C ADVLTAX 37.55DEPARTMENT OF TRANSPORATION 2011-32485 EXEMPT CN02ADVLTAX 194.08DEPARTMENT OF TRANSPORATION 2011-32486 EXEMPT CN02ADVLTAX 228.23DEPARTMENT OF TRANSPORATION 2011-32486 EXEMPT C ADVLTAX 342.34DEPARTMENT OF TRANSPORATION 2011-32485 EXEMPT C ADVLTAX 291.12DILLARD THOMAS WOODROW JR 2011-536799 RELEASED 10 FR03ADVLTAX 1.22DILLARD THOMAS WOODROW JR 2011-536799 RELEASED 10 C ADVLTAX 15.28DIRECTV INC 2011-32949 WRONG SCHEDULE CN02ADVLTAX 3069.32DIRECTV INC 2011-32946 WRONG SCHEDULE C ADVLTAX 340.76DIRECTV INC 2011-32949 WRONG SCHEDULE C ADVLTAX 4603.98DIRECTV INC 2011-32947 WRONG SCHEDULE CN01ADVLTAX 201.85DIRECTV INC 2011-32948 WRONG SCHEDULE C ADVLTAX 1499.07DIRECTV INC 2011-32948 WRONG SCHEDULE CI04ADVLTAX 1165.95DIRECTV INC 2011-32945 WRONG SCHEDULE C ADVLTAX 471.97DIRECTV INC 2011-32947 WRONG SCHEDULE C ADVLTAX 941.96DIRECTV INC 2011-32945 WRONG SCHEDULE CI06ADVLTAX 104.88DIRECTV INC 2011-32947 WRONG SCHEDULE FN19ADVLTAX 142.04DIRECTV INC 2011-32946 WRONG SCHEDULE CI03ADVLTAX 237.99DRYE MATTHEW MORRISON 2011-546111 PRORATED FOR 10 C ADVLTAX 12.28DRYE MATTHEW MORRISON 2011-546111 PRORATED FOR 10 CI04ADVLTAX 9.56DUBOIS EDWARD LOUIS 2011-559797 PRO-RATED BILL FR19ADVLTAX 1.58DUBOIS EDWARD LOUIS 2011-559797 PRO-RATED BILL C ADVLTAX 13.22DUBOIS EDWARD LOUIS 2011-559797 PRO-RATED BILL CI01ADVLTAX 2.63DULIN KATHY MICHELLE 2009-33951 C GARNFEE 30DUMS FISHER ALEXANDER 2011-506610 PRO-RATED BILL C ADVLTAX 24.67DUMS FISHER ALEXANDER 2011-506610 PRO-RATED BILL FR16ADVLTAX 2.15DRAFTA-1Page 27

October 17, 2011 (Regular Meeting)PageDUNLAP SUSAN REESE 2011-533509 PRORATED FOR 9 C ADVLTAX 12.53DUNLAP SUSAN REESE 2011-533509 PRORATED FOR 9 CI02ADVLTAX 8.35ELLISON SUSAN CATES 2011-544891 PRORATED FOR 9 CI02ADVLTAX 64.1ELLISON SUSAN CATES 2011-544891 PRORATED FOR 9 C ADVLTAX 96.16ENTERPRISE FM TRUST 2011-511788 PRORATED FOR 7 C ADVLTAX 50.17ENTERPRISE FM TRUST 2011-511788 PRORATED FOR 7 CI02ADVLTAX 33.44ERNST KATHLEEN ANN 2010-647974 RELEASED 7 CI03ADVLTAX 3.9ERNST KATHLEEN ANN 2010-647974 RELEASED 7 C ADVLTAX 5.59FAGART THOMAS ARMSTRONG 2011-552584 PRORATED FOR 10 C ADVLTAX 22.05FAGART THOMAS ARMSTRONG 2011-552584 PRORATED FOR 10 CI02ADVLTAX 14.7FAGGART MONICA LEEANN 2010-611887 C GARNFEE 30FAGGART PARKS RAY 2010-642142 PRORATED FOR 7 C ADVLTAX 26.31FAGGART PARKS RAY 2010-642142 PRORATED FOR 7 CI02ADVLTAX 17.54FAUST ISAAC HENRY 2011-545445 DEDUCTED 25% TO CI02ADVLTAX 6.8FAUST ISAAC HENRY 2011-545445 DEDUCTED 25% TO C ADVLTAX 10.19FEDERAL NATIONAL MORTGAGE ASSO 2011-37069 REBILLING TO C ADVLTAX 930.26FEDERAL NATIONAL MORTGAGE ASSO 2011-37069 REBILLING TO CI04ADVLTAX 723.53FETTERMAN ANDREW ALLEN 2010-645072 PRORATED FOR 4 CI02ADVLTAX 6.99FETTERMAN ANDREW ALLEN 2010-645072 PRORATED FOR 4 C ADVLTAX 10.48FLAHARTY BRIANA MAY 2010-801904 PRO-RATED BILL CI02ADVLTAX 44.32FLAHARTY BRIANA MAY 2010-801904 PRO-RATED BILL C ADVLTAX 66.48FLOYD DAWN BARKER 2010-665911 RELEASED C GARNFEE 60FORTNER WILLIAM KENNETH 2011-546474 PRORATED FOR 11 CI04ADVLTAX 17.75FORTNER WILLIAM KENNETH 2011-546474 PRORATED FOR 11 C ADVLTAX 22.82FREEMAN KEVIN CURTIS 2011-554197 RELEASED TO C ADVLTAX 41.45FREEMAN KEVIN CURTIS 2011-554197 RELEASED TO KTAGFFEEFEE 15FREEMAN KEVIN CURTIS 2011-554197 RELEASED TO CI04ADVLTAX 32.24FRICK BENJAMIN MCNARY 2011-39563 PROVIDED PROOF CI04ADVLTAX 74.35FRICK BENJAMIN MCNARY 2011-39563 PROVIDED PROOF C ADVLTAX 95.6FRITTS CARLTON KEITH 2011-545124 PRO-RATED BILL CI02ADVLTAX 15.65FRITTS CARLTON KEITH 2011-545124 PRO-RATED BILL C ADVLTAX 23.48FUNK SEVILLE S 2011-39904 TO ALLOW C ADVLTAX 283.5FUNK SEVILLE S 2011-39904 TO ALLOW CN01ADVLTAX 60.75FUNK SEVILLE S 2011-39904 TO ALLOW FN19ADVLTAX 42.75GALLO-AMEY JACQUELINE 2011-554163 PRO-RATED BILL C ADVLTAX 33.18GALLO-AMEY JACQUELINE 2011-554163 PRO-RATED BILL FR11ADVLTAX 1.58GAMBLE LORETTA SINRAM 2011-538181 PRO-RATED BILL CI02ADVLTAX 12.98GAMBLE LORETTA SINRAM 2011-538181 PRO-RATED BILL C ADVLTAX 19.48GASCOIGNE ROBERT E & 2011-41007 NEW OWNER INFO C ADVLTAX 16.3GASCOIGNE ROBERT E & 2011-41007 NEW OWNER INFO CN02ADVLTAX 10.87GASCOIGNE ROBERT E & 2011-41007 NEW OWNER INFO C PEN FEE 1.63GASCOIGNE ROBERT E & 2011-41007 NEW OWNER INFO CN02PEN FEE 1.09GERELLO BRIAN CHRISTOPHER 2011-556518 PRORATED FOR 11CI06ADVLTAX5.1GERELLO BRIAN CHRISTOPHER 2011-556518 PRORATED FOR 11CADVLTAX22.93GONZALEZ ARTEMIO OLOARTE 2010-660060 RELEASED TOKTAGFFEEFEE15GONZALEZ ARTEMIO OLOARTE 2010-660060 RELEASED ED TOC ADVLTAX26.4GONZALEZ ARTEMIO OLOARTE 2010-660060 RELEASED TOCI04ADVLTAX20.53GOODWIN DANIELLE MYERS 2011-502437 PRO-RATED RAT BILLC ADVLTAX 13.64GOODWIN DANIELLE MYERS 2011-502437 PRO-RATED RATED BILL CI02ADVLTAX 9.1GRACE EVANGELICAL LUTHERAN CH 2011-42809 EXEMPTC ADVLTAX 47.25GRACE EVANGELICAL LUTHERAN CH 2011-42809 EXEMPTCN02ADVLTAX 31.5GRAVES WILLIAM MARK 2011-544627 PER PURCHASE CI01ADVLTAX 56.5GRAVES WILLIAM MARK 2011-53042222 VALUE ADJUSTMENTCI01ADVLTAX 62.5GRAVES WILLIAM MARK 2011-5304220422VALUE ADJUSTMENTC ADVLTAX 315GRAVES WILLIAM MARK 2011-544627 PER PURCHASEC ADVLTAX 284.76GRAVES WILLIAM MARK 2011-530422 VALUE ADJUSTMENTFR19ADVLTAX 37.5GRAVES WILLIAM MARK 2011-5446271-544627PER PURCHASE FR19ADVLTAX 33.9GREAT WOLF LODGE OF THE 2011-43225 225 WILL REBILL WITH CN02ADVLTAX 92767.05GREAT WOLF LODGE OF THE 2011-4322525 WILL REBILL WITH C ADVLTAX 139150.58GREEN TRAVIS MATTHEW 2010-592210210 RELEASED TO C ADVLTAX 6.36GREEN TRAVIS MATTHEW 2010-592210 RELEASED TO KTAGFFEEFEE 15GREEN TRAVIS MATTHEW 2010-592210 RELEASEDTO CI04ADVLTAX 4.95GUNTER SUZANNE ABATE 2011-44286 REMODEL ONLY 75% C ADVLTAX 123.67GUNTER SUZANNE ABATE 2011-44286 REMODEL ONLY 75% CN02ADVLTAX 82.45HARMAN STEVEN JARRETT 2011-556617 PRO-RATED BILL C ADVLTAX 10.8HARMAN STEVEN JARRETT 2011-556617PRO-RATED BILL CI02ADVLTAX 7.2HARRIS BENJAMIN MONTEZE 2011-510292MILITARY CTAGFFEEFEE 15HARRIS BENJAMIN MONTEZE E 2011-510292 10292 MILITARY CI02ADVLTAX 122.85HARRIS BENJAMIN MONTEZE 2011-510292 MILITARY C ADVLTAX 184.28HARRIS THELMA H 2011-46259 SOLD IN 2010. CI04ADVLTAX 16.91HARRIS THELMA H 2011-46259 SOLD IN 2010. C ADVLTAX 21.74HATCHER JOSEPH LAMAR 2011-542419 PRORATED FOR 9 C ADVLTAX 38.09HATCHER JOSEPH LAMAR 2011-542419 PRORATED FOR 9 CI04ADVLTAX 29.62HAYES TIMOTHY ALAN II2011-512891 VEHICLE SOLD - FR09ADVLTAX 1.11HAYES TIMOTHY ALAN II2011-512891 VEHICLE SOLD - C ADVLTAX 13.94HAYNES JARETT MICHAEL 2010-571154 ROWAN COUNTY C ADVLTAX 81.18HAYNES JARETT MICHAEL 2010-571154 ROWAN COUNTY CTAGFFEEFEE 15HAYNES JARETT MICHAEL 2010-571154 C GARNFEE 30HAYNES JARETT MICHAEL 2010-571154 ROWAN COUNTY CI02ADVLTAX 54.12HEATH CHARLES LYNN JR 2011-504627 BILL OF SALE CI02ADVLTAX 190.47HEATH CHARLES LYNN JR 2011-504627 BILL OF SALE C ADVLTAX 285.71HEATON E KEITH 2011-544296 PRO-RATED BILL C ADVLTAX 4.44HEATON E KEITH 2011-531183 PRO-RATED BILL C ADVLTAX 9.83HEATON E KEITH 2011-531183 PRO-RATED BILL CI04ADVLTAX 7.65HEATON E KEITH 2011-544296 PRO-RATED BILL CI04ADVLTAX 3.46HELMS KENNETH NEAL & 2011-47964 VALUE OF C ADVLTAX 119.54HELMS KENNETH NEAL & 2011-47964 VALUE OF FR05PEN FEE 1.04HELMS KENNETH NEAL & 2011-47964 VALUE OF FR05ADVLTAX 10.44HELMS KENNETH NEAL & 2011-47964 VALUE OF C PEN FEE 11.95HERNANDEZ FELIPE MENDOZA 2011-537355 SOLD VEHICLE AND C ADVLTAX 23.48HERNANDEZ FELIPE MENDOZA 2011-537355 SOLD VEHICLE AND CI02ADVLTAX 15.65HERRING MICHAEL DAVID 2011-549315 PER PURCHASE C ADVLTAX 302.4HERRING MICHAEL DAVID 2011-549315 PER PURCHASE CI02ADVLTAX 201.6HILL KATIE MCNAMARA 2010-543970 C GARNFEE 30HILL ROBIN M 2009-48669 C GARNFEE 30HILL ROBIN M 2009-48669 C ADVLTAX 0HILL ROBIN M 2009-48669 CI06ADVLTAX 0HINSON DWIGHT GROVER 2010-578989 C GARNFEE 30HI-TECH MACHINES INC 2011-49579 LISTING FILED C PEN FEE 9.52HI-TECH MACHINES INC 2011-49579 LISTING FILED CN02PEN FEE 6.35HI-TECH MACHINES INC 2011-49579 LISTING FILED C ADVLTAX 95.22HI-TECH MACHINES INC 2011-49579 LISTING FILED CN02ADVLTAX 63.48HOLDER TOMMY ALLEN 2010-535192 C GARNFEE 30HOLLIS MARK ELTON 2011-524006 SOLD VEHICLE AND CI02ADVLTAX 38.71HOLLIS MARK ELTON 2011-524006 SOLD VEHICLE AND C ADVLTAX 58.07HOLT ALFREDA ALLEN 2010-595653 RELEASED TO C ADVLTAX 15.88HOLT ALFREDA ALLEN 2010-595653 RELEASED TO KTAGFFEEFEE 15HOLT ALFREDA ALLEN 2010-595653 RELEASED TO CI04ADVLTAX 12.35HOPKINS PHYLLIS KAY 2011-556456 PRO-RATED BILL CI04ADVLTAX 27.93HOPKINS PHYLLIS KAY 2011-556456 PRO-RATED BILL C ADVLTAX 35.91HOUSTON KEVIN Y 2011-50988 BOARD OF E & R C ADVLTAX 115.42HOUSTON KEVIN Y 2011-50988 BOARD OF E & R FN19ADVLTAX 17.4HOUSTON KEVIN Y 2011-50988 BOARD OF E & R CN01ADVLTAX 24.73HOWARD TRACY NICOLE 2010-651703 C GARNFEE 30HUDSPETH STEPHEN R 2010-49120 CN01ADVLTAX 0HUDSPETH STEPHEN R 2010-49120 C ADVLTAX 0HUDSPETH STEPHEN R 2010-49120 FN19ADVLTAX 0HUDSPETH STEPHEN R 2010-49120 C TITLFEE 50HUNTER JOHN WILLIAM 2011-544326 PRORATED FOR 11 CI02ADVLTAX 14.28HUNTER JOHN WILLIAM 2011-544326 PRORATED FOR 11 C ADVLTAX 21.42DRAFTA-1Page 28

October 17, 2011 (Regular Meeting)PageJACKSON JANICE MARIE 2011-531305 PRO-RATED BILL CI04ADVLTAX 2.58JACKSON JANICE MARIE 2011-531305 PRO-RATED BILL C ADVLTAX 3.31JACKSON KIMBERLY MARIE 2010-664313 C GARNFEE 30JOHNSON JACKIE WEAVER 2011-559794 PRORATED FOR 11 C ADVLTAX 110.13JOHNSON JACKIE WEAVER 2011-559794 PRORATED FOR 11 FR16ADVLTAX 9.62JOHNSON JAMIE LEIGH 2011-544186 PRO-RATED BILL C ADVLTAX 35.07JOHNSON JAMIE LEIGH 2011-544186 PRO-RATED BILL CI02ADVLTAX 23.38JONES CHARLES W & WIFE MARY 2011-54422 ASSESSMENT C ADVLTAX 152.84JONES CHARLES W & WIFE MARY 2011-54422 ASSESSMENT CN02ADVLTAX 101.89KEATING KENNETH ROBERT 2009-637820 C GARNFEE 30KEEN ARITHA GAIL 2011-55659 REGISTERED IN FN19ADVLTAX 27.08KEEN ARITHA GAIL 2011-55659 REGISTERED IN C ADVLTAX 179.55KEEN ARITHA GAIL 2011-55659 REGISTERED IN CN01ADVLTAX 38.48KELEMECZ DAVID FRANK 2011-55746 ASSESSMENT CN02ADVLTAX 148.01KELEMECZ DAVID FRANK 2011-55746 ASSESSMENT C ADVLTAX 222.01KELLER JEFFREY D 2011-55769 MILITARY C ADVLTAX 580.92KELLER JEFFREY D 2011-55769 MILITARY CI04ADVLTAX 451.83KELLER JEFFREY D 2011-55769 CI04ADVLTAX -451.83KELLER JEFFREY D 2011-55769 C ADVLTAX -580.92KELLER SYLVIA SUZETTE 2011-542940 RELEASED TO C ADVLTAX 850.5KELLER SYLVIA SUZETTE 2011-542940 RELEASED TO CTAGFFEEFEE 15KELLER SYLVIA SUZETTE 2011-542940 RELEASED TO CI02ADVLTAX 567KELLY PATRICK JOSEPH 2011-557769 MILITARY KTAGFFEEFEE 15KELLY PATRICK JOSEPH 2011-557769 MILITARY CI04ADVLTAX 51.16KELLY PATRICK JOSEPH 2011-557769 MILITARY C ADVLTAX 65.77KERSCHNER SUSAN ANN 2011-549891 PRORATED FOR 9 FR04ADVLTAX 0.8KERSCHNER SUSAN ANN 2011-549891 PRORATED FOR 9 C ADVLTAX 12.66KETRON DONNA W 2011-56355 ASSESSMENT C ADVLTAX 190.83KETRON DONNA W 2011-56355 ASSESSMENT FR14ADVLTAX 12.12KILZI JOHN 2010-555015 C GARNFEE 30KINDLEY TAMARA CALLOWAY 2011-517798 PRORATED FOR 7 C ADVLTAX 20.55KINDLEY TAMARA CALLOWAY 2011-517798 PRORATED FOR 7 CI02ADVLTAX 13.7KIRK DENISE VIOLA 2010-638871 C GARNFEE 30KLUTTZ J EDWARD & WIFE IRENE W 2011-57339 TO ALLOW FR03ADVLTAX 30.18KLUTTZ J EDWARD & WIFE IRENE W 2011-57339 TO ALLOW C ADVLTAX 380.21L S WINDSOR PROPERTIES LLC 2010-38718 C TITLFEE 50L S WINDSOR PROPERTIES LLC 2010-52981 C TITLFEE 50L S WINDSOR PROPERTIES LLC 2010-52981 C ADVLTAX 0L S WINDSOR PROPERTIES LLC 2010-38718 C ADVLTAX 0L S WINDSOR PROPERTIES LLC 2010-52981 CI06ADVLTAX 0L S WINDSOR PROPERTIES LLC 2010-38718 CI06ADVLTAX 0LARSEN STEVEN RICHARD 2011-551236 PRORATED FOR 10 C ADVLTAX 42.79LARSEN STEVEN RICHARD 2011-551236 PRORATED FOR 10CI02ADVLTAX28.53LAYTON TERRY MICHAEL 2011-531522 VALUE ADJUSTMENT CADVLTAX315LAYTON TERRY MICHAEL 2011-531522 VALUE ADJUSTMENT FR08ADVLTAX30LEACH BRANDON MIKEL 2008-801129 BILLED INERRORFR08ADVLTAX0.43LEACH BRANDON MIKEL 2008-801129 BILLED IN ERRORC ADVLTAX4.47LESLIE JULIE ODELL 2010-549919 PRORATED RATED FOR 4C ADVLTAX 15.14LESLIE JULIE ODELL 2010-549919 PRORATED FOR 4 CI04ADVLTAX 11.78LEWIS ELTON IRVIN III 2011-548219 PRO-RATED RATED BILL CI02ADVLTAX 25.59LEWIS ELTON IRVIN III 2011-548219 PRO-RATED RATED BILLC ADVLTAX 38.39LITTLE LARRY EUGENE 2011-551869 PRO-RATED RATED BILLFR14ADVLTAX 5.86LITTLE LARRY EUGENE 2011-551869 PRO-RATED RATEDBILLC ADVLTAX 92.3LOFLIN KIMBERLY DAWN 2011-557563 SITUS ERROR-INCTAGFFEEFEE 15LOFLIN KIMBERLY DAWN 2011-557563 57563 SITUS ERROR-IN CI02ADVLTAX 40.99LOMAX MICHAEL WAYNE 2011-550003 50003 RELEASED TO LTAGFFEEFEE 10LOMAX MICHAEL WAYNE 2011-5500031-55000350003 RELEASED TO CI05ADVLTAX 10.44LOMAX MICHAEL WAYNE 2011-550003 0003 RELEASEDTO FR13ADVLTAX 1.74LOMAX MICHAEL WAYNE 2011-550003003 RELEASED TO C ADVLTAX 18.27LOTT DANIEL CLEVELAND 2010-644013013C GARNFEE 60LOVE CRYSTAL DIANE 2011-551031 SITUSKTAGFFEEFEE 15LOVE CRYSTAL DIANE 2011-551031 SITUSCI04ADVLTAX 42.24LYON DANA WILLIAM 2011-559616 MILITARY CTAGFFEEFEE 15LYON DANA WILLIAM 2011-559616 MILITARY CI02ADVLTAX 92.95LYON DANA WILLIAM 2011-559616 MILITARY C ADVLTAX 139.42MAGEE PETER JOSEPH 2010-511422PRO-RATED BILL CI02ADVLTAX 4.93MAGEE PETER JOSEPH 2010-511422PRO-RATED BILL C ADVLTAX 7.39MALDONADO SALVADOR RENE E 2011-507057 07057 PRORATED FOR 9 C ADVLTAX 14.4MALDONADO SALVADOR RENE 2011-507057 PRORATED FOR 9 CI02ADVLTAX 9.6MALLETTE STEPHEN JUDE 2011-555745 PRORATED FOR 10 C ADVLTAX 17.85MALLETTE STEPHEN JUDE 2011-555745 PRORATED FOR 10 FR14ADVLTAX 1.13MAREK DUSTIN RICHARD 2010-596254 C GARNFEE 30MARONEY MICHAEL H 2011-63360 CORRECT C ADVLTAX 897.06MARONEY MICHAEL H 2011-63360 CORRECT CN02ADVLTAX 598.04MASSEY AUDREY PROPST2010-660817 PRO-RATED BILL C ADVLTAX 53.77MASSEY AUDREY PROPST 2010-660817 PRO-RATED BILL CI02ADVLTAX 35.85MAZE JOHN R 2011-64316 ASSESSMENT C ADVLTAX 81.4MAZE JOHN R 2011-64316 ASSESSMENT CN02ADVLTAX 54.26MBOTE CLEMENT 2011-64340 ASSESSMENT CN02ADVLTAX 111.43MBOTE CLEMENT 2011-64340 ASSESSMENT C ADVLTAX 167.14MCCULLOUGH MICHAEL HUGH 2010-643364 C GARNFEE 60MCGEE MARTIN BRISTOL 2011-536586 PRORATED FOR 7 C ADVLTAX 33.33MCGEE MARTIN BRISTOL 2011-536586 PRORATED FOR 7 CI02ADVLTAX 22.22MCGINNIS ELAINE DOZER 2011-550506 PRO-RATED BILL CI02ADVLTAX 9.28MCGINNIS ELAINE DOZER 2011-550506 PRO-RATED BILL C ADVLTAX 13.92MCHONE JOHN ROBERT 2011-551913 VEHICLE IN ROWAN CTAGFFEEFEE 15MCHONE JOHN ROBERT 2011-551913 VEHICLE IN ROWAN C ADVLTAX 37.74MCHONE JOHN ROBERT 2011-551913 VEHICLE IN ROWAN CI02ADVLTAX 25.16MCMANUS ADAM BILLUE 2011-509463 PRORATED FOR 8 C ADVLTAX 76.55MCMANUS ADAM BILLUE 2011-509463 PRORATED FOR 8 CI04ADVLTAX 59.53MCMANUS LEROY & KAREN A 2011-66048 ASSESSMENT CI06ADVLTAX 9.84MCMANUS LEROY & KAREN A 2011-66048 ASSESSMENT C ADVLTAX 44.29MCMULLEN MICHEAL ANTHONY 2009-637643 C GARNFEE 30MEASIMER BRANDY SHAREE 2011-504 CLERICAL ERROR- CN02PEN FEE 1.14MEASIMER BRANDY SHAREE 2011-504 CLERICAL ERROR- C PEN FEE 1.71MEASIMER BRANDY SHAREE 2011-504 CLERICAL ERROR- CN02ADVLTAX 5.71MEASIMER BRANDY SHAREE 2011-504 CLERICAL ERROR- C ADVLTAX 8.57MOORE DONNA PROFFITT 2010-637489 C GARNFEE 30MORRIS BRANDON JOE 2011-530831 PRO-RATED BILL CI02ADVLTAX 2.56MORRIS BRANDON JOE 2011-530831 PRO-RATED BILL C ADVLTAX 3.83MORRISON BOBBY MAXWELL 2011-555340 SITUS CORRECTION CI02ADVLTAX 76.31MORRISON BOBBY MAXWELL 2011-555340 SITUS CORRECTION CTAGFFEEFEE 15MORTON ANTHONY W 2010-651803 C GARNFEE 30MOSIER JANIS LYNNE 2011-534571 PRO-RATED BILL C ADVLTAX 24.42MOSIER JANIS LYNNE 2011-534571 PRO-RATED BILL CI02ADVLTAX 16.28MULLIS BUFORD 2011-70486 FARM EQUIP. FR03ADVLTAX 1.23MULLIS BUFORD 2011-70486 FARM EQUIP. C PEN FEE 1.55MULLIS BUFORD 2011-70486 FARM EQUIP. C ADVLTAX 15.5MULLIS BUFORD 2011-70486 FARM EQUIP. FR03PEN FEE 0.12MYERS FLOYD BRADRICK 2010-624704 C GARNFEE 30NEWTON CHARLES CHRISTOPHER 2011-542950 TRADED VEHICLE C ADVLTAX 48.1NEWTON CHARLES CHRISTOPHER 2011-542950 TRADED VEHICLE FR04ADVLTAX 3.05NEWTON ROGER DALE & WF 2011-71997 DW MOBILE DOUBLE CN02ADVLTAX 229.24NEWTON ROGER DALE & WF 2011-71997 DW MOBILE DOUBLE C ADVLTAX 343.85NORRIS MARGIE EDWARDS 2011-533924 PRORATED FOR 11 C ADVLTAX 34.6NORRIS MARGIE EDWARDS 2011-533924 PRORATED FOR 11 CI04ADVLTAX 26.9NORRIS ROBERT L 2011-72736 ASSESSMENT C ADVLTAX 89.59NORRIS ROBERT L 2011-72736 ASSESSMENT FR14ADVLTAX 5.69OSTER RONALD J & WIFE 2011-73547 VALUE OF FR13ADVLTAX 2.88OSTER RONALD J & WIFE 2011-73547 VALUE OF C ADVLTAX 30.24DRAFTA-1Page 29

October 17, 2011 (Regular Meeting)PageOUTEN TONYA NOEL 2008-667371 C GARNFEE 30OVERSTREET JAMES ALBERT 2011-558390 PRORATED FOR 11 C ADVLTAX 145.41OVERSTREET JAMES ALBERT 2011-558390 PRORATED FOR 11 CI02ADVLTAX 96.95PARKER CHARLES POWELL 2011-536062 PRO-RATED BILL C ADVLTAX 24.32PARKER CHARLES POWELL 2011-536062 PRO-RATED BILL CI02ADVLTAX 16.21PAULEY JENNIFER DAY 2009-555180 C GARNFEE 30PEREZ NOEL BUSTINZURIAGE 2011-504112 PRO-RATED BILL CI02ADVLTAX 6.43PEREZ NOEL BUSTINZURIAGE 2011-504112 PRO-RATED BILL C ADVLTAX 9.64PETERS TINA MARIE 2011-549274 PRORATED FOR 9 C ADVLTAX 23.11PETERS TINA MARIE 2011-549274 PRORATED FOR 9 CI06ADVLTAX 5.14PHILLIPS ROBERT RONDER II 2010-621897 C GARNFEE 30PIEDMONT METAL LLC 2011-76733 RELEASED TO C PEN FEE 47.01PIEDMONT METAL LLC 2011-76733 RELEASED TO C ADVLTAX 470.12PIEDMONT METAL LLC 2011-76733 RELEASED TO CI04PEN FEE 36.57PIEDMONT METAL LLC 2011-76733 RELEASED TO CI04ADVLTAX 365.65POWELL KENNETH DALE 2011-537376 NOT RESTORED NOT C ADVLTAX 80.48POWELL KENNETH DALE 2011-537376 NOT RESTORED NOT FR07ADVLTAX 9.58PRINCE DANNY PAUL 2010-616288 C GARNFEE 30PROCTOR STEPHEN THOMAS 2011-522771 PRO-RATED BILL C ADVLTAX 16.64PROCTOR STEPHEN THOMAS 2011-522771 PRO-RATED BILL FR02ADVLTAX 1.33RANG DAVID ERIC 2011-530905 VALUE ADJUSTMENT CI04ADVLTAX 39.45RANG DAVID ERIC 2011-530905 VALUE ADJUSTMENT C ADVLTAX 50.72REBELLO RAYMOND BRUCE 2011-543653 PRORATED FOR 10 C ADVLTAX 85.84REBELLO RAYMOND BRUCE 2011-543653 PRORATED FOR 10 CI04ADVLTAX 66.77REED TIMOTHY BRIAN 2011-540575 LES ON FILE- CI02ADVLTAX 66.11REED TIMOTHY BRIAN 2011-540575 LES ON FILE- C ADVLTAX 99.16REED TIMOTHY BRIAN 2011-540575 LES ON FILE- CTAGFFEEFEE 15REIGELMAN RONALD BURTON 2011-560621 TOTAL LOSS TITLE C ADVLTAX 11.39REIGELMAN RONALD BURTON 2011-560621 TOTAL LOSS TITLE CI02ADVLTAX 7.59REMAX GOLD 2011-80238 AUTO BILL ERROR- C PEN FEE 1.05REMAX GOLD 2011-80238 AUTO BILL ERROR- C ADVLTAX 10.46REMAX GOLD 2011-80238 AUTO BILL ERROR- CI04ADVLTAX 8.13REMAX GOLD 2011-80238 AUTO BILL ERROR- CI04PEN FEE 0.81REYNOLDS NATALIE LORRAINE 2010-619285 C GARNFEE 30RICCON DEVELOPMENT 2010-665399 RELEASED 5 C ADVLTAX 41.48RICCON DEVELOPMENT 2010-665399 RELEASED 5 CI02ADVLTAX 27.65RICE JEFFREY ALAN 2010-655898 PRO-RATED BILL FR04ADVLTAX 1.32RICE JEFFREY ALAN 2010-655898 PRO-RATED BILL C ADVLTAX 20.83RICHARDS ADAM 2011-80726 REBILLING WITH FR03ADVLTAX 14.13RICHARDS ADAM 2011-80726 REBILLING WITH C ADVLTAX 178.07RICHARDSON ERNEST JACKSON 2011-557010 SOLD VEHICLE AND FR07ADVLTAX 16.29RICHARDSON ERNEST JACKSON 2011-557010 SOLD VEHICLE AND C ADVLTAX 136.85RILEY HAZEL L 2010-631530 CGARNFEE30RIVAS RION ROGER 2011-542684 VALUE ADJUSTMENT CADVLTAX19.2RIVAS RION ROGER 2011-542684 VALUE ADJUSTMENT CI01ADVLTAX3.81RIVAS RION ROGER 2011-542684 VALUE ADJUSTMENTFR19ADVLTAX2.29ROJAS GABIMAR ESPINOZA 2011-82483 REBILLING TOFR04ADVLTAX3.67ROJAS GABIMAR ESPINOZA 2011-82483 REBILLING TOC PEN FEE 5.78ROJAS GABIMAR ESPINOZA 2011-82483 REBILLING TOFR04PEN FEE 0.37ROJAS GABIMAR ESPINOZA 2011-82483 REBILLING TO C ADVLTAX 57.77ROJAS JOSEPH JOAQUIN 2010-638800 C GARNFEE 30ROSE DONALD W (LF EST) 2011-616 TO ALLOWCI04ADVLTAX 225.91ROSE DONALD W (LF EST) 2011-616 TO ALLOWC ADVLTAX 290.46ROSE ERIC WAYNE 2011-82659 MISSED DEED-C ADVLTAX 580.92ROSE ERIC WAYNE 2011-82659 2659 MISSED DEED-CI04ADVLTAX 451.83ROSS MICHAEL SHANE SR 2011-501566 01566 SITUSC ADVLTAX 5.73ROSS MICHAEL SHANE SR 2011-5015661-501566SITUSFR13ADVLTAX 0.55ROYSTER SHEILA HUNTER 2010-643920 C GARNFEE 30RUBY DAVID PAUL 2010-643799TRADED VEHICLE C ADVLTAX 11.98RUBY DAVID PAUL 2010-643799TRADED VEHICLE CI02ADVLTAX 7.99RUEHLEN AMANDA ALICE 2011-539603 03 PRO-RATED BILL C ADVLTAX 32.43RUEHLEN AMANDA ALICE 2011-539603 PRO-RATED BILL CI02ADVLTAX 21.61SALISBURY WAYNE TRAVIS 2010-627616 C GARNFEE 30SANCHEZ GREGORIO HESIQUIO 2009-633478 09-633478C GARNFEE 30SANDEL AVIONICS INC 2011-84006 BUSINESS MOVED C ADVLTAX 204.77SANDEL AVIONICS INC 2011-84006BUSINESS MOVED CN02ADVLTAX 136.51SANTIAGO RACHAEL 2010-646661C GARNFEE 60SAPYLA LILIYA 2011-84192 REBILLING TO THE C ADVLTAX 741.64SAPYLA LILIYA 2011-84192 REBILLING TO THE CN02ADVLTAX 494.42SCOTT MARK ALLEN 2010-645804 C GARNFEE 60SCOTTISH SQUARE MOBILE 2011-84924 2 MOBILE HOMES C ADVLTAX 41.61SCOTTISH SQUARE MOBILE2011-84924 2 MOBILE HOMES CI04PEN FEE 3.24SCOTTISH SQUARE MOBILE2011-84924 2 MOBILE HOMES CI04ADVLTAX 32.36SCOTTISH SQUARE MOBILE2011-84924 2 MOBILE HOMES C PEN FEE 4.16SDI PROPERTIES INC A NC CORP2010-78789 C ADVLTAX 0SDI PROPERTIES INC A NC CORP2010-78789 C GARNFEE 30SDI PROPERTIES INC A NCCORP2010-78789 CI04ADVLTAX 0SEAMONE BRENDA TERWELP 2010-572851 C GARNFEE 30SEMAN CRAIG MICHAEL 2010-801698 BILLED IN ERROR CI06ADVLTAX 0.77SEMAN CRAIG MICHAEL 2010-801698 BILLED IN ERROR C ADVLTAX 3.47SHARPE LESLIE COLEEN 2010-647129 C GARNFEE 30SIMMONS GLENN NELSON 2011-541017 VALUE ADJUSTMENT C ADVLTAX 121.78SIMMONS GLENN NELSON 2011-541017 VALUE ADJUSTMENT FR13ADVLTAX 11.6SIMPSON ROBERT EDGAR 2011-531831 PRORATED FOR 10 C ADVLTAX 2.63SIMPSON ROBERT EDGAR 2011-531831 PRORATED FOR 10 CI02ADVLTAX 1.75SIMRIL DAN MCLANE 2011-503419 PRORATED FOR 11 FR08ADVLTAX 2.95SIMRIL DAN MCLANE 2011-503419 PRORATED FOR 11 C ADVLTAX 31.01SMITH BENNY 2010-660202 PRO-RATED BILL C ADVLTAX 7.14SMITH BENNY 2010-660202 PRO-RATED BILL FR13ADVLTAX 0.68SMITH HARVEY LEE 2011-528644 PRORATED FOR 7 C ADVLTAX 17.09SMITH HARVEY LEE 2011-528644 PRORATED FOR 7 CI04ADVLTAX 13.29SMITH WESLEY KENT 2011-534714 PRO-RATED BILL FR11ADVLTAX 1.07SMITH WESLEY KENT 2011-534714 PRO-RATED BILL C ADVLTAX 22.35SOUTHARD JUSTIN DONALD 2011-525493 PRO-RATED BILL CI04ADVLTAX 4.03SOUTHARD JUSTIN DONALD 2011-525493 PRO-RATED BILL C ADVLTAX 5.18SOWARDS KATHRYN ELIZABETH 2011-509094 PRO-RATED BILL C ADVLTAX 42.42SOWARDS KATHRYN ELIZABETH 2011-509094 PRO-RATED BILL FR16ADVLTAX 3.7SPAINHOUR W ERWIN 2011-89600 AUTO BILL ERROR- CN02ADVLTAX 3.36SPAINHOUR W ERWIN 2011-89600 AUTO BILL ERROR- C PEN FEE 0.5SPAINHOUR W ERWIN 2011-89600 AUTO BILL ERROR- C ADVLTAX 5.04SPAINHOUR W ERWIN 2011-89600 AUTO BILL ERROR- CN02PEN FEE 0.34SPOT-ON FABRICATION INC 2011-89916 BUSINESS CLOSED CN02PEN FEE 8.96SPOT-ON FABRICATION INC 2011-89916 BUSINESS CLOSED C PEN FEE 13.44SPOT-ON FABRICATION INC 2011-89916 BUSINESS CLOSED C ADVLTAX 134.44SPOT-ON FABRICATION INC 2011-89916 BUSINESS CLOSED CN02ADVLTAX 89.62SPRINGS WINBORNE FINCH 2011-558160 PRO-RATED BILL C ADVLTAX 73.87SPRINGS WINBORNE FINCH 2011-558160 PRO-RATED BILL CI02ADVLTAX 49.24STANBACK BILLY RAY JR 2010-637010 C GARNFEE 30STARNES SHARON LOMAX 2011-554203 SITUS ERROR-IN KTAGFFEEFEE 15STARNES SHARON LOMAX 2011-554203 SITUS ERROR-IN CI04ADVLTAX 73.5STATON COURTNEY HOWELL 2010-556824 C GARNFEE 30STEWART DEAN ANTHONY 2010-526154 C GARNFEE 30STEWART MICHAEL 2009-91143 C GARNFEE 30STEWART MICHAEL 2009-91143 CN02ADVLTAX 0STEWART MICHAEL 2009-91143 C ADVLTAX 0STITH MATTHEW RYAN 2011-539201 PRORATED FOR 9 C ADVLTAX 7.27STITH MATTHEW RYAN 2011-539201 PRORATED FOR 9 CI02ADVLTAX 4.85STROTH ADAM LEE 2010-634679 C GARNFEE 30SUMMERS PATRICIA JAMES 2010-584430 VEHICLE FR02ADVLTAX 3.38SUMMERS PATRICIA JAMES 2010-584430 VEHICLE C ADVLTAX 42.56DRAFTA-1Page 30

October 17, 2011 (Regular Meeting)PageTAYLOR HOWARD EARL JR 2011-537963 ADJUSTED DUE TO C ADVLTAX 9.71TAYLOR HOWARD EARL JR 2011-537963 ADJUSTED DUE TO FR04ADVLTAX 0.62TEETER JAMES R 2011-93325 VALUE APPEAL CN02ADVLTAX 16.59TEETER JAMES R 2011-93325 VALUE APPEAL C ADVLTAX 24.89THAMES TOD DALLAS 2011-560534 ACTIVE DUTY C ADVLTAX 80.07THAMES TOD DALLAS 2011-560534 ACTIVE DUTY CI01ADVLTAX 15.89THAMES TOD DALLAS 2011-560534 ACTIVE DUTY FR19ADVLTAX 9.53THOMASON JEREMY ROBERT 2007-644905 C GARNFEE 30TIGNOR DAVID COWDEN 2011-542732 PRO-RATED BILL C ADVLTAX 83.25TIGNOR DAVID COWDEN 2011-542732 PRO-RATED BILL CI02ADVLTAX 55.49TISOSKEY ANDREW M JR 2011-94399 BOAT LOCATED AND FR07PEN FEE 1.54TISOSKEY ANDREW M JR 2011-94399 BOAT LOCATED AND C PEN FEE 12.96TISOSKEY ANDREW M JR 2011-94399 BOAT LOCATED AND FR07ADVLTAX 15.43TISOSKEY ANDREW M JR 2011-94399 BOAT LOCATED AND C ADVLTAX 129.6T-MOBILE SOUTH LLC 2011-94437 TOWER LISTED ON FR04ADVLTAX 46.8T-MOBILE SOUTH LLC 2011-94437 TOWER LISTED ON C ADVLTAX 737.1T-MOBILE SOUTH LLC 2011-94457 TOWER LISTED ON FR14ADVLTAX 46.8T-MOBILE SOUTH LLC 2011-94457 TOWER LISTED ON C ADVLTAX 737.1TRAYNHAM CAREY PAUL 2011-549302 PRO-RATED BILL C ADVLTAX 28.87TRAYNHAM CAREY PAUL 2011-549302 PRO-RATED BILL FR19ADVLTAX 3.44TRAYNHAM CAREY PAUL 2011-549302 PRO-RATED BILL CI01ADVLTAX 5.73TREADAWAY ROBERT SAMUEL JR 2011-554453 VALUE CI03ADVLTAX 199.76TREADAWAY ROBERT SAMUEL JR 2011-554453 VALUE C ADVLTAX 286.02TROXLER JEWEL JONES 2011-534180 PRIOR APPEAL PER CI02ADVLTAX 7.74TROXLER JEWEL JONES 2011-534180 PRIOR APPEAL PER C ADVLTAX 11.61TUCKER A J SUPPLY INC 2011-95679 LISTING ERRORS C ADVLTAX 48.54TUCKER A J SUPPLY INC 2011-95679 LISTING ERRORS C PEN FEE 4.85TUCKER A J SUPPLY INC 2011-95679 LISTING ERRORS CI06ADVLTAX 10.79TUCKER A J SUPPLY INC 2011-95679 LISTING ERRORS CI06PEN FEE 1.08TUCKER STEVEN LYNN 2011-531625 TOTAL RELEASE C ADVLTAX 26.12TUCKER STEVEN LYNN 2011-531625 TOTAL RELEASE FR13ADVLTAX 2.49TUCKER STEVEN LYNN 2011-531625 PRORATED FOR 7 FR13ADVLTAX 3.48TUCKER STEVEN LYNN 2011-531625 PRORATED FOR 7 C ADVLTAX 36.57TUCKER STEVEN LYNN & KAREN F 2011-95959 TAGGED VEHICLE FR13ADVLTAX 6.24TUCKER STEVEN LYNN & KAREN F 2011-95959 TAGGED VEHICLE C ADVLTAX 65.52TUTTLE ROSELLEN HARRINGTON 2011-550616 PRO-RATED BILL C ADVLTAX 36.91TUTTLE ROSELLEN HARRINGTON 2011-550616 PRO-RATED BILL CI02ADVLTAX 24.61VALENCIA FRANCISCO CERVANTES 2011-96664 MH SOLD 2010- C PEN FEE 1.4VALENCIA FRANCISCO CERVANTES 2011-96664 MH SOLD 2010- CI04PEN FEE 1.09VALENCIA FRANCISCO CERVANTES 2011-96664 MH SOLD 2010- C ADVLTAX 13.98VALENCIA FRANCISCO CERVANTES 2011-96664 MH SOLD 2010- CI04ADVLTAX 10.87VANDYKE BRIAN ANSON 2011-534277 VALUE APPEAL - C ADVLTAX 303.66VANDYKE BRIAN ANSON 2011-534277 VALUE APPEAL AL -CI04ADVLTAX236.18VEGA MILENA 2011-543217 PRO-RATED BILLCI02ADVLTAX18.43VEGA MILENA 2011-543217 PRO-RATED BILLC ADVLTAX27.65VENTURESUM CORPORATION 2011-515333 PRORATED FOR 8C ADVLTAX60.15VENTURESUM CORPORATION 2011-515333 PRORATED FOR 8CI02ADVLTAX40.09VONHALL SHERRY OVERCASH 2010-665698 C GARNFEE 60WAGER TERESA A 2011-97723 BOARD OF E & R CN01ADVLTAX 8.25WAGER TERESA A 2011-97723 BOARD OF E & R C ADVLTAX 38.49WAGER TERESA A 2011-97723 BOARD OF E &R FN19ADVLTAX 5.8WARD THOMAS EVANS 2011-531126 PER ON-SITE,FR08ADVLTAX 4.37WARD THOMAS EVANS 2011-53112626 PER ON-SITE,C ADVLTAX 45.88WATERFORD ON THE ROCKY RIVER 2011-98793 EXEMPT C ADVLTAX 107.1WATERFORD ON THE ROCKY RIVER 2011-98791 EXEMPTC ADVLTAX 107.1WATERFORD ON THE ROCKY RIVER 2011-98790 EXEMPTC ADVLTAX 107.1WATERFORD ON THE ROCKY RIVER 2011-987921-98792EXEMPTC ADVLTAX 107.1WATERFORD ON THE ROCKY RIVER 2011-98788 LATE EXEMPTC ADVLTAX 107.1WATERFORD ON THE ROCKY RIVER 2011-9878989 EXEMPTC ADVLTAX 107.1WATERFORD ON THE ROCKY RIVER 2011-9879292 EXEMPTCI04ADVLTAX 83.3WATERFORD ON THE ROCKY RIVER 2011-98789 EXEMPTCI04ADVLTAX 83.3WATERFORD ON THE ROCKY RIVER 2011-98790 EXEMPTCI04ADVLTAX 83.3WATERFORD ON THE ROCKY RIVER 2011-98788 LATE EXEMPT CI04ADVLTAX 83.3WATERFORD ON THE ROCKY RIVER 2011-98791 EXEMPT CI04ADVLTAX 83.3WATERFORD ON THE ROCKY RIVER R 2011-98793 EXEMPT CI04ADVLTAX 83.3WATKINS CHARLENE J 2011-98835NEW CONSTRUCTION C ADVLTAX 2119.64WATKINS CHARLENE J 2011-98835NEW CONSTRUCTION FN19ADVLTAX 319.63WATKINS CHARLENE J 2011-98835 NEW CONSTRUCTION CN01ADVLTAX 454.21WATSON RONNIE 2011-500424 PRORATED FOR 8 C ADVLTAX 3.07WATSON RONNIE 2011-500424 PRORATED FOR 8 CI04ADVLTAX 2.39WEBB JEREMY LEE 2011-518970 PRORATED FOR 7 FR19ADVLTAX 0.99WEBB JEREMY LEE 2011-518970 PRORATED FOR 7 C ADVLTAX 8.27WEBB JEREMY LEE 2011-518970 PRORATED FOR 7 CI01ADVLTAX 1.64WEBSTER DEANA MARIE2010-649645 C GARNFEE 60WEST MARGARET C 2011-99801 VALUE APPEALED C ADVLTAX 2217.41WEST MARGARET C 2011-99800 VALUE C ADVLTAX 126WEST MARGARET C 2011-99800 VALUE CN02ADVLTAX 84WEST MARGARET C 2011-99801 VALUE APPEALED CN02ADVLTAX 1478.27WEXFORD POINTE APARTMENTS LLC2011-99908 VALUE APPEAL- CN02ADVLTAX 10640.45WEXFORD POINTE APARTMENTS LLC2011-99908 VALUE APPEAL- C ADVLTAX 15960.67WHC PROPERTIES LLC 2011-99941 ASSESSMENT C ADVLTAX 838.85WHC PROPERTIES LLC 2011-99941 ASSESSMENT CN02ADVLTAX 559.23WHEELER DAVID EUGENE 2011-558546 RELEASE TO ROWAN KTAGFFEEFEE 15WHEELER DAVID EUGENE 2011-558546 RELEASE TO ROWAN CI04ADVLTAX 80.31WHEELER DAVID EUGENE 2011-558546 RELEASE TO ROWAN C ADVLTAX 103.26WHEELS LT 2011-800271 COUNTY CHANGE C ADVLTAX 157WHEELS LT 2011-800271 COUNTY CHANGE FR19ADVLTAX 18.69WHEELS LT 2011-800271 COUNTY CHANGE CI01ADVLTAX 31.15WHITLEY ROBERT WAYNE JR 2010-629196 C GARNFEE 60WILCOXSON JAMES RANDALL 2010-557985 C GARNFEE 30WILLIAMS STEVEN ANTOINE 2011-512870 Transferred tag CI02ADVLTAX 146.37WILLIAMS STEVEN ANTOINE 2011-512870 Transferred tag C ADVLTAX 219.57WILLIAMS STONEY C 2011-101582 ASSESSMENT C ADVLTAX 119.07WILLIAMS STONEY C 2011-101582 ASSESSMENT CI06ADVLTAX 26.46WOODARDS WELDING WORKS 2011-550624 PRORATED FOR 10 C ADVLTAX 18.9WOODARDS WELDING WORKS 2011-550624 PRORATED FOR 10 CI04ADVLTAX 14.7WRUSCH WILFRED HENDRIK 2010-559328 C GARNFEE 30YOUNG ETHEL LEE 2011-537875 PRO-RATE BILL C ADVLTAX 8.08YOUNG ETHEL LEE 2011-537875 PRO-RATE BILL CI02ADVLTAX 5.39ZAINO MICHAEL SAVERIO 2011-536720 PRORATED FOR 10 C ADVLTAX 5.57ZAINO MICHAEL SAVERIO 2011-536720 PRORATED FOR 10 FR03ADVLTAX 0.44ZULOAGA ARTURO DAVID OBANDO 2010-619897 SOLD VEHICLE AND CI06ADVLTAX 1.86ZULOAGA ARTURO DAVID OBANDO 2010-619897 SOLD VEHICLE AND C ADVLTAX 8.35DRAFT(F-9) BOC – Resolution Requesting the North Carolina Senate and House toWork with the North Carolina Department of Transportation to Approve Fundsfor Turn Lanes at Highway 601 and Flowes Store RoadThe following resolution asks the North Carolina Senate and House towork with the North Carolina Department of Transportation to approve funds topay the cost for the addition of the turn lane on Highway 601 and FlowesStore Road. Baucom’s Nursery, a North Carolina corporation with itsprincipal place of business in Mecklenburg County, is considering expandingA-1Page 31

October 17, 2011 (Regular Meeting)Pageits operations by building a new location in Cabarrus County and investingsome $5 million in the project and creating 40 new jobs. A similarresolution was adopted in 2007.UPON MOTION of Commissioner Burrage, seconded by Commissioner Carruthand unanimously carried, the Board adopted the following resolution:RESOLUTIONResolution No. 2011-22WHEREAS, the Cabarrus County Board of Commissioners desires toencourage the expansion of quality industry and the creation of new jobs inthe County; andWHEREAS, Baucom’s Nursery, a North Carolina corporation with itsprincipal place of business in Mecklenburg County, is considering expandingits operations by building a new location in Cabarrus County and investingsome $5 million in the project and creating 40 new jobs; andWHEREAS, the expansion requires that a turn lane is added to Highway601, at the intersection of Flowes Store Road, near the location of theBaucom’s Nursery project, and that the Department of Transportation (DOT) isrequesting that Baucom’s Nursery pay for this turn lane at a cost ofapproximately $250,000.00; andWHEREAS, the Board of Commissioners deem this project by Baucom’sNursery to be very important to the economic development of Cabarrus Countyand supports asking the North Carolina Senate and Houseto work with theNorth Carolina Department of Transportation to approve fundstopay the costof the turn lane on Highway 601 at the intersection of Flowes Store Road.NOW THEREFORE BE IT RESOLVED that theCabarrus County Board ofCommissioners by this resolution, hereby asks the North Carolina Senate andHouse to work with the North Carolina Department of Transportation to approvefunds to pay the cost for the addition dition of the turnlane on Highway 601 andFlowes Store Road.Adopted this the 17 th day of October, 2011./s/ H.Jay White, Sr. _____H. Jay White, Sr., ChairmanBoard of CommissionersAttest:/s/ Kay Honeycutt________________Kay Honeycutt, t, Clerk to the Board(G) NEW BUSINESS(G-1) CCS – Cabarrus CoDCounty School’s Request for Use of QSCB ContractorSales TaxDbarrusDRAFTOn behalf of the Cabarrus County Board of Education (BOE), KellyKluttz, Cabarrus County Schools (CCS) Finance Director, requested thecontractor sales tax refunds for the QSCB (Qualified School ConstructionBonds) projects, currently used to reduce debt service, be used to offsetrising construction costs. She advised the sale of the QSC bonds weredelayed which caused an unanticipated failure to fund all of the identifiedprojects. She estimated the shortfall to be approximately $1.3 million andnoted the interest on the bonds is less than one (1) percent. To fund theseprojects later, would likely cost more. In response to questions from theBoard, she noted that all the sales tax refunds would not cover the $1.3million deficit and that many of the projects have not been put out for bid.A lengthy discussion ensued during which Commissioner Carruth explainedthe concept of contractor sales tax refunds for the benefit of the viewingaudience. Ms. Dubois reviewed various stipulations associated with the Bondsand noted the sale delay was attributed to obtaining a favorable interestrate in the market. Discussion continued with Ms. Kluttz and Pam Dubois,Deputy County Manager, responding to a variety of questions from the Board.Vice Chairman Poole MOVED to table “Cabarrus County School’s Requestfor Use of QSCB Contractor Sales Tax” until such time as specific data(amount of sales tax and remaining projects, if any) can be provided by bothBoards of Education. Commissioner Carruth seconded the motion.A-1Page 32

October 17, 2011 (Regular Meeting)PageCommissioner Carruth requested a comparison of the cost of borrowing beprovided when the item is brought back to the Board.The MOTION unanimously carried.(G-2) Board of Elections (Corban Avenue) Demolition – Selection ofArchitectural/Engineering FirmKyle Bilafer, General Services Director, reported an RFQ (Request forQualifications) was posted to the county website (www.cabarruscounty.us) onMarch 22, 2011 for proposed demolition engineering and architectural servicesfor the old Board of Elections building on Corban Avenue. Four (4)qualification packages were received and reviewed by the internal selectioncommittee comprised of County employees. Griffin Architecture, P.A. wasrecommended by the committee.Mr. Bilafer also responded to questions from the Board related to theramifications of selling the property in its current condition. The RFQsummary as set forth in the Agenda is as follows:RFQ Summary for Old BOE Demolition (April 2011)Architectural Location Structural Location Mechanical/Location Civil LocationFirmPlumbing/ElectricalMercer Design WeavervilleAll In HouseGroupRamsay Burgin Salisbury ICES Charlotte ICES Charlotte ICES CharlotteSmithYates,Concord Arp Monroe Optima CharlotteChambers AlbemarleChreitzberg,HughesGriffin Concord H&HEngineeringCornelius McKnight Smith WardGriffinCharlotteCESI ConcordUPON MOTION of Vice Chairman Poole, seconded by Commissioner Measmerand carried, with Chairman White, Vice Chairman Poole and CommissionersCarruth and Measmer voting for and Commissioner Burrage voting against, theBoard selected Griffin Architecture, re, P.A. as the architect for the Board ofElections (Corban Avenue) demolition on and authorized the County Manager andCounty Attorney to negotiate a contract on behalfof the Board.(G-3) Emergency Management nt – Contract for Methamphetamine Lab Clean-upBobby Smith, Emergency ManagementDirector, requested approval of a$25,000.00 budget amendment for a contract with Contaminant Controls, Inc.(CCI) to provide clean-up services for methamphetamine labs. He advisedFederal and State te funding thatwas previously available for that program isno longer available.He clarified this contract is to mitigate immediatehazards. He stated, if the structure has areas that need remediation, but isnot an eminent ent hazard, theproperty will be secured, go through the postingprocess and then the SBI (State Bureau of Investigation) and HealthDepartment will work with the property owners to remediate that property. Hefurther stated the County can obtain reimbursement from a grant program withthe EPA (Environmental Protection Agency); however, it is a lengthy processthat will take approximately 18 months to complete. Asset seizer /restitution will be addressed on a case-by-case basis.Mr. Smith also responded to questions from the Board and noted theCounty will not incur billing charges until CCI is in route to a call.Further, he noted the company’s headquarters is on the Cabarrus/Rowan linewhich should result in a quick response time.Commissioner Carruth MOVED to approve the contract with CCI formethamphetamine lab clean-up and authorize the budget amendment to cover theassociated costs. Vice Chairman Poole seconded the motion.Chairman White stated for clarification, the County does not have amethamphetamine problem on a daily or weekly basis.Brad Riley, Cabarrus County Sheriff, advised since 2002, 13methamphetamine labs have been discovered countywide.The MOTION unanimously carried.DRAFTDate: 10/17/2011 Amount: $25,000Dept. Head: Pamela S. DuboisDepartment: County Manger√ Supplemental RequestA-1Page 33

October 17, 2011 (Regular Meeting)PagePurpose: To appropriate funds for a contract with Contaminant Controls Inc (CCI) to cover costassociated with clean-up service for Meth Labs. Federal funds have been exhausted for the paymentof this service and now it is the responsibility of local municipalities and counties.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget00192710-9445 Purchase Services $1,450.00 $25,000.00 $26,450.0000191910-9660 Contingency $262,686.00 $25,000.00 $237,686.00At 8:01 p.m., Richard Koch, County Attorney, was excused from themeeting.(G-4) Rotary Park – Union Street and Corban AvenueThis item was removed from the Agenda at the request of the applicant.(G-5) Parks Department – Resolution of Support for a Carolina Thread TrailDOT – Tiger Grant ApplicationLonda Strong, Parks Director, presented the following informationrelating to a request for a resolution of support for a Carolina Thread TrailDOT – Tiger Grant Application: the identified section of the trail consistsof 18.8 miles in Kannapolis, Concord and Harrisburg jurisdictions and joinsCharlotte/Mecklenburg to complete the 34 mile section of identified trail; in2009 the Thread Trail Greenway Master Plan was approved by Cabarrus Countyand all the municipalities as an official element of the Comprehensive MasterPlan, better known as Livable Community Blueprint; and no funds are beingrequested from Cabarrus County at this time.Travis Morehead, Carolina Thread Trail, stated hisavailability torespond to questions. He reiterated this request is for a resolution ofsupport and that no funds are being requested ed from the County atthis time.He also reviewed the origin of the Federal Tiger Grant funding and localmatching funds, eminent domain, right-of-way -way and trail collocation, Agenda21, etc.A general discussion ensued with Mr. Morehead and Ms. Strong respondingto additional questions from the Board.Commissioner Burrage expressed ed concern with the indebtedness of theFederal government and noted the Board’s prior rejection of stimulus fundingfor weatherization programs. Commissioner Carruth expressed support for theresolution.Commissioner Carruth MOVEDto adopt the resolution. Chairman Whiteread the resolution aloud and secondedthe motion. The MOTION carried withChairman White, Vice ChairmanPoole and Commissioner Carruth voting for andCommissioners Burrage and Measmer voting against.DRAFTRESOLUTION OF SUPPORTResolution No. 2011-23Whereas, the President of the United States signed the FY 2011 ContinuingAppropriations Act which authorized $526.944 million to DOT for NationalInfrastructure Investments, referred by DOT as TIGER Discretionary Grants,andWhereas, this year’s TIGER Discretionary Grants are for capital investmentsin surface transportation and are to be awarded on a competitive basis forprojects that will have a significant impact on the nation, a metropolitanarea, or a region, andWhereas, the project outlined herein will significantly impact desirablelong-term outcomes for this region in regard to economic competitiveness,livability, environmental sustainability and safety, and will quickly createand preserve jobs, and will promote rapid increases in economic activity, andWhereas, this project demonstrates strong collaboration among a broad rangeof participants and integrates transportation with other public serviceefforts by enhancing connectivity via an active transportation network toresidential areas, businesses, schools, colleges, universities, majoremployers, health care facilities, and regional and national visitorattractions, andWhereas, alternative transportation opportunities also provide key amenitiesto neighborhoods, provide safe areas for underserved citizens old and youngto use for travel, improve the quality of the air by promoting non-motorizedA-1Page 34

October 17, 2011 (Regular Meeting)Pagetransportation, improve the quality of water through natural buffers, promotehealthy lifestyles by offering a place for exercise and recreation, anddevelop a sense of community through stronger social and family ties.Now, Therefore, Be It Resolved that Cabarrus County supports the applicationfor a TIGER III Discretionary Grant to construct a transportation facilitythat will connect participating jurisdictions that include Cabarrus County,Mecklenburg County and the cities of Charlotte, Concord, Harrisburg andKannapolis along routes associated with Carolina Thread Trail plans.Attest:/s/ Kay Honeycutt________________Kay Honeycutt, Clerk to the BoardAdopted this the 17 th day of October, 2011/s/ H. Jay White, Sr._________________H. Jay White, Sr., ChairmanCabarrus County Board of Commissioners(G-6) Tax Administration – Adoption of the 2012 Schedule of ValuesBrent Weisner, Tax Administrator, reported the Schedule of Values waspresented to the Board in August and it has been available to the public toreview since then. He advised that issues raised by citizens have beenaddressed. He identified changes made to the Schedule during the reviewprocess. The changes are as follows: the base rate for single-family homeshas been reduced from $70.00 to $68.00 per square foot; capitalization rateswere clarified in Chapter 8; information on golf courses wasadded to Chapter9; and, additional photographs were added to Chapter 12.He requested the2012 Market Value Schedule of Values and the Present Use Schedule of Valuesbe adopted separately and responded to several questions from the Board.Commissioner Carruth MOVED to approve the Market Value Schedule ofValues and the Present Use Schedule e of Values. Vice Chairman Poole secondedthe motion. A general discussion ensued.Topics addressed included: theimportance of public input on the next budget and future tax rate; if arevenue neutral tax rate is not adopted, programs will have to be cut; thefairness of conducing a revaluation now to reflect current market conditions;etc.Commissioner Burrage expressed concern that the base rate of $68.00 isnot low enough.The MOTION to approve the 2012Market Schedule of Values, carried withChairman White, Vice Chairman Poole and Commissioners Carruth and Measmervoting for and Commissioner Burrage voting against.DRAFTThe MOTION toapprove the 2012 Present Use Schedule of Values carried,with Chairman White,Vice Chairman Poole and Commissioners Carruth andMeasmer voting for and Commissioner Burrage voting against.Commissioner Burrage stated he is not opposed to conducting therevaluation and explained that the amount of the base rate is why he votedagainst the motion.The Cabarrus County 2012 Appraisal Manual is as follows:Chapter 1INTRODUCTIONThe primary purpose of real property assessment is to arrive at a true value(market value) for each real property parcel for use in deriving propertytaxes that will be as equitable as is feasible given the time, staff andmoney available to the assessor. Market value as defined by "Machinery Actof North Carolina" under G.S. 105.283 Uniform Appraisal Standards is "theprice estimated in terms of money at which the property would change handsbetween a willing and financially able buyer and a willing seller, neitherbeing under any compulsion to buy or to sell and both having reasonableknowledge of all the uses to which the property is adapted and for which itis capable of being used".To accomplish the County’s goal of determining just and equitable values theCounty Assessor must turn to mass appraisal methods and techniques based onsolid appraisal principles. In mass appraising, as in any kind ofA-1Page 35

October 17, 2011 (Regular Meeting)Pageappraising, the realities of the local market along with state and local lawsmust be considered. Also, fundamental to any mass appraisal system areknowledge, judgment and the ability to adapt a standardized system to thelocal market. A standardized system and method of handling both data and theapplication of the three basic approaches to value is necessary to achieveequalization and uniformity in the valuation process.The three basic approaches which may be used to arrive at a fair market valueare summarized as follows:COST APPROACHThis approach consists of estimating the land valueand the depreciated cost of the improvements to arriveat a value. Theoretically, the substitution principleis the basis for determining the maximum value of theproperty by this approach. The substitution principleassumes the value is equal to the cost of acquiring asubstitution of equal utility assuming no cost delayis encountered.MARKET APPROACHINCOME APPROACHThis approach utilizes the application of prior salesdata from the market and is also referred to as thesales or comparison approach. Use of this approachrequires that the sales used should be analyzed todetermine that the conditions of fair market valuehave been satisfied.The two most common applications of this approach inmass appraising are the capitalizednet income and thegross rent multiplier.The use of any of the three approaches requires careful consideration to begiven to:1. The relevancy of the approach applied to the property underconsideration.2. The inherent strengths and weaknesses of the approach used.3. The amount and reliability of the data collected.4. The affect of the local marketon the data collected.This standardized system or Schedule ofValues is designed and adopted to beused to establish Fair Market Value asof January 1 of the Revaluation year.Revaluation projects are mandated by State law to be performed every eightyears unless the Board of County Commissioners desires to perform theprojects more frequently. In the interest of maintaining fair and equitablevalues for the taxpayers of Cabarrus County the Board of County Commissionershas passed a resolutionestablishing a four year reappraisal cycle forCabarrus County as requiredby G. S. 105-286(a) (2).RESOLUTION ON OFTHE CABARRUS COUNTY BOARD OF COMMISSIONERSTO ADVANCE CABARRUS COUNTY’S REVALUATION SCHEDULEFROM JANUARY 1, 2012 TO JANUARY 1, 2008 AND TO IMPLEMENT SUBSEQUENTREAPPRAISALS EVERY FOUR YEARSDRAFTWHEREAS, Cabarrus County completed and implemented its most recentreappraisal of real property on January 1, 2004, utilizing its own staff andpersonnel; andWHEREAS, Cabarrus County desires to conduct a reappraisal of realproperty earlier than required by G.S. §105-286, to be effective January 1,2008, and to implement subsequent reappraisals every four years; andWHEREAS, the reappraisal work will be conducted by the staff of theCabarrus County Assessor’s Office as part of its program of work each year;NOW, THEREFORE BE IT RESOLVED by the Board of Commissioners of CabarrusCounty (“Board”) that in the annual budget ordinance for fiscal year 2007-08,the Board shall include an appropriation for Tax Administration in the amountrequired for reappraisal work during that fiscal year consistent with a planestablished for the reappraisal of real property, as required by GS §153A-150; andA-1Page 36

October 17, 2011 (Regular Meeting)PageBE IT FURTHER RESOLVED, that when the County budget for each succeedingfiscal year is in preparation, the Board, with the County Manager and CountyAssessor, shall review the progress of the reappraisal work, and the Boardshall appropriate funds for reappraisal work during that year as may benecessary to continue the reappraisal work and to assure the completion ofthe reappraisal work on schedule for a quadrennial revaluation cycle.BE IT FURTHER RESOLVED that a copy of this resolution be forwardedpromptly by the Clerk to the Board to the Department of Revenue as requiredby G.S. §105-286.Attest:Adopted this 23 rd day of July 2007./s/ Kay Honeycutt_Kay HoneycuttClerk to the Board/s/ Robert W. Carruth______Robert W. Carruth, ChairmanBoard of CommissionersFinally, it must be remembered, the true test of a mass appraisal systemrests upon its acceptance by the County Assessor, the taxpayers andadministrative review bodies such as the Board of County Commissioners, Boardof Equalization and Review, Department of Revenue and the courts.The material contained in this manual is provided to enable the user to applystandard procedures to the mass appraisal of property. In certain cases, theprocedures are manually implemented and controlled; in others, the highlysophisticated data processing and appraisal systemsare available to assurestandard methods are employed. The principle tobe recognized is that ofstandardization of data and operations as a vehicle to achieving the goals ofthe appraisal system.The North Carolina Machinery ActARTICLE 13Standards for Appraisal and Assessment.Sec.§ 105-283. Uniform appraisal standards.§ 105-284. Uniform assessment sment standard.§ 105-283. Uniform appraisal standards.DRAFTAll property, real and personal, shall as far as practicable be appraised orvalued at its true value in money. When used in this Subchapter, the words"true value" shall be interpreted as meaning market value, that is, the priceestimated in terms of money at which the property would change hands betweena willing and financially ncial able buyer and a willing seller, neither beingunder any compulsion to buy or to sell and both having reasonable knowledgeof all the uses to which the property is adapted and for which it is capableof being used. For the purposes of this section, the acquisition of aninterest in land by an entity having the power of eminent domain with respectto the interest acquired shall not be considered competent evidence of thetrue value in money of comparable land. (1939, c. 310, s. 500; 1953, c. 970,s. 5; 1955, c. 1100, s. 2; 1959, c. 682; 1967, c. 892, s. 7; 1969, c. 945, s.1; 1971, c. 806, s. 1; 1973, c. 695, s. 11; 1977, 2nd Sess., c. 1297.)§ 105-284. Uniform assessment standard.(a) Except as otherwise provided in this section, all property, realand personal, shall be assessed for taxation at its true value or use valueas determined under G.S. 105-283 or G.S. 105-277.6, and taxes levied by allcounties and municipalities shall be levied uniformly on assessmentsdetermined in accordance with this section.(b) The assessed value of public service company system propertysubject to appraisal by the Department of Revenue under G.S. 105-335(b)(1)shall be determined by applying to the allocation of such value to eachcounty a percentage to be established by the Department of Revenue. Thepercentage to be applied shall be either:(1) The median ratio established in sales assessment ratio studiesof real property conducted by the Department of Revenue in thecounty in the year the county conducts a reappraisal of realproperty and in the fourth and seventh years thereafter; orA-1Page 37

October 17, 2011 (Regular Meeting)Page(2) A weighted average percentage based on the median ratio forreal property established by the Department of Revenue asprovided in subdivision (1) and a one hundred percent (100%)ratio for personal property. No percentage shall be applied ina year in which the median ratio for real property is ninetypercent (90%) or greater.If the median ratio for real property in any county is below ninetypercent (90%) and if the county assessor has provided informationsatisfactory to the Department of Revenue that the county follows acceptedguidelines and practices in the assessment of business personal property, theweighted average percentage shall be applied to public service companyproperty. In calculating the weighted average percentage, the Departmentshall use the assessed value figures for real and personal property reportedby the county to the Local Government Commission for the preceding year. Inany county which fails to demonstrate that it follows accepted guidelines andpractices, the percentage to be applied shall be the median ratio for realproperty. The percentage established in a year in which a sales assessmentratio study is conducted shall continue to be applied until another study isconducted by the Department of Revenue.(c) Notice of the median ratio and the percentage to be applied foreach county shall be given by the Department of Revenue to the chairman ofthe board of commissioners not later than April 15 of the year for which itis to be effective. Notice shall also be given at the same time to the publicservice companies whose property values are subject to adjustment under thissection. Either the county or an affected public service company maychallenge the real property ratio or the percentage established by theDepartment of Revenue by giving notice of exception within 30 days after themailing of the Department's notice. Upon receipt of such notice of exception,the Department shall arrange a conference with the challenging party orparties to review the matter. Following the conference, the Department shallnotify the challenging party or parties of its final determination in thematter. Either party may appeal the Department'sdetermination to theProperty Tax Commission by giving notice of appeal within 30 days after themailing of the Department's decision.(d) Property that is in a development financingdistrict and that issubject to an agreement entered into pursuant toG.S. 159-108 shall beassessed at its true value or at the minimum value set out in the agreement,whichever is greater.(1939, c. 310, s. 500; 1953, c. 970, s. 5; 1955, c.1100, s. 2; 1959, c. 682; 1967, c. 892, s. 7; 1969, c. 945, s. 1; 1971, c.806, s. 1; 1973, c. 695, s. 12; 1985, c.601, s. 1; 1987 (Reg. Sess., 1988),c. 1052, s. 1; 2003-403, s.20.)ARTICLE 14§ 105-286. Time for general reappraisal of real property.(a) Octennial Plan.--Unless thedate shall be advanced as provided insubdivision (a)(2), below, each county of the State, as of January 1 of theyear prescribed in the schedule set out in subdivision (a)(1), below, andevery eighth yearthereafter, shall reappraise all real property inaccordance with the provisions of G.S. 105-283 and 105-317.M(1) Schedule of Initial Reappraisals.--Division One--1972: Avery, Camden, Cherokee, Cleveland, Cumberland, Guilford,Harnett, Haywood, Lee, Montgomery, Northampton, and Robeson.Division Two--1973: Caldwell, Carteret, Columbus, Currituck, Davidson,Gaston, Greene, Hyde, Lenoir, Madison, Orange, Pamlico, Pitt, Richmond,Swain, Transylvania, and Washington.Division Three--1974: Ashe, Buncombe, Chowan, Franklin, Henderson, Hoke,Jones, Pasquotank, Rowan, and Stokes.Division Four--1975: Alleghany, Bladen, Brunswick, Cabarrus, Catawba, Dare,Halifax, Macon, New Hanover, Surry, Tyrrell, and Yadkin.Division Five--1976: Bertie, Caswell, Forsyth, Iredell, Jackson, Lincoln,Onslow, Person, Perquimans, Rutherford, Union, Vance, Wake, Wilson, andYancey.Division Six--1977: Alamance, Durham, Edgecombe, Gates, Martin, Mitchell,Nash, Polk, Randolph, Stanly, Warren, and Wilkes.Division Seven--1978: Alexander, Anson, Beaufort, Clay, Craven, Davie,Duplin, and Granville.Division Eight--1979: Burke, Chatham, Graham, Hertford, Johnston, McDowell,Mecklenburg, Moore, Pender, Rockingham, Sampson, Scotland, Watauga, andWayne.(2) Advancing Scheduled Octennial Reappraisal.--Any county desiring toconduct a reappraisal of real property earlier than required by thissubsection (a) may do so upon adoption by the board of county commissionersof a resolution so providing. A copy of any such resolution shall beforwarded promptly to the Department of Revenue. If the scheduled date forreappraisal for any county is advanced as provided herein, real property inDRAFTA-1Page 38

October 17, 2011 (Regular Meeting)Pagethat county shall thereafter be reappraised every eighth year following theadvanced date unless, in accordance with the provisions of this subdivision(a)(2), an earlier date shall be adopted by resolution of the board of countycommissioners, in which event a new schedule of octennial reappraisals shallthereby be established for that county.(b) Fourth-Year Horizontal Adjustments.--As of January 1 of the fourth yearfollowing a reappraisal of real property conducted under the provisions ofsubsection (a), above, each county shall review the appraised values of allreal property and determine whether changes should be made to bring thosevalues into line with then current true value. If it is determined that theappraised value of all real property or of defined types or categories ofreal property require such adjustment, the assessor shall revise the valuesaccordingly by horizontal adjustments rather than by actual appraisal ofindividual properties: That is, by uniform application of percentages ofincrease or reduction to the appraised values of properties within definedtypes or categories or within defined geographic areas of the county.(c) Value to Be Assigned Real Property When Not Subject to Appraisal.--Inyears in which real property within a county is not subject to appraisal orreappraisal under subsections (a) or (b), above, or under G.S. 105-287, itshall be listed at the value assigned when last appraised under this sectionor under G.S. 105-287. (1939, c. 310, s. 300; 1941, c. 282, ss. 1, 11/2;1943, c. 634, s. 1; 1945, c. 5; 1947, c. 50; 1949, c. 109; 1951, c. 847;1953, c. 395; 1955, c. 1273; 1957, c. 1453, s. 1; 1959, c. 704, s. 1; 1971,c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 45, s. 1.)ARTICLE 19Administration of Real and Personal Property Appraisal.§ 105-317. Appraisal of real property; adoption of schedules, standards, andrules.(a) Whenever any real property is appraised it shall be the duty ofthe persons making appraisals:(1) In determining the true value of land, to consider as to eachtract, parcel, or lot separately listed at least itsadvantages and disadvantages as to location; zoning; qualityof soil; waterpower; er; water privileges; dedication as a naturepreserve; conservation or preservation agreements; mineral,quarry, or other valuable deposits; fertility; adaptabilityfor agricultural, timber-producing, commercial, industrial, orother uses; past income; probable future income; and any otherfactors that may affect its value except growing crops of aseasonal al or annual nature.(2) In determining ermining the true value of a building or otherimprovement, to consider at least its location; type ofconstruction; age;replacement cost; cost; adaptability forresidence, commercial, industrial, or other uses; past income;probable future income; and any other factors that may affectits value.(3) To appraise partially completed buildings in accordance withthe degree ofcompletion on January 1.(b) In preparation for each revaluation of real property required byG.S. 105-286, it shall be the duty of the assessor to see that:(1) Uniform schedules of values, standards, and rules to be usedin appraising real property at its true value and at itspresent-use value are prepared and are sufficiently detailedto enable those making appraisals to adhere to them inappraising real property.(2) Repealed by Session Laws 1981, c. 678, s. 1.(3) A separate property record be prepared for each tract, parcel,lot, or group of contiguous lots, which record shall show theinformation required for compliance with the provisions ofG.S. 105-309 insofar as they deal with real property, as wellas that required by this section. (The purpose of thissubdivision is to require that individual property records bemaintained in sufficient detail to enable property owners toascertain the method, rules, and standards of value by whichproperty is appraised.)(4) The property characteristics considered in appraising eachlot, parcel, tract, building, structure and improvement, inaccordance with the schedules of values, standards, and rules,be accurately recorded on the appropriate property record.(5) Upon the request of the owner, the board of equalization andreview, or the board of county commissioners, any particularlot, parcel, tract, building, structure or improvement beactually visited and observed to verify the accuracy ofproperty characteristics on record for that property.DRAFTA-1Page 39

October 17, 2011 (Regular Meeting)Page(6) Each lot, parcel, tract, building, structure and improvementbe separately appraised by a competent appraiser, either oneappointed under the provisions of G.S. 105-296 or one employedunder the provisions of G.S. 105-299.(7) Notice is given in writing to the owner that he is entitled tohave an actual visitation and observation of his property toverify the accuracy of property characteristics on record forthat property.(c) The values, standards, and rules required by subdivision (b)(1)shall be reviewed and approved by the board of county commissioners beforeJanuary 1 of the year they are applied. The board of county commissioners mayapprove the schedules of values, standards, and rules to be used inappraising real property at its true value and at its present-use valueeither separately or simultaneously. Notice of the receipt and adoption bythe board of county commissioners of either or both the true value andpresent-use value schedules, standards, and rules, and notice of a propertyowner's right to comment on and contest the schedules, standards, and rulesshall be given as follows:(1) The assessor shall submit the proposed schedules, standards,and rules to the board of county commissioners not less than21 days before the meeting at which they will be considered bythe board. On the same day that they are submitted to theboard for its consideration, the assessor shall file a copy ofthe proposed schedules, standards, and rules in his officewhere they shall remain available for publicinspection.(2) Upon receipt of the proposed schedules, standards, and rules,the board of commissioners shall publish a statement in anewspaper having general circulation ion in thecounty stating:a. That the proposed schedules, standards,andrules to beused in appraising real property in the county have beensubmitted to the board of county commissioners and areavailable for public inspection in the assessor'soffice; andb. The time and place of a public hearing on the proposedschedules, standards, and rules that shall be held bythe board of county commissioners at least seven daysbefore adopting the final schedules, standards, andrules.(3) When the board of countycommissioners approves the finalschedules, standards,and rules, it shall issue an orderadopting them. Notice of thisorder shall be published once aweek for four successive weeks in a newspaper having generalcirculation in the county, with the last publication being notless than seven days before the last day for challenging thevalidity of the schedules, standards, and rules by appeal tothe Property Tax Commission. The notice shall state:a.That the schedules, standards, and rules to be used inthe next scheduled reappraisal of real property in thecounty have been adopted and are open to examination inthe office of the assessor; andb. That a property owner who asserts that the schedules,standards, and rules are invalid may except to the orderand appeal therefrom to the Property Tax Commissionwithin 30 days of the date when the notice of the orderadopting the schedules, standards, and rules was firstpublished.(d) Before the board of county commissioners adopts the schedules ofvalues, standards, and rules, the assessor may collect data needed to applythe schedules, standards, and rules to each parcel in the county. (1939, c.310, s. 501; 1959, c. 704, s. 4; 1967, c. 944; 1971, c. 806, s. 1; 1973, c.476, s. 193; c. 695, s. 5; 1981, c. 224; c. 678, s. 1; 1985, c. 216, s. 2; c.628, s. 4; 1987, c. 45, s. 1; c. 295, s. 1; 1997-226, s. 5.)DRAFTChapter 2SALES UTILIZATION AND FAIR MARKET VALUEPREFACESales Collection and verification is the single most important activity inthe appraiser's office. There is no other activity necessary to theoperation of the appraiser's office which is as important as the meticulousand regimented collection of sales data.Ultimately, all valuation approaches, regression, cost/market, or income relyupon the analysis of VALID, QUALIFIED, SALES in order to properly value aA-1Page 40

October 17, 2011 (Regular Meeting)Pagesubject property.MEETING LEGISLATIVE REQUIREMENTSNorth Carolina General Statutes mandate the assessment of real property at100% of the "fair market value". This criterion has made it imperative forthe property appraiser to have an accurate and supportable sales file fromwhich the market approach can be properly implemented.Regardless of how well or how accurate the data about a property may be thedata is useless without sales data against which the data may be compared.The entire premise of the computerized appraisal system is that regardless ofthe appraisal approach used, the analysis of sales is necessary in order todo the following:a. develop regression equationsb. set cost/market base ratesc. determine depreciation schedulesd. determine income capitalization or discount ratesWithout sales, the appraiser has to depend on the Cost and Income Approach tobase his decisions. Therefore you need sales to support the Cost Approach.Sales also help to determine depreciation and obsolescence ole in the CostApproach and cap rates in the Income Approach.The basic sales information is available at the Registerof Deeds. However,before a proper analysis can be made between the sales for thetax year andthose of similar properties that did not sell, l, the sales must bechecked orqualified to verify that an "arm's length" transaction has taken place andthat the source of information is correct.ct.The transaction must then befurther checked to determine if all rights and benefits of property ownershipwere transferred and if any personal property perty was involved.This procedureis known as SALES QUALIFICATION.SALES QUALIFICATIONSales of some residential, but primarilyagricultural, industrial andcommercial properties often include personal property.There are also anumber of intra-company or intra-family transfers "distress" sales, etc.,many of which have limiting terms andconditions which affect the salesprice. For these reasons and others, further qualification of sales of thistype through communication with one ormore of the parties involved may benecessary to determine ermine if the sales price should be adjusted for terms,personal property, etc., or disqualified entirely.For this purpose, we have designed the following SALES QUESTIONNAIRE whichwill help standardize the procedure and also build a source of useful salesdata. The Sales Questionnaire is a record of sales research performed toestablish the quality of a specific sale. Qualified sales are of inestimablevalue in establishing unit land values, base rates, depreciation schedules,and for checking the quality and degree of equalization of all workperformed. Since recent sales are the BEST indication of MARKET VALUE andbecause of their affect on the entire mass appraisal process, carefulhandling and qualification cannot be overemphasized.June 14, 2007«M_2_____________________________»«M_3_____________________________»«M_4_____________________________»«M_5_____________________________»«M_6_________________»«M_7_» «M_8________»DRAFTParcel Number:«M_10_____________________» Acct #:«M_1___________» Township:«M_24»Legal Description: «M_11______________________»«M_12__________»Deed Book/Page:«M_26___»/«M_27__» Sales Date:«M_29»/2007Congratulations on your recent purchase of real property. We extend ourinvitation to you to contact us or visit our office if you have any questionsregarding your new property. In turn, we would appreciate your help. NorthCarolina law requires each county to conduct a sales-assessment ratio studythat measures the sales price of real property in relation to the county’sassessed value. This information is then used to adjust public servicecompany values for taxation, determine funding for school facility needs andcontribute to the fair and equitable assessment of all properties.A-1Page 41

October 17, 2011 (Regular Meeting)PageThis questionnaire is strictly confidential and NOT open to publicinspection. Please confirm the preprinted information above, complete theremainder of the form and return it within ten (10) days. We have enclosed aself-addressed, stamped envelope for your convenience. Please contact ourReal Estate Appraisal Department at (704)920-2178 if you have any questions.Thank you for your assistance.Cabarrus County Real Property ManagerName of person completing form:_______________________________Daytime Telephone Number:()_______________________________1. Total Purchase Price:_____________________2. Is this sale between relatives/related businesses? Yes___ No___3. Was this an auction/foreclosure sale? Yes___ No___4. Is the property being rented? Yes___ No___ Rent per month $_______5. Was any personal property exchanged in this sale (mobile home,furniture, machinery, etc.)? Yes___ No___ If so, what?____________________________6. Do you consider the total sales price to be thefair market value ofthe real estate on the date of the sale? Yes___No___ If no,explain:7. At the time of purchase, was the property vacant land or was the homealready built? (circle one)8. Type of financing? Conventional ___ FHA ___VA ___Owner ___ Other ___explain__________________________________________________________________________Signature:__________________________________Date:________________STEP 1 DEED DISQUALIFICATION ICATION SALES.This step entails examining deeds forany conditions or statements tements which mightindicate the sale was not an "arm'slength" transaction. n. Those deeds having ANY of the following conditionsshould be entered on the maintenance document as an unqualified sale usingthe disqualification ation codes foundinthis chapter:1. Quit claim, corrective or tax deeds2. State documentary stamps, $.503. Same family name asto grantee and grantor4. Deeds from or to banks or loan companies5. Deeds indicating icating a trade or exchange or conveying less than wholeinterest, i.e. life estates, etc.6. Deeds including live stock or personal property, i.e. trucks,equipment, cattle, etc.7. Multi-parcel sales unless the amount paid for each parcel isspecified8. Deeds including exchanges of real or personal property9. Deeds to or from any of the followingAdministrators Clerks of CourtExecutorsCounty CommissionersGuardiansCountiesReceiversTrustees of Internal Imp. FundSheriffsCities and/or municipalitiesMastersUnited States of America or FederalAgenciesChurchesUtility CompaniesLodgesEducational InstitutionsFraternal InstitutionsBenevolent InstitutionsSTEP 2 SALES RESEARCH.Sales Qualification ProceduresFTSupport staff is to qualify sales only from sales questionnaires, propertyowners, or information provided by appraisers and realtors. Sales qualifiedA-1Page 42

October 17, 2011 (Regular Meeting)Pagein this manner are to have the type instrument changed to the type offinancing from the list below if the type financing can not be determinedenter QF to let us know that a qualification form is on file. The forms arethen to be filed in the sales books by year and in PIN number order. Havingthe type financing in the instrument will allow us to know that there is aqualification form on file for review as needed. All qualifications by deedstamps are to be made by an appraiser and the type instrument should bechanged to “DS” so everyone will know that it has not been properlyqualified.TYPE OF FINANCINGAR - Adjustable RateCA - CashCV - ConventionalDS - Deed StampsFH - FHA (Federal Housing Administration)FM - Farmers Home AssociationLA - Loan AssumptionOF - Owner FinancingOT - OtherQF - Qualification FormVA - VA (Veterans Administration)TYPE INSTRUMENTBA - Boundary Agreement GW - General Warranty DeedCO - Corrective Deed/Deed of Correction NW - Non-WarrantyCD - Consolidation Deed QC - Quit ClaimCM - Commissioner’s Deed RW - Right of Way DeedCU - Condominium Unit SH - Sheriff’s f’s DeedCV - Special Proceeding/Civil ST - Substitute te Trustee DeedED - Executors Deed SV - SurveyEF - Will Book – Estate File SW - Special Warranty DeedGU - Guardian Deed TR - Trustee’s DeedFor a sale is to be disqualified, use the disqualification codes as follows:CODE REASONS FOR REJECTION:DEED EDIT SHEETA. The transaction includes the conveyanceof two (2) or more parcels.B. Sales for which theimprovementssold are not included in the taxassessment or the assessment includedimprovements built after the sale.C. Deed shows $6.00* or lessrevenue stamps. *Transaction is for $3,000or less.D. The date the deedwas made, entered or notarized is outside the dates ofthe study period. (The study period runs from January 1 to December 31.)E. The transaction isbetween relatives or related businesses.DRinDisDRAFTF. The grantor is only conveying an undivided or fractional interest to thegrantee.G. The deed reserves until the grantor, a life estate or some otherinterest.H. The deed reserves unto the grantor the possession of, or lease of, theproperty for specified period following the sale.I. One or both of the parties involved in the transaction is governmental, apublic utility, lending institution, or a relocation firm.J. The deed conveys a cemetery lot or other tax-exempt property.K. One or both of the parties involved in the transaction is a church,school, lodge, or some other educational organization.M. The deed indicates that the property conveyed is situated in more thanone county.N. The transaction is for minerals, timber, etc. or the rights to mine orcut same.A-1Page 43

October 17, 2011 (Regular Meeting)PageO. The transaction includes the conveyance of personal property, and thevalue of such is not specified separate from the real property value in thedeed.P. The transaction is the result of a forced sale or auction.Q. Transaction made by the use of a Contract for Deed, the agreement forwhich is executed and sale actually made prior to the study.R. The transaction involves the trade or exchange of real property.S. The transaction is for real property, which cannot be clearly identifiedon the county tax records.X. Other (An explanation must be provided when this code is used.)STEP 3 QUALIFICATION OF SALES BY DEED:The sales that remain unqualified may be qualified directly by the appraiserthrough conversations with the buyer or seller by phone, email or in person.If enough qualified sales exist to support the validity of a sale thatremains unqualified, the appraiser may qualify the sale from the deed stampsfor use in our statistical reports. If this is done the instrument typeshould be changed to DS it indicate that the sale wasqualified by deedstamps. By completing this 3 step process the majority of the sales in thecounty can be effectively qualified.EVALUATING SALESThe Sales Questionnaire and Sales Qualification Forms shouldbe reviewed bythe appraiser most familiar with the typeofproperty or area beingresearched; i.e. income producing properties rtiesbythe commercial/industrialappraiser and residential properties by the residential appraisers.Changes in sales prices can and should be made tocompensate for personalproperty included in the sales. Having done this, a sale can be treated asqualified and used as a guide for establishing values for similar properties.The qualification process enablestheproperty appraiser to gather theinformation necessary to adjust sales prices so they will reflect "fairmarket" sales.During the investigation of sales, otherfactors may come to light indicatingthat an adjustment t is necessary to thesales price for what appears to be anotherwise qualified sale.These include market and economic factors. Forexample, if a property has to remain on the market for an excessive period oftime prior to selling, an adjustment may be appropriate. The propertyappraiser can find himselfin a most advantageous position in determining thetype of adjustments requiredbecause of his familiarity with the local marketconditions. Adjustments SHOULD be made for any VALID reason in order tosupply qualified comparables for valuing similar properties.It is most important to remember that the sales qualification forms should bePROPERLY filled out and filed for FUTURE REFERENCE.BENCHMARK SALESDRAFTThe necessity of determining "market value" for all properties complicatesthe task of appraising certain types of property uses with few or no"qualified" sales. In these instances PASCO is designed to utilize BENCHMARK(surrogate) SALES.The term benchmark refers to properties which have been appraised usingconventional fee appraisal techniques. When sufficient sales data isunavailable, fee appraisers have relied on the cost and income approaches tovalue for indications of market value. For the property appraiser faced withthe wide variety of property types, the utilization of the income and costtechniques can provide supportable evidence for appraisal purposes when no"qualified" sales are available which would be applicable.When faced with a valuation problem dealing with a property type for whichthere are no qualified sales, the appraiser's first step is to choose a fewparcels representative of the particular type or, if there is just oneproperty, the subject can be used. The next step, collecting pertinent dataabout the properties, is similar to that of the fee appraiser. Depending onavailable information, either the cost approach or income approach may beA-1Page 44

October 17, 2011 (Regular Meeting)Pageemployed to give good value indications.Cost BenchmarksIf the improvements under investigation are relatively new, local contractorscan be consulted for estimates of the cost to replace. Also, the propertyappraiser can utilize such cost services as MARSHALL & SWIFT BUILDING COSTSERVICE to give good cost estimates for a wide variety of building types.After a cost per square foot, unit and/or total building cost new has beenestimated, it is necessary for the appraiser to review the property todetermine depreciation in the case of less than new structures. After theappropriate amount of depreciation is calculated, it is subtracted from thereplacement cost new. The resulting figure is the depreciated replacementcost new to which is added the market land value. With accurate figures,this value can be utilized and entered as a benchmark sale.Income BenchmarksAnother useful method of deriving benchmark sales involves the incomeapproach to value. PASCO makes available seven methods which are discussedin greater detail in a later chapter but for the purposes of benchmarking afew other comments are necessary.The basic income data regarding income and expenses iscritical and careshould be taken to verify information gathered. Whenthis is done andentered into the system using one of the seven approaches, the resultantvalue can be entered in the sales portion of the appraisal card. Thejustification for the use of the income approach ach in the valuation processrests with the reason the income property is used. Incomeproperty is usedto generate an income stream of revenues in the form of money. It is one ofthe basic economic building blocks and the property can be valued in terms ofits ability to generate income. Income property is held, developed and soldfor the income producing potential it possesses.USE OF SALES ANALYSIS REPORTS IN THE APPRAISAL PROCESS:Reports can be generated based on location, improvement type, model number,etc. The sales with extreme ratios can besubjected to the salesqualification procedure. The parameters for those to be analyzed can be setby the property appraiser (i.e. all ratios greater than 100 and less than 75,etc.) based on his requirements, availablestaff, etc.PASCO is designed so that the property appraiser does not have to manuallyresearch his own files for various property types but can receive a computerprinted worksheet et detailing only those parcels he wishes to research based onthe parameters he has selected (location, age, improvement type, landuse,...).During the Revaluation process sales ratio studies are normally performed byneighborhood using the sales that were recorded in the year preceding theeffective date of the revaluation.It is the intent of Cabarrus County toappraise all neighborhoods within the performance standard of the Standard onRatio Studies of the international Association of Assessing Officers (IAAO)as follows:Measure ofType of Property Central Tendency Coefficient of Dispersion PRD*____Single Family ResidentialNewer, more homogenous areas .90 – 1.10 10.0 or less .98 – 1.03Older, heterogeneous areas .90 – 1.10 15.0 or less .98 – 1.03Rural residential .90 – 1.10 20.0 or less .98 – 1.03Income producing properties .90 – 1.10Larger, urban jurisdictions .90 – 1.10 15.0 or less .98 – 1.03Smaller, rural jurisdictions .90 – 1.10 20.0 or less .98 – 1.03Vacant land .90 – 1.10 20.0 or less .98 – 1.03Other real property .90 – 1.10 Varies .98 – 1.03*The standards for the PRD are not absolute when samples are small or widevariations in price exist.IntroductionDRAFTChapter 3Land Records ProceduresAll property within Cabarrus County shall be mapped as a parcel to includeall necessary attributes. These attributes shall include at minimum: PINnumber; Real Id (old parcel number); Deeded Acreage; Calculated Acreage; TaxNeighborhood Designation; Subdivision Name, Lot Number, and Plat ReferenceA-1Page 45

October 17, 2011 (Regular Meeting)Page(when applicable); and Year Entered. In addition, a CLaRIS record shall becreated and maintained for each parcel.Definition of a ParcelFor the purposes of the Land Records Department, a parcel is a single tractof land as described in a deed or plat and is physically one unit of land.If more than one tract of land is on a particular deed or plat, a separateparcel shall be created for each tract described. 12 If a parcel of land isdescribed as one, but another parcel is split from it causing it to be noncontiguous,then each part of the parcel that is non-contiguous shall becomeits own parcel unless the split is right-of-way for a public road. In otherwords, a single parcel can be divided by a road but cannot be divided byanother parcel.Parcels that Cross the County LineProperties that cross the county line shall be mapped to the county line,listing and assessing the acreage that is within Cabarrus County limits forall counties except Mecklenburg 34 . Per the county line agreement withMecklenburg County, only parcels that have at least one acre on each side ofthe county line shall be divided by the county line. For parcels that do nothave one acre on each side of the county line, the county that has themajority of the parcel shall assess it unless the road frontage is only inthe minority county, then the minority county shall l assess it. For theseparcels that fall into this category, if Mecklenburg County is addressing theproperty, Cabarrus County shall map the portion within the county limits, andassign a PIN number, Real ID (old parcel number), and calculatethe acreageof the portion within the county. These shall be codedas “assessed inMecklenburg County” so that we have basic records rds of theproperty forinternal and inventory purposes. For parcels that Cabarrus County willassess, the entire parcel shall be mapped in accordance with Cabarrus Countypolicies and standards.AcreageAll parcel records in the Land Records Departmentshall reflect the acreagecited in the original deed or plat unless there is no acreage cited in theoriginal document. If there is no acreage cited, then a “0” shall be put inthe “Deeded Acreage” field of GIS andthe calculated acreage followed by“(CAL)” be put as the acreage annotationin GIS and in the acreage field ofCLaRIS. In the case of a property split, the parent tract shall reflect theoriginal deeded acreage less the deeded acreage of the child parcel orparcels. If the child parcel does not cite acreage, then the calculatedacreage shall be subtracted from the parent parcel’s deeded acreage and thecalculated acreage designation of“(CAL)” shall be added to the parent andchild parcel(s).If the original document contains two cited acreages, onefor the entire parcel and onethat indicates the acreage in a right-of-way,the entire parcel acreageshall be used and the amount in the right-of-wayshall be cited in CLaRIS in the acreage field following the entire tractacreage. For example, if the deed cites “…containing 1.75 acres, less 0.25acres in the right-of-way for Church Street, leaving a net of 1.50 acres…”,then the acreage in CLaRIS and on paperwork sent to the County Assessorshould show “1.75 AC (0.25 AC in ROW)”. If the calculated acreage isgreater than shown in the scale below taken from the North Carolina TechnicalSpecifications for Base and Cadastral Maps, or there is an obvious error inthe deeded acreage, calculated acreage may be used.Citing OwnershipDRAFTParcel AcreagePercent of Divergence1.01 - 5.00 10%5.01 - 20.00 8%20.01 - 50.00 6%50.01 & Greater 4%1 If multiple tracts of land are described in a single deed or plat and the primary structure is located on more than one tract,all tracts in which the primary structure is situated upon may be combined into a single parcel unless otherwise specified in thedeed or plat.2 If multiple tracts of land are described in a single deed the tracts may be combined into one parcel if; there is not more thanone addressed structure on the parcel and the property owner requests it and the deed includes language stating that the multipletracts should be treated as one tract. Each addressed structure must have its own parcel in compliance with the County’ssubdivision ordinance.3A parcel that is mapped prior to the effective date of this document and that is already being assessed in its entirety by onecounty shall be grandfathered and can continue to be assessed as one parcel until: the county line is surveyed and reconciledwith the adjacent county; a new transaction changes the property, the property owner requests it to be split by the county line,or a county department requests it to be split by the county line to resolve a problem.4 In dividing the parcel by the county line, Land Records staff shall consult with the other county involved to ensure that thereare no overlaps or gaps in the assessment of the parcel and that the calculated acreage on each side of the line adds up to equalthe deeded acreage of the original parcel.A-1Page 46

October 17, 2011 (Regular Meeting)PageOwnership shall be listed with the name(s) of the person(s) cited on theoriginal deed, will, or court preceding. The name is to be listed exactly asit is on the deed. Descriptive information about the grantee (maritalstatus, state of incorporation, etc) should not be listed, only the name ofthe owner or name of the company that owns it.Changing a Name Without Transferring OwnershipCorporationIndividualA new deed, filed in the Cabarrus County Register of Deeds is the bestway to change the name for an existing owner. Generally, a correctiondeed is best suited when there is an error or omission in the originaldocument. In the case of a marriage/divorce/name change, a new deed isalso best. However, if a name change has been appropriately filed withthe Clerk of Courts, it can be used.As with individuals, recording a new deed is preferable. However, fora corporation or business, the owner of record can be changed based onArticles of Name Change, Articles of Merger/Acquisition, or othersimilar documents as long as they have been appropriately filed withthe North Carolina Secretary of State, Corporations Division, and/orthe Cabarrus County Register of Deeds.Transferring OwnershipThe only way to transfer a parcel is via a recorded,legal land recorddocument. These are: a deed, a will, or a special preceding/court order.These documents must be a recorded public record in CabarrusCounty, eitherin the Register of Deeds or Clerk of Courts.Adocument filed in anothercounty or state cannot be used to transfer a property. To transfer a parcel,staff must first identify the property rty describedby the deed. Once theparcel is identified, then staff must verify thatthe grantor has an interestin the property to transfer. If the grantor does not, then the preparingattorney shall be contacted to obtain more information or to request acorrection. Cabarrus County Land records can only transfer a parcel orinterest in a parcel if they actually own interest in it. If the grantordoes not have interest in a parcel, that deed reference shall be added to theparcel but the ownership will not change. Ifthe ownership of a parcel is indispute, per North Carolina statute, theproperty should be listed to unknownowner.Intent of a DeedProperty shall l be transferred orsplit exactly as it is described in thedeed. However, minor typographical errors in a deed can be overlooked aslong as the intent of the deedis clear. If the intent is not clear, thenthat deed shall l be held untila correction deed is recorded. For example, ifthe grantor owns lot 125 ofXYZ subdivision and a deed is recorded from thatgrantor for lot 25 of that subdivision, staff shall research the situation.If we find that the grantor actually owned lot 125, the mailing address andprior deed reference reflect lot 125 and the grantor never owned lot 25, thenit would be obvious that lot 25 was a typographical error omitting the “1”and they intended to transfer lot 125. The attorney and owner shall benotified of this error, but for our purposes we shall transfer lot 125 to thenew owner. Another example would be if one of the deed calls is reversed, aslong as we can determine what property is to be conveyed, the deed shall bemapped/transferred. If a deed comes through for lot 5 of ABC subdivision asrecorded in map book 105 / page 1, and that plat is a different subdivisionowned by the grantor, the intent would not be clear because the grantor ownsboth parcels and either could be correct. This parcel would not betransferred until a correction deed is recorded. For this section, staffshall use its best judgment to determine if an error is minor enough totransfer the property or if a correction is necessary.Property Mapping BasicsDRAFTEach parcel shall be mapped in GIS according to the metes and boundsdescription on the original deed or plat. In the event of a conflict in alegal description, the following order should be precedence: Right of Possession Senior Right (which property/description was done first) Location of a natural monument Location of a man made monumentA-1Page 47

October 17, 2011 (Regular Meeting)Page Adjoining Owners Direction and Distance Area CoordinatesWhen mapping parcels, there should be no overlaps or gaps between parcels.Gaps should be resolved via deed research to determine who owns the landbetween parcels if the parcels do not share a common line. Overlaps shouldbe resolved via senior rights.PlatsA plat is to be mapped at the time it is recorded and a separate parcelnumber assigned to each lot and section of common open space. In order forthe plat to be mapped, the owner of record must be the owner of all of theland shown on the plat and must have signed the plat as the owner. In thecase of a company owning the property, it must be signed by an authorizedrepresentative of the company in their official capacity, not as anindividual. If the land shown in the plat is comprised of different tractsowned by multiple different people/entities, then the plat must be held untila deed is recorded putting the land in the names that match the owners citedon the plat.When revisions to a lot or plat are recorded that change lot lines/sizes/etc,the affected parcel(s) shall be updated accordingly so long as the ownercited on the plat is still the owner of record.CLaRIS and GIS shall beupdated to show the new plat reference as the primary reference.Whenrevisions change something other than the lots, such as a plat that isrecorded after the original to show the edge of pavement, location ofutilities, etc, then that plat shall be shown in CLaRIS as an additional platreference. The newest plat that actually shows/creates/modifies theparcel(s) in question shall be shown as the primaryplat reference in GIS andCLaRIS.Correction DeedsPer North Carolina N.C. gen. stat. SEC. 47-36.1, acorrection deed can onlycorrect “obvious typographical al or other minor error in a deed”. This meansthat a correction deed can correct a misspelling of a person’s name, platreference, etc. “Un-recording” a parcel, transferring a different parcelthan on the original deed, adding or deleting parcels to a deed, changing thegrantee, etc are not minor errors and a new deed shall be recorded in orderto change the listing.GIS ProceduresAll parcels shall be represented by one or more parcel polygons in GIS. Thisincludes condominiums that should be represented as a small square polygonwithin the polygon of theparcel of land that the condominium is situatedupon. All parcels shall annotate parcel dimensions for all lines in parcels5.0 acres or smaller androad frontage for parcels larger than 5.01 acres inaccordance with the North Carolina Land Records Management Program’sTechnical Specifications for Base and Cadastral Maps. In addition, side andback line dimensions shall be annotated for parcels 5.01 acres or largerunless it is comprised of many small but separate calls such as the run of ariver or stream, in which case those dimensions may be omitted. Nodimensions are required for condominium polygons. Attributes shall bepopulated as prescribed by the current GIS data model. Easements shall bedrawn in one of three categories: ingress/egress, utility, or other/misc.with the latter used for drainage easements, greenway easements, and mattersof that nature.CLaRIS Procedures & Data Entry StandardsDRAFTA. AbbreviationsAll data entered in the Land Records Map Card database shall bein compliance with the Abbreviation Standards, Appendix A of thisdocument.B. NamesAll names are to be entered Last Name first, then First Name. Itdoes not matter if it is entered in upper or lower case, thesystem will automatically change it to upper case when you savethe record. No comma “,” is to be used. Additionally, ifinitials are on the deed such as “A.T. Smith”, the initials areto be separated with a space and no periods are to be used.A-1Page 48

October 17, 2011 (Regular Meeting)PageCorporate Name Change. If a company files a name change and thatchange is by a document filed in the Cabarrus County Registry,the property is to be transferred to the new name as a normaltransfer. If it is changed by a filing with the North CarolinaSecretary of State, it shall be transferred to the new name usingthe original deed reference & date. A brief comment, the SOSID,and date from the filing shall be cited in COMMENTS for that newline.Example: Corporate Name Change per SOSID 1234568 filed 1/4/2004C. Acreage, Size, and Property DescriptionAcreage is cited in the LOT SIZE/ACREAGE field, it is abbreviatedas “AC” and decimal places are to be as they are on the deed orplat (rounded to three decimal places) unless it has beenadjusted for Splits and/or Acreage Adjustments. In other words,if the deed says “1 acre”, it should be cited as “1 AC”. If thedeed says “4.28745 acres, then is cited as “4.287 AC”. If theacreage is calculated, “CAL” is to follow the acreage such as“1.5 AC CAL”. It is a good practice to cite how the acreage wasin the internal comments field in case the acreage is questionedin the future.If parcel dimensions are known (such as an old city lot that wasdesignated by dimensions such as 25’x100’), itis a good idea toalso include them in the LOT SIZE/ACREAGE field. They should beplaced after the acreage. An example would be “0.34 AC100’x150’”. This is not required but can be helpful. Ifdimensions used are not from the deed or plat, thenthey are tobe put in parenthesis.PROPERTY DESCRIPTIONS are limited to 100 characters cters and should beentered using the format below. Abbreviations should be inaccordance with the Cabarrus rus CountyLand Records AbbreviationStandards, Appendix A of this document.Subdivision ParcelLT (lot number)(subdivision name) BL (block), PH (phase) or SEC(section)LT 7 MICKEY MOUSE FARMS SEC 2COS KANNAPOLIS BUSINESS PARKNon-Subdivision n Parcel(directional letters) (& ADJ)[IF applicable] of/to (Road Name ornames)N OF OLD HOLLAND RDSW & ADJ TO COX MILL RDAppendix A – Abbreviation breviation StandardseedDDRAFTAFTAbbreviations for Names and PropertyDescriptionsDeedandHusbandWifed/b/a / Doing Business AsTrusteeInc / IncorporatedLLC / Limited Liability CompanyEt Al / Et Als / and othersEt VirEt UxAcre / ACRESPlat Book PageHighway / NC HighwayState HighwayState Route / State RoadUS Highway / US RouteAssociationPart / Part ofLot / LotsTractBusinessTax Listing&(HSB)(WF)DBATRUSTEEINCLLCET AL(HSB)(WF)ACPBHWYHWYSRHWYASSNPTLTTRBUSA-1Page 50

October 17, 2011 (Regular Meeting)PageBlockPhaseSectionCreekCare of / In care ofLife EstateRemaindermanSubdivisionCityCountyBLPHSECCRKC/O(LF EST)(REM)SUBCTYCNTYTownships:City Code:01 Harrisburg02 Poplar Tent03 Odell04 Kannapolis05 New Gilead06 Rimertown07 Gold Hill08 Mount Pleasant09 Georgeville10 Midland11 Central Cabarrus12 Concord01 Harrisburg02 Concord03 Mt. Pleasant04 Kannapolis05 Locust06 MidlandChapter 4LAND APPRAISAL PROCEDURESPREFACELand values are derived primarily by the sales comparison method. It is,therefore, important that certain factors be accurately shown and considered.These factors include location, size, topography, present use, highest andbest use, etc.The following chapter describes procedures for recordingthese important elements and determining land values.INTRODUCTIONDRAFTLAND APPRAISALPROCEDURESThe market or sales comparison approach is the most applicable method for thevaluation of land. The income approach should also be considered whenapplicable. The value of properties for which sufficient vacant land saledata is not available, as often happens in the downtown area and the oldersubdivisions where no vacant parcels remain may be estimated using a landresidual approach as detailed in the Income Property Valuation Chapter. Innew residential subdivisions where groups of lots are sold from the developerto various builders and no true arms length sales are available may be valuedbased on a percentage of total sale prices. This percentage can range from10% to 30% depending on the amenities that are available in the area.Land value is generally estimated by comparing the subject property tosimilar properties which have recently sold and making adjustments to thecomparable for the different factors affecting land value.Some of the factors which must be considered include: location, size, shape,topography, accessibility, present use, highest and best use, zoning,utilities, income to the land, supply and demand for the particular typeland, improvements to the land and improvements on the land. Irrigation,A-1Page 51

October 17, 2011 (Regular Meeting)Pagedrainage, sea walls, sidewalks, curbs, gutter, etc. are examples ofimprovements to the land and are included in the value of the land. Buildingstructures are improvements on the land and with few exceptions, (somecondominium or cooperative buildings), are valued apart from the land.LAND APPRAISAL PROCEDUREAll splits to the property ownership maps must be posted currentto the appraisal.All zoning and use should be shown on the property ownershipmaps.Roads should be classified paved, dirt, nonexistent, etc. and theavailability of public improvements indicated on the propertyownership maps as necessary.The following table of road classifications and publicimprovement classifications are to be used as a note to the landdata and may be inserted in the "Other Adjustments" portion ofthe Land Data section of the Field Data Collection Instrument:ROAD CLASSIFICATIONS:PUBLIC IMPROVEMENT CLASSIFICATIONSNonexistent..............NXElectric........... . EPrivate Drive............PDWater.............. WDirtSewer.............. SRural Dirt............RDSuburban Dirt.........SDCurb............... CUrban Dirt............UDGas................ GPavedRural Paved...........RPSidewalk........... KSuburban Paved........SPUrban Paved...........UPStorm Drainage..... DRural Gravel.............RGRural Dirt RoadPrivate Dirt Roads.......RTPaved with water.........PWPublic or CommunityPaved with water & sewer.PSInterstate...............ISISQualified, recent sales data should be posted to the property ownership maps.This data should include whether the sale was vacant or improved, the monthand the year of the sale, the amount ofthe sale and the units and unit priceof the sale if it was a vacantsale as follows:V-6/93or I-5/93250,000 (50,000Ac)24,500The maps are then taken into the field by the land appraiser to field check,study and analyze saleDRthe sales and their characteristics.DRAFTThe appraiser can then use the sales to compare to other parcels with similarcharacteristics in the immediate area. Notes should be placed on vacantparcels to indicate the condition of the land if fill is required as follows:LAND CONDITION NOTATION CONDITION FACTORVacant no fill required VOK 100Vacant minimum fill VF 75-95Vacant major fill VJF 50-75Vacant not usable VNU 30-50The appraiser should also note the characteristics of the area appraised forsimilarities which may be encountered in other areas which have insufficientsales.The appropriate unit values and depth table can then be posted to theproperty ownership map using the same format for each type of property;however, the depth table on Card 01 cc 52 will only function when theunit type in Card 02 cc 49-50 is LT or FF.Generally residential property is valued by front foot, (FF), or lot (LT),acreage (AC), units, (UT); commercial property by front foot, (FF), or squarefoot, (SF), acreage, (AC), unit (UT); industrial property by square foot(SF), or acreage, (AC), units, (UT); and agricultural property by acreage,A-1Page 52

October 17, 2011 (Regular Meeting)Page(AC). (Some tracts may require two or more different land units.)LAND MODELSCurrently there are seven different land models in use with the PASCOAppraisal System most of which when properly used should give reliableresults. It has been our experience over the last 35 years that the SomersDepth Curve gives excellent equalization and values when pricing by the frontfoot.Models 1, 2 and 3 are based on the Somers curves and standard depths asfollows.LAND MODEL 00LAND MODEL 01LAND MODEL 02LAND MODEL 03LAND MODEL 04LAND MODEL 05LAND MODEL 06LAND MODEL 07LAND MODEL 08Unit Lot/Acreage Value100 Feet Standard Depth Appraised per Front Foot150 Feet Standard Depth Appraised per Front Foot200 Feet Standard Depth Appraised per Front FootBase Price Rural Acreage - Market ValuePresent Use ValueBase Price Industrial Acreage – Market ValueBase Price Commercial Acreage – Market ValueBase Price Urban Acreage - Market ValueLAND MODEL 00 – Unit Lot/Acreage Value PricingLots or acreage within a particular subdivision or neighborhood are assigneda base value. Adjustments are then made to each individual parcel forfactors such as; access, topography, location, on, shape, easements, right ofways, percolation, or any other factor that may positivelyor negativelyinfluence the value of the parcel.Pricing Guidelines:Excess Land Residential Lots:The value of excess land in residential lots varies form area to areadepending on what the buyer is looking for. In many new subdivisions smalllots with small yards is desirable and in suchsubdivisions excessive sizemay yield no additional value.In subdivisions that appeal to buyers thatare looking for large lots that providemore privacy and room for outdooractivities, excess land is desirable and should be reflected in the appraisedvalue.The appraiser when appraisinga neighborhood must decide how to appraiseexcess land. Some suggested guidelines are:1) Make no adjustment.2) Use the 50% rule. Decide what the average lot size is and set the baselot priced. Adjust lots that are larger or smaller by valuing thedifference at 50% of value. This approach is especially useful whenconverting older subdivisions from front footage to lot pricing but canalso be used in modern subdivisions.Example 1: Typical lot size is 75 feet and the subject lot is 90feet. 90/75 = 120% or the subject is 20% larger. 20% x50% = +10% Size Adjustment.Example 2: Typical lot size is 75 feet and the subject lot is 60feet. 60/75 = 80% or the subject is 20% smaller. -20%x 50% = -10% Size Adjustment.Example 3: Typical lot size is .75 acres and the subject lot is1.25 acres. 1.25/.75 = 1.67% or the subject is 67%larger. +67% x 50% = +33.5% say +35 Size Adjustment.If it is determined that the lot is unbuildable due to the zoningrequirements multiply the result of the calculation by 30%.Example 4: Typical lot size is 75 feet and the subject lot is 30feet. 30/75 = 40% or the subject is 60% smaller. -60%x 50% = -30% Size Adjustment. This yields a 70%condition factor which should be reduced by 30%. 70% x30% = 21% say 20% or -80% for size and unbuildable.In the event that a house is built in the middle of 2 or more lots andno additional homes can be built on the land, one lot will be valued atA-1Page 53

October 17, 2011 (Regular Meeting)Pagefull value and each additional lot will be valued at 50% of valueunless the size of the house built required the use of 2 or more lotsin which case all lots will be valued at full value.Example 1: Typical lot size is 75 feet and the subject lot is two75 foot lots. 100% + 50% = 150% - 150%/2 lots = 75% ora -25% Size Adjustment. Price as 2.00 LT with acondition factor of 75% HSE ON 2 LTS.Example 2: Typical lot size is 75 feet and the subject lot isthree 75 foot lots. 100% + 50% +50% = 200% - 200%/3lots = 67% or a -33% Size Adjustment. Price as 3.00 LTwith a condition factor of 67% HSE ON 3 LTS.In custom quality neighborhoods where additional lots may be necessaryto accommodate the size ofthe home being built, all lots may need to be valued at full value.3) If the 50% rule does not work for a particular neighborhood adjust thepercentage to whatever the market dictates, say 30%, 75% etc. andfollow the examples above.LAND MODEL 00 – Unit Lot Value Pricing (Typical lot is 1 acre or less)Site suitability for a septic system when sewer is not available:For parcels that do not have access to a sewer system consideration must begiven, if the parcel has had a site evaluation or preliminary evaluationperformed by the Health Department or a LicensedSoil Scientist whichresulted in it being deemed unsuitable.Before determining the amount ofadjustment to be made information must be received to determine whatrestrictions have been placed on the lot.Bedroom limits may be established for lots thatare found to be marginallysuitable. A property owner may wish to build a 5bedroom house on their lotbut the lot may be found suitable for no more than3bedrooms. In this casethe lot is a suitable building lot with restrictions. In this case theadjustment could vary depending ding on the area the lot is located in. Ifbuilding a three bedroom home is a reasonablehighest and best use for thelot then no adjustment is required.However, if the lot is located in asubdivision that is made up of large homes with 4 and 5 bedrooms then the useof the subject lot is impaired and consideration should be given at thedetermination of the appraiser.If a lot has limited or no suitability for a conventional septic system thereare numerous options to make the lot buildable using alternative systems orproprietary systems.The following is a list of various types of septicsystems and a general estimate of their average cost.Systems that can be approvedby the local Health Department:System Average Cost 3 BR Soil Depth RequirementConventional Gravity System $ 4,000 36 inches of suitable soilLow Pressure System $ 6,000 24 inches of suitable soilDrip System $28,000 18 inches of suitable soilPre-treatment Drip System $40,000 As little as 12 inches ofsuitable soilSystems that can be approved by the State of North Carolina:System Average Cost 3 BR Soil Depth RequirementPre-treatment Surface Drip System $45,000 As little as 6 inches of(Requires 2 acres or more)suitable soilAdjustments for Lots Requiring Non-conventional Septic Systems: (NCSS)Calculate an adjustment to the nearest 5% based on the cost to curethat will deduct the following values from the subject lot:Suitable for Conventional SystemNo adjustmentLow Pressure System Required $ 2,000Drip System Required $24,000Pre-treatment Drip System Required $36,000Pre-treatment Surface Drip System Required $41,000Once the septic system has been installed this adjustment is to beA-1Page 54

October 17, 2011 (Regular Meeting)Pageremoved.Example: The lot has a base price of $80,000 and a 90% condition forsize yielding a total land value of $72,000 and it is determined thatthe lot will require a Drip System, calculate the NCSS factor$24,000/$72,000 = -33% or 67% good, total adjustment for the parcel isrounded to 65% NCSS/SIZE. Note the amount of NCSS adjustment in theland line note field, the amount of the NCSS adjustment is thedifference between the original condition factor 90% and the newCondition factor 65% or 90% - 65% = 25% NCSS/SIZE.Example (Cont.)Land line prior to adjustment:[0100] [LDR ] [100] [ 200] [1.000][0] [.90] [SIZE][RP] [80000.00] [1.000] [LT] [ ]Land line after adjustment:[0100] [LDR ] [100] [ 200] [1.000] [0] [.65] [PERK/SIZE][RP] [ 80000.00] [ 1.000] [LT] [-25 NCSS]Adjustments for Lots Unsuitable for Septic when sewer is not available:(PERK)No Suitable System Available-70% of the base lot value or 30% ConditionFound Unsuitable in the Past-20% of the base lot value or 80% Condition(Alternative Systems Unknown) (Not to exceed $24,000)The PERK factor should be netted against any existing condition factor.Once public sewer is available this adjustment is to be removed.Example: The lot has a base price of $80,000 and a 110% condition forsize yielding a total land value of $88,000 and it isdetermined thatthe lot is unsuitable for any typeofseptic system, the PERKadjustment is -70% or 30% good, total adjustment forthe parcel is 30%x 110% = 33% rounded to 35% PERK/SIZE. Notethe amount of PERKadjustment in the land line note field.Land line prior to adjustment:[0100] [LDR] [100] [ 200] [1.000] [0] [1.10] [SIZE][RP] [80000.00] [1.000] [LT] [ ]Land line after adjustment:[0100] [LDR ] [100] [200] [1.000] [0] [.35] [PERK/SIZE ][RP] [ 80000.00] [1.000] [LT] [-70 PERK]Access:Price based on typical access for the area and adjusts non-typical based onthe area market or using Land Model 4 or 8 factors if area market informationis not available.le.LAND MODEL 01 – 03 - FrontFoot Value PricingCALCULATION FOR VARIOUS LOT SHAPESThe following grouping of regular and irregular-shaped lots has been preparedto illustrate lot shapes most frequently encountered and the method ofcomputing their value when pricing by the front foot.Note: The Land Model 2 chart for a standard lot depth of 150 - feet and aunit front foot value of $100.00 have been used in all of the calculations.Site suitability for a septic system when sewer is not available:See Land Model 00 on the previous page.LAND MODEL 01 - 03DRAFTEXAMPLE 1 - (LINE 1) EXAMPLE 2 - (LINE 2)RECTANGULAR LOTRECTANGULAR LOTRULE: Use frontage and 100% RULE: Use frontage and 100%condition factor condition factorA-1Page 55

October 17, 2011 (Regular Meeting)PageCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6 20 60 0.65 2 1.00 EX.12 0100 R6 50 165 1.03 2 1.00 EX.23456UNIT NO. TYPRICE UNITS100.00 20.00 FF100.00 50.00 FFEXAMPLE 3 - (LINE 1) EXAMPLE 4 - (LINE 2)LAND MODEL 01 - 03TRIANGLE WITH APEX ON STREETTRIANGLE WITH APEX ON STREETRULE: Use 30% conditionRULE: Use perpendicular forfactor depth as shown and 30%condition factorDRAFTCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6 50 111 0.89 2 .30 EX.32 0100 R6 50 100 0.85 2 .30 EX.43456UNIT NO. TYPRICE UNITS100.00 50.00 FF100.00 50.00 FFA-1Page 56

October 17, 2011 (Regular Meeting)PageEXAMPLE 5 - (LINE 1) EXAMPLE 6 - (LINE 2)LAND MODEL 01 - 03TRIANGLE WITH BASE ON STREETRULE: Use 70% condition factorTRIANGLE WITH BASE ON STREETRULE: Use perpendicular fordepth as shown and 70%condition factorCODE ZONING FRONT DEPTH DE/FA L/MCO/FA +RF+AC+LC+T0+0TRT1 0100 R6 50 111 0.892 0.70EX.52 0100 R6 50 1000 0.85 2 0.70 EX.63456UNIT NO.TYPRICE UNITS100.00 50.00FF100.00 50.00 FFDRAFTFDRAFTEXAMPLE 7 - (LINE 1) EXAMPLE 8 - (LINE 2)LAND MODEL 01 - 03BACK LOTRULE: Use difference betweenlongest depth factor andshortest depth factorPARALLEL LOTRULE: Use perpendiculardepth as showni.e. 1.03 - .69 = .34A-1Page 57

October 17, 2011 (Regular Meeting)PageCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6 50 96 1.00 0 0.34 EX.72 0100 R6 50 100 0.85 2 1.00 EX.83456UNIT NO. TYPRICE UNITS100.00 50.00 FF100.00 50.00 FFEXAMPLE 9 - (LINE 1)PARALLEL SIDESRULE: Use average depthi.e. 120 + 100 = 220 = 1102 2LAND MODEL 01 - 03EXAMPLE 10- (LINES 2&3)IRREGULAR LOTRULE: calculate as rectangleand triangleFRD AFTCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6DNING50 110 0.89 2 1.00 EX.92 0100 R6 200 100 0.85 2 1.00 EX.103 0100 R6 50 100 0.85 0.30 EX.10456UNIT NO. TYPRICE UNITS100.00 50.00 FF100.00 200.00 FF100.00 50.00 FFEXAMPLE 11 - (LINES 1&2) EXAMPLE 12 - (LINE 3)LAND MODEL 01 - 03A-1Page 58

October 17, 2011 (Regular Meeting)PageIRREGULAR LOTRULE: Calculate as rectangleand triangleCORNER LOTRULE: Use sides with highestvalue frontage (side withhighest dollar value perfront foot for frontagefigure)CODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6 200 100 0.85 2 1.00EX.112 0100 R6 50 100 0.85 2 0.70 EX.113 0100 R6 100 50 0.49 1.00EX.12456UNIT NO. TYPRICE UNITS100.00 200.00 FF100.00 50.00 00 FF100.00 100.000.00FFLAND MODEL 01 - 03EXAMPLE 1)D13 - (LINE 1) EXAMPLE 14 - (LINES 2 & 3)TRIANGULAR CORNER LOTRULE: See #12 and #5DRAFTAFTE 1)DRTHROUGH LOT STANDARD DEPTHOR MORERULE: Compute on high valuestreet and compute on lowvalue streetA-1Page 59

October 17, 2011 (Regular Meeting)PageCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6 50 100 0.85 2 0.70 EX.132 0100 R6 50 150 1.00 2 1.00 EX.143 0100 R6 50 150 1.00 2 1.00 EX.14456UNIT NO. TYPRICE UNITS100.00 50.00 FF100.00 50.00 FF50.00 50.00 FFLAND MODEL 01 - 03EXAMPLE 15 - (LINES 1&2) EXAMPLE 16- (LINE 3)THROUGH LOT OVER STANDARD DEPTHIRREGULAR LOTRULE: Compute on high value toRULE: Computeas parallelstandard depth and on low sides see #9value street the remainderDRAFTTFDCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6 50 150 1.00 2 1.00 EX.152 0100 R6 50 50 0.59 2 1.00 EX.153 0100 R6 50 110 0.89 2 1.00 EX.16456UNIT NO. TYPRICE UNITS100.00 50.00 FF50.00 50.00 FF100.00 50.00 FFLAND MODEL 01 - 03EXAMPLE 17 - (LINES 1&2)EXAMPLE 18 - (LINES 3&4)A-1Page 60

October 17, 2011 (Regular Meeting)PageL-SHAPED LOT WITH THE BASE OF THE"L" OFF THE STREETRULE: Compute as rectangle and back lot(see #7 back lot depth = .83 - .65 = .18)L-SHAPED LOT WITH THE BASEOF THE "L" ON THE STREETRULE: Compute as twoseparate rectanglesCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+T0+0TRT1 0100 R6 77 95 0.83 2 1.00 EX.172 0100 R6 20 35 1.00 2 0.18 EX.173 0100 R6 77 95 0.83 2 1.00EX.184 0100 R6 20 35 0.46 2 1.00 EX.1856UNIT NO. TYPRICE UNITS100.00 77.00 FF100.00 20.00 FF100.00 77.00 FF F100.00 20.000 FFEXAMPLE 19IRREGULAR LOTSee #5 and #9 - Figure as 67%triangle and parallel sidesLAND MODEL 01 - 03DRAFTRAFTEXAMPLE 20IRREGULAR LOTSee #2 and #3 - Figure as 33%triangle and rectangleA-1Page 61

October 17, 2011 (Regular Meeting)PageEXAMPLE 21TWO STREET FRONT LOTRULE: Compute on high value streetfor full depth and on lowstreet as remainderLAND MODEL #1DEPTH FACTOR TABLE100 FEET ET STANDARD DEPTHDEPTH D.F.DEPTH D.F.10-12 .26102-103 1.0213-16 .33104-106 1.0317-20 .40107-110 1.0421-24 .45111-114 1.0525-28 .50115-118 1.0629-32 .55119-122 1.0733-36 .59 123-128 1.0937-40 .63 129-134 1.1141-44 .67 135-140 1.1245-48 .70 141-146 1.1449-52 .72 147-152 1.1553-55 .75 153-158 1.1656-59 .78 159-164 1.1760-63 .81 165-169 1.1864-67 .83 170-175 1.1968-71 .85 176-181 1.2072-75 .87 182-187 1.2076-79 .89 188-193 1.2180-83 .91 194-199 1.2284-87 .93 200-Up 1.2288-91 .9592-95 .9796-98 .9899-101 1.00DRAFTLAND MODEL #2DEPTH FACTOR TABLE150 FEET STANDARD DEPTHA-1Page 62

October 17, 2011 (Regular Meeting)PageDEPTH D.F. DEPTH D.F.10-12 .18 168-172 1.0413-17 .25 173-177 1.0518-22 .29 178-182 1.0523-27 .36 183-187 1.0628-32 .41 188-192 1.0733-37 .46 193-197 1.0738-42 .51 198-205 1.0743-47 .55 206-215 1.0848-52 .59 216-225 1.0953-57 .62 226-235 1.1058-62 .65 236-245 1.1063-67 .69 246-255 1.1168-72 .72 256-265 1.1273-77 .74 266-275 1.1278-82 .77 276-285 1.1383-87 .79 286-295 1.1388-92 .81 296-310 1.1493-97 .83 311-33031.1598-102 .85 331-3501.16103-107 .87 351-370 371.16108-112 .89 371-3903901.17113-117 .91 391-4101.17118-122 .93 411-4301.18123-127 .94 431-4501.18128-132 .96 451-470 1.18133-137 .97 471-490 1.19138-142 .98491-510 1.19143-147 .99511-530 1.20148-152 1.00531-550 1.20153-157 1.01551-570 1.21158-162 1.03571-590 1.21163-167 1.03591-Up 1.22LAND MODEL #3DRAFTDEPTH FACTOR TABLE200 FEET STANDARD DEPTHDEPTH D.F.DEPTH D.F. DEPTH D.F.10-12 .14 143-147 .89 278-282 1.0713-17 .19 148-152 .90 283-287 1.0818-22 .25 153-157 .92 288-291 1.0823-27 .30 158-162 .93 293-297 1.0828-32 .34 163-167 .94 298-305 1.0833-37 .37 168-172 .95 306-315 1.0938-42 .41 173-177 .96 316-325 1.0943-47 .45 178-182 .97 326-335 1.1048-52 .49 183-187 .97 336-345 1.1053-57 .52 188-192 .98 346-355 1.1158-62 .55 193-197 .99 356-365 1.1163-67 .58 198-202 1.00 366-375 1.1268-72 .60 203-207 1.01 376-385 1.1273-77 .63 208-212 1.02 386-395 1.1378-82 .65 213-217 1.02 396-410 1.1383-87 .68 218-222 1.02 411-430 1.1488-92 .70 223-227 1.03 431-450 1.1493-97 .72 228-232 1.03 451-470 1.15A-1Page 63

October 17, 2011 (Regular Meeting)Page98-102 .74 233-237 1.04 471-490 1.16103-107 .76 238-242 1.04 491-510 1.16108-112 .78 243-247 1.05 511-530 1.16113-117 .80 248-252 1.05 531-550 1.16118-122 .82 253-257 1.06 551-570 1.17123-127 .83 258-262 1.06 571-590 1.17128-132 .85 263-267 1.06 591-UP 1.17133-137 .86 268-272 1.07138-142 .88 273-277 1.07Size Adjustment – LotsPriced by Square Footage1 ac Typical .5 ac TypicalSquare Footage Size Adjustment Size Adjustment0 - 15,000 115% 105%15,001 - 25,000 110% 100%25,001 - 35,000 105% 95%35,001 - 50,000 100% 90%50,001 - 65,000 95% 85%65,001 - 80,000 90% 80%80,001 - 95,000 85% 75%95,001 - 110,000 80% 70%110,001 - 125,000 75% 125,001 - 175,000 70% 65%T60% 60%175,001 - Up 65% 55%Priced by Front FootageFront FootageSize Adjustment0 - 75 115%76 - 125 110%126 - 175 105%FT55%176 - 250 100%251 - 325 95%326 - 400 90%401 - 475 85%476 - 550 80%551 - 625 75%626 - 875 70%876 - Up 65%Land Model 04 is also an excellent appraisal tool when utilizing theneighborhood concept for different locations within the jurisdiction beingappraised.The following is a description of how these factors affect each parcel ofland:A. Location:DRAFTFTRA95%LAND MODEL 04THE BASE PRICE METHOD FOR RURAL ACREAGEThe Base Price Method of appraising land is referred to as Land Model 04.This land model is utilized DR80%DR75Dhodto reflect market value when appraising acreage.The market indicates that land values change when properties have differentamenities such as road frontage, public utilities, road types and the size oftract.Location is the key factor in the determination of market value in theCounty. Depending on market demand and sales prices, Base Price Areas wereestablished throughout the County. Within each base price area other locationfactors may be applied to a given parcel. The concept of neighborhoodhomogeneity may tend to affect values as the parcel comes more under theinfluence of the neighborhood and less under the influence of the total basearea. The market demands higher prices for property in or near active marketareas. Desirable subdivisions, availability of water and sewer, proximity toshopping areas, higher base price areas and the existence of amenities arefactors which tend to increase market demand. The inverse may be true forA-1Page 64

October 17, 2011 (Regular Meeting)Pageparcels near a declining subdivision or undesirable industrial or commercialuse area. These influences must be determined and adjusted on an individualbases by the appraiser.B. Size:The size of a parcel plays a major role in determining the per acre price atwhich a parcel of land will sell. The total price asked for a parcel of landhas an indirect correlation with the number of potential buyers in themarket. This situation stimulates more price negotiation and longer turnoverperiods for large tracts. Consequently, the actual cash value per acredecreases as the size of the parcel increases.The value of small lots containing less than one acre depends greatly onzoning and health department restrictions, therefore, these lots aretypically priced by the lot. Tracts priced by the acre are typically pricedusing the base price method in conjunction with following size factor chart:SIZE ADJUSTMENTS RURAL ACREAGE Land Model 04Acreage Range Size Factor Calculation Acreage Range Size Factor Calculation.001 - .250 Acres Acres x Base x 370% 20.000 - 25.000 Ac Acres x Base x 100%.259 - .999 Acres Acres - .250 x Base x 195% 25.001 - 100.000 Ac Acres - 25 x Base x 93%+ (.250 x Base x 370%) + (25 x base x 100%)Formula - ((Acres - .250) x 195%) + .93 Formula - ((Acres– 25) x 93%) + 25.00AcresAcres1.000 Acres Acres x Base x 240%100.001 - 300.000 Ac Acres - 100 x Base x 82%+ [(25x Base x 100%)1.001 - 10.000 Acres Acres - 1.000 x Base x 100% +(75 x Base x 93%)]+ (1.000 x base x 240%) Formula- ((Acres –100) x 82%) + 94.75Formula - ((Acres - 1.000) x 100%) + 2.40AcresAcres300.001 Plus AcAcres - 300 x Base x 60%10.001 - 19.999 Acres Acres - 10 x Base x 90% + [(25 x Base x 100%)+ [(1.00 x Base x 240%) + (75 x Base x 93%)+ (9.00 x Base X 100%)]0%)]+ (200 x Base x 82%)]Formula - ((Acres – 10) x 90%) + 11.40Formula-((Acres – 300) x 60%) + 234.80AcresAcresExamples of the Application:.01 Acres 370.0% 15.00 Acres 106.0%.10 Acres 370.0% 0% 20.00 Acres 100.0%.20 Acres 370.0% 25.00 Acres 100.0%.30 Acres 340.8% 30.00 Acres 98.8%.40 Acres 304.4%40.00 Acres 97.4%.50 Acres 282.5% 50.0000Acres 96.5%.60 Acres 267.9%75.00 Acres 95.3%.70 Acres 257.5%100.00 Acres 94.8%.80 Acres 249.7% 150.00 Acres 90.5%.90 Acres 243.6% 200.00 Acres 88.4%1.00 Acres 240.0% 250.00 Acres 87.1%2.00 Acres 170.0% 300.00 Acres 86.3%3.00 Acres 146.7% 350.00 Acres 82.5%4.00 Acres 135.0% 400.00 Acres 79.7%5.00 Acres 128.0% 450.00 Acres 77.5%6.00 Acres 123.3% 500.00 Acres 75.8%7.00 Acres 120.0% 600.00 Acres 73.1%8.00 Acres 117.5% 700.00 Acres 71.3%9.00 Acres 115.6% 800.00 Acres 69.8%10.00 Acres 114.0% 1000.00 Acres 67.9%DRAFTFTC. Road Frontage: RURAL ACREAGE Land Model 04The market tends to recognize parcels containing 10 acres or less asresidential home-sites. Tracts of this size do not to tend to vary in priceunless they have inadequate road frontage. Parcels containing ten acres orless are considered to have adequate frontage if 30% of the total acreage isin road frontage. Sales of large tracts, which have potential fordevelopment, tend to reflect the amount of road frontage in relation to totalparcel size. Parcels containing more than ten acres are considered to haveadequate frontage if 10% of the total acreage is in road frontage. Dividingthe number of acres of road frontage (1 Acre = 208' X 208') by the totalacreage, yields the percent of frontage to total acreage. This percent whenA-1Page 65

October 17, 2011 (Regular Meeting)Pageapplied to the following chart produces a plus or minus factor to be appliedto each parcel.10.01 10.01Percent FTG 0-10 Acres Percent FTG 0-10 AcresTo Total Acreage Acres And Up To Total Acreage Acres And Up.01 - .99 -10% -12% 41.00 - 42.99 +3% +6%1.00 - 1.50 -9% -11% 43.00 - 44.99 +3% +7%1.51 - 1.99 -8% -10% 45.00 - 46.99 +3% +7%2.00 - 2.50 -7% -9% 47.00 - 48.99 +4% +8%2.51 - 2.99 -6% -8% 49.00 - 50.99 +4% +8%3.00 - 3.99 -5% -7% 51.00 - 52.99 +4% +9%4.00 - 4.99 -5% -6% 53.00 - 54.99 +4% +9%5.00 - 5.99 -4% -5% 55.00 - 56.99 +5% +10%6.00 - 6.99 -4% -4% 57.00 - 58.99 +5% +10%7.00 - 7.99 -3% -3% 59.00 - 60.99 +5% +10%8.00 - 8.99 -3% -2% 61.00 - 62.99 +5% +11%9.00 - 9.99 -3% -1% 63.00 - 64.99 +6% +11%10.00 - 10.99 -2% 0% 65.00 - 66.99 +6% +12%11.00 - 12.99 -2% +1% 67.00 - 68.99 +6% +12%13.00 - 17.99 -2% +1% 69.00 - 70.99 +6% +13%18.00 - 22.99 -1% +2% 71.00 - 71.99 +7% +13%23.00 - 25.99 -1% +2% 72.00 - 72.99 +7% +14%26.00 - 28.99 -1% +3% 73.00 - 73.99 +7% +14%29.00 - 30.99 +0% +3% 74.00 - 74.99 +7% +15%31.00 - 32.99 +1% +4% 75.00 - 75.99 +8% +15%33.00 - 34.99 +1% +4% 76.00 - 76.99 +8% +16%35.00 - 36.99 +2% +5% 77.00 - 77.99 7.99 +8% +16%37.00 - 38.99 +2% +5% 78.00 - 78.99 +8% +17%39.00 - 40.99 +3% +6% 79.00 - 79.99+10%+17%80.00 0 - 100.00+10%+18%LandTD. Access: RURAL ACREAGE Land Model 041. Paved – Asphalt, tar and gravel or concrete surfaced streets.2. Dirt - Dirt streets maintained by the government.3. Gravel – Dirt streets under governmentmaintenance that have beenimproved with the addition of loose gravel.4. Privately Dirt Streets (RT) - These streets are privately maintained,usually by a group of property owners or the developer.5. No Legal Access (NX) - Parcels havingno access are useful mainly asadd on property for adjoining ownerswhich have access. Residentialuse is limited on these parcels; therefore, small tracts do not showthe dramatic increase in per acreprice.6. Private Drive (PD) - Parcels have no state maintained access but havean established access drive or an easement less than 60 feet wide toproperty.7. Recorded Easements - Parcels that have no state maintained roadfrontage but have an easement 60 feet wide or greater should be givenfront footage in theamount of the easement and the road type shouldbe based on the road from which the easement intersects. Parcels witheasements less than 60 feet in width should be coded as Private Drive(PD).LandDRAFTPD should be used if the property owner owns adjoining land that hasfrontage thereby providing access.Type AccessCode FactorRP +00 Rural Paved Road - Considered normal with no adjustment required(no W/S).SP +00 Suburban Paved Road - Considered normal with no adjustmentrequired (no W/S).UP +00 Urban Paved Road - Considered normal with no adjustment required(no W/S).IS +10 InterstateRD -05 Rural Dirt Road - state maintained.SD -05 Suburban Dirt Road - state maintained.UD -05 Urban Dirt Road - state maintained.RG -05 Rural Gravel Road - state maintained.RT -10 Private Dirt Road - not state maintained.DWRural Dirt Road - state maintained with water; see following chartGWRural Gravel Road - state maintained with water; see followingchartPDPrivate Drive or easement (no public access); see following chartPSPaved with public water and sewer; see following chart.PWPaved with public water; see following chartA-1Page 66

October 17, 2011 (Regular Meeting)PageNXNo legal access to property. The following factors are to beapplied to parcels having no access in order to reduce both thebase price and the size factor influence. - see chart.No Legal Access (NX) No Public Access (PD) Paved with water (PW)0.01 - 1.5 Acres = -40% 0.01 - 1.5 Acres = -15% 0.01 - 1.5 Acres = +10%1.51 - 3.0 Acres = -38% 1.51 - 3.0 Acres = -15% 1.51 - 3.0 Acres = +12%3.01 - 4.0 Acres = -36% 3.01 - 4.0 Acres = -15% 3.01 - 4.0 Acres = +14%4.01 - 5.0 Acres = -35% 4.01 - 5.0 Acres = -15% 4.01 - 5.0 Acres = +16%5.01 - 6.0 Acres = -34% 5.01 - 6.0 Acres = -15% 5.01 - 6.0 Acres = +18%6.01 - 7.0 Acres = -33% 6.01 - 7.0 Acres = -15% 6.01 - 7.0 Acres = +20%7.01 - 8.0 Acres = -32% 7.01 - 8.0 Acres = -15% 7.01 - 8.0 Acres = +22%8.01 - 9.0 Acres = -32% 8.01 - 9.0 Acres = -15% 8.01 - 9.0 Acres = +24%9.01 - 10.0 Acres = -31% 9.01 - 10.0 Acres = -15% 9.01 - 10.0 Acres = +26%10.01 - 15.0 Acres = -30% 10.01- 15.0 Acres = -15% 10.01 - 15.0 Acres = +28%15.01 - 30.0 Acres = -30% 15.01- 30.0 Acres = -15% 15.01 - 30.0 Acres = +30%30.01 - 50.0 Acres = -30% 30.01- 50.0 Acres = -16% 30.01 - 50.0 Acres = +30%50.01 - 70.0 Acres = -30% 50.01- 70.0 Acres = -17% 50.01 - 70.0 Acres = +30%70.01 -100.0 Acres = -30% 70.01- 100.0 Acres = -18% 70.01 -100.0 Acres = +30%100.01 -150.0 Acres = -30% 100.01- 50.0 Acres = -19% 100.01 -150.0 Acres = +30%150.01 - Up Acres = -30% 150.01- Up Acres = -20% 150.01 - Up Acres = +30%Land Model 04Dirt road with water (DW) Gravel road with water (GW) Paved with sewer (PS)0.01 - 1.5 Acres = +05% 0.01 - 1.5 Acres = +05% 0.01 - 1.5 Acres = +25%1.51 - 3.0 Acres = +07% 1.51 - 3.0 Acres = +07% 1.51 - 3.0 Acres = +27%3.01 - 4.0 Acres = +09% 3.01 - 4.0 Acres = +09% 3.01- 4.0 Acres = +29%4.01 - 5.0 Acres = +11% 4.01 - 5.0 Acres = +11% 4.01 - 5.0 Acres = +30%5.01 - 6.0 Acres = +13% 5.01 - 6.0 Acres = +13% 5.01 - 6.0 Acres = +32%6.01 - 7.0 Acres = +15% 6.01 - 7.0 Acres = +15% 6.01 - 7.0 Acres = +34%7.01 - 8.0 Acres = +17% 7.01 - 8.0 Acres = +17% 7.01 -8.0 Acres = +36%8.01 - 9.0 Acres = +19% 8.01 - 9.0 Acres = +19% 8.01 - 9.0 Acres = +38%9.01 - 10.0 Acres = +21% 9.01 - 10.0 Acres = +21% 9.01 - 10.0 Acres = +40%10.01 - 15.0 Acres = +23% 10.01 - 15.0 Acres = +23% 10.01 -15.0 Acres = +45%15.01 - 30.0 Acres = +25% 15.01 - 30.0 Acres = +25%15.01– 3 0.0 Acres = +55%30.01 - 50.0 Acres = +25% 30.01 - 50.0 Acres = +25% 30.01- 50.0 Acres = +60%50.01 - 70.0 Acres = +25% 50.01 - 70.0 Acres = +25% 50.01 - 70.0 Acres = +60%70.01 -100.0 Acres = +25% 70.01 - 100.0 0.0 Acres = +25% 70.01 - 100.0 Acres = +60%100.01-150.0 Acres = +25% 100.01 - 150.0 Acres = +25% 100.01 - 150.0Acres = +60%150.01 -Up Acres = +25% 150.01 - Up Acres = +25%150.01 - Up Acres = +60%*Note - This chart is in the computer and automatically applied when LandModel 04 is used.E. Topography: RURAL ACREAGE Land Model 04Land considered usable but suffering from rough topography may need furtheradjustment in order to achievemarket value. Rough topography increases thedevelopment and building cost required to gain the optimum use from a parcelof land. The usable land on each parcel must be looked at as a whole andadjustments applied as indicatedby comparable sales.DRAFTSite suitability for a septic system when sewer is not available:Many tracts of land in the County have problems with suitability for septicsystems (PERK). The majority of Cabarrus County is made up of soil typesthat are difficult for use with ground absorption septic systems. Therefore,the purchaser of an acreage tract may not be able to get a septic permit fortheir desired building site. In this event the owner may need to searchtheir land for a site suitable for a conventional septic system or explorethe use of a different type of system such as a low pressure system or a dripsystem. Acreage appraisals are made using comparable acreage sales withinthe area, therefore the fact that septic problems exist has already beenaddressed in the base price assigned to the acreage.If a parcel has had a site evaluation or preliminary evaluation performed bythe Health Department or a Licensed Soil Scientist which resulted in all orpart of the acreage being deemed unsuitable, consideration should be given.Before determining the amount of adjustment to be made information must bereceived to determine what restrictions have been placed on the lot. If aparcel is 10 acres or less and has one building site approved then thehighest and best use of the parcel is a large building site and no Perkadjustment is necessary. If a parcel is greater than 10 acres and has onebuilding site approved then the 10 acres around the building site needs noadjustment and any remaining acreage that has been tested and failed is to beadjusted by factors found in this section. These factors are to be applied tothe portion of the parcel that has been tested and failed in order to reduceappraised values proportionate to market value.A-1Page 67

October 17, 2011 (Regular Meeting)PageBedroom limits may be established for building sites that are found to bemarginally suitable. A property owner may wish to build a 5 bedroom house ontheir acreage but the acreage may be found suitable for no more than 3bedrooms. In this case the lot is a suitable building lot with restrictions.In this case the adjustment could vary depending on the area the land islocated in. If building a three bedroom home is a reasonable highest andbest use for the lot then no adjustment is required. However, if the lot islocated in a area that is made up of large homes with 4 and 5 bedrooms thenthe use of the subject lot is impaired and consideration should be given atthe determination of the appraiser.If acreage has limited or no suitability for a conventional gravity septicsystem there are numerous options to make the lot buildable using alternativesystems or proprietary systems. The following is a list of various types ofseptic systems and a general estimate of their average cost.Systems that can be approved by the local Health Department:System Average Cost 3 BR Soil Depth RequirementConventional Gravity System $ 4,000 36 inches of suitable soilLow Pressure System $ 6,000 24 inches of suitable soilDrip System $ 28,000 18 inches of suitable soilPre-treatment Drip System $ 40,000 As little as 12 inches ofsuitable soilSystems that can be approved by the State of North Carolina:System Average Cost 3 BR Soil DepthRequirementPre-treatment Surface Drip System $45,000 As little as6 inches of(Requires 2 acres or more)suitablesoilAdjustments for Acreage Requiring Non-conventional nventional Septic Systems: (NCSS)For the area found unsuitable calculate an adjustment to the nearest 5%that will deduct the following values from the subject parcel:Suitable for Conventional ntional SystemNo adjustmentLow Pressure System Required$ 2,000Drip System Required $24,000Pre-treatment Drip System Required$36,000Pre-treatment Surface Drip SystemRequired $41,000Once the septic system has beeninstalled this adjustment is to beremoved.Example 1: A 10 acre parcel has been tested and approved for a drip system.Divide the total land value, say $116,000 by the Drip System adjustment($24,000/$116,000 = 20.68% or -20% NCSS added to the existing topoadjustment. Note the amount of NCSS adjustment in the land line note field sothat it can be removed once the septic system has been installed.DRAFT[0120] [LDR ] [ 620] [ ] [1.160] [4] [ .80] [+00+00+00-20+00][RP] [ 10000.00] [ 10.000] [AC] [-20 NCSS]Adjustments for Acreage Unsuitable for Septic when sewer is not available:(PERK)No Suitable System AvailableFound Unsuitable in the Past(Alternative Systems Unknown)-50% added to the TOPO adjustment-20% added to the TOPO adjustment(Not to exceed $24,000 per 10 ac tested)Adjustments will only be applied to the acreage that has been tested. Perkadjustments require some subjective opinions from the appraiser; if a parcelhas had substantial adjustment for topo applied due to certain areas beingdeemed unbuildable or due to the existence of flood plane on the property,then perk test for those areas need not be considered as the appropriateadjustments have already been made. The following examples are to be used bythe appraiser as guidance in making adjustments for perk rejections.Example 1 - 10 ac with 1 approved site and 9 ac found to be unsuitable: If aparcel is 10 acres or less and has one building site approved for aconventional system even if other sites were rejected then the highest andbest use of the parcel is a large building site and no Perk adjustment isnecessary.A 10 acre parcel has been tested and approved for 1 building site; no perkadjustment is needed even if other sites were rejected.A-1Page 68

October 17, 2011 (Regular Meeting)Page[0120] [LDR ] [ 620] [ ] [1.160] [4] [ .80] [+00+00+00+00+00][RP] [ 10000.00] [ 10.000] [AC] [ ]Example 2 - All acreage unsuitable: All 5 acres of a 5 acre parcel has beentested and rejected for all systems and the existing condition factor is .75for Access, Topo and Shape ; (-50% perk factor x 75% condition factor = -37.5% say -38% perk) a -38 adjustment is added to the Topo adjustment for theparcel.Land line prior to adjustment:[0120] [LDR ] [ 310] [ ] [1.320] [4] [ .75] [+00-05+00-10-10][RD] [ 10000.00] [ 5.000] [AC] [ ]Land line after adjustment:[0120] [LDR ] [ 310] [ ] [1.320] [4] [ .37] [+00-05+00-48-10][RD] [ 10000.00] [ 5.000] [AC] [-38 PERK]Example 3 – Less than 20 acres with part of the acreage tested and foundunsuitable: If a parcel is greater than 10 acres and has one building siteapproved then the 10 acres around the building site needs no adjustment andany remaining acreage that has been tested and failed is to be adjusted asfollows.If 7.5 acres of a 15 acre parcel has been rejected for all systems; 10.0acres will be priced at 100% and 5.0 of the acres (15 total ac – 10 achomesite) that were rejected will be priced at -50% or (50% x 5.0 ac / 15 ac= -16.7% Perk say -17% Perk). Net the Perk adjustment against the existingcondition factor. By example if the 15 acre parcel hasa factor of 0.85 forfrontage and topo, calculate the adjusted perk factor as follows; (-16.7 PERKx 85% = -14.03) say – 14% Perk is added to the existing Topo adjustment forthe parcel.Land line prior to adjustment:[0120] [LDR ] [ 310] [ ] [1.320] [4] [ .85] [-05+00+00-10+00][RP] 0-10+00][RP] [ 10000.00] [ 15.000] [AC] [ ]Land line after adjustment:[0120] [LDR ] [ 310] [ ] [1.320] [4] [ .71] [-05+00+00-24+00][RP] 00+00-24+00][RP] [ 10000.00] [ 15.000] [AC] [-15 PERK]Example 4 - 20 acres or more with partof the acreage tested and foundunsuitable: If 10.0 acres of a 200 acre parcel has been tested and foundunsuitable for a conventional system butthe suitability for non-conventionalsystems has not been explored; 190.0 acres will be priced at 100% and the10.0 of the acres that were rejected will be priced at -20% or ((80% x 10.0)ac / 200 ac) = -04% PERK). Net thePerk adjustment against the existingcondition factor. By example if the 200 acre parcel has a factor of 0.85 forfrontage and topo, calculate the adjusted perk factor as follows; (-04% PERKx 85% = -3.40) say -03% Perk is added to the existing Topo adjustment for theparcel.Land line prior to adjustment:[0120] [LDR ] [ 1310] [ ] [0.914] [4] [.85] [-05+00+00-10+00][RP] [ 10000.00] [ 200.000] [AC] [ ]Land line after adjustment:DRAFT[0120] [LDR ] [ 1310] [ ] [0.914] [4] [ .82] [-05+00+00-13+00][RP] [ 10000.00] [ 200.000] [AC] [-03 PERK]FLOOD PLAIN ADJUSTMENTS: RURAL ACREAGE Land Model 04Parcels located in municipal areas must have some Open Space when developed;therefore the flood plain may have a value as open space. Parcels that haveflood plain should be adjusted according to the percentage of acreage that isactually within the flood plain area. If the flood plane is located in theback of the property or side of the property multiply the percent of floodplane by 20%, if located across the middle multiply by 30%, or if located onthe front of the property multiply by 40%. If the flood plain affects theroad frontage so severely that it creates access problems you may need to addadditional topo to adjust for the added cost of creating access to theproperty.Example 1: 100 acres with 22 acres in the flood plain located on the back ofthe property, 22/100 = 22% and 22% x 20% = 4.40% rounded to 5% topo.Example 2: 100 acres with 22 acres in the flood plain located on the middleof the property, 22/100 = 22% and 22% x 30% = 6.60% rounded to 7% topo.A-1Page 69

October 17, 2011 (Regular Meeting)PageExample 2: 100 acres with 22 acres in the flood plain located on the frontof the property, 22/100 = 22% and 22% x 40% = 8.8% rounded to 9% topo.Wetlands DefinitionsGenerally, wetlands are lands where saturation with water is the dominantfactor determining the nature of soil development and the types of plant andanimal communities living in the soil and on its surface (Cowardin, December1979). Wetlands vary widely because of regional and local differences insoils, topography, climate, hydrology, water chemistry, vegetation, and otherfactors, including human disturbance. Indeed, wetlands are found from thetundra to the tropics and on every continent except Antarctica.For regulatory purposes under the Clean Water Act, the term wetlands means"those areas that are inundated or saturated by surface or ground water at afrequency and duration sufficient to support, and that under normalcircumstances do support, a prevalence of vegetation typically adapted forlife in saturated soil conditions. Wetlands generally include swamps,marshes, bogs and similar areas."[taken from the EPA Regulations listed at 40 CFR 230.3(t)F. Shape:The utility of a specific parcel may be affected by its shape. The appraiserdetermines what is unusable and to what extent it affects the value of thesubject parcel.G. Right of Ways:Land falling within a state road right-of-way -way or surface assessment is to becoded 9400. These right-of-ways add no value to the property and, therefore,receive a zero unit price.Surface easements governing power and petroleum right-of ways may havevarying affects on each parcel.The extent of their liability is basedmainly on their location within the parcel.Therefore, these easements arepriced according to the base price and conditioned back at the discretion ofthe appraiser.THE BASE PRICE METHOD FOR URBAN ACREAGELAND MODEL 08The Base Price Method of appraising urban land is referred to as Land Model08. This land model is utilized to reflect market value when appraisingacreage in areas that typically have access to all utilities. The marketindicates that t land values change when properties have different amenitiessuch as road frontage, road types, the size of the parcel, or lack publicutilities.Land Model 08 is also an excellent appraisal tool when utilizing theneighborhood concept for different locations within the jurisdiction beingappraised.The following is a description of how these factors affect each parcel ofland:A. Location:Location is the key factor in the determination of market value in theCounty. Depending on market demand and sales prices, Base Price Areas wereestablished throughout the County. Within each base price area other locationfactors may be applied to a given parcel. The concept of neighborhoodhomogeneity may tend to affect values as the parcel comes more under theinfluence of the neighborhood and less under the influence of the total basearea. The market demands higher prices for property in or near active marketareas. Desirable subdivisions, availability of water and sewer, proximity toshopping areas, higher base price areas and the existence of amenities arefactors which tend to increase market demand. The inverse may be true forparcels near a declining subdivision or undesirable industrial or commercialuse area. These influences must be determined and adjusted on an individualbases by the appraiser.B. Size:DRAFTA-1Page 70

October 17, 2011 (Regular Meeting)PageThe size of a parcel plays a major role in determining the per acre price atwhich a parcel of land will sell. The total price asked for a parcel of landhas an indirect correlation with the number of potential buyers in themarket. This situation stimulates more price negotiation and longer turnoverperiods for large tracts. Consequently, the actual cash value per acredecreases as the size of the parcel increases.The value of small lots containing less than one acre depends greatly onzoning and health department restrictions, therefore, these lots aretypically priced by the lot or by front footage. Tracts priced by the acreare typically priced using the base price method in conjunction withfollowing size factor chart:SIZE ADJUSTMENTS URBAN ACREAGE Land Model 08Acreage Range Size Factor Calculation Acreage Range Size Factor Calculation.001 - .250 Acres Acres x Base x 400% 20.000 - 25.000 Ac Acres x Base x 100%.259 - .999 Acres Acres - .250 x Base x 215% 25.001 - 100.000 Ac Acres - 25 x Base x 93%+ (.250 x Base x 400%) + (25 x base x 100%)Formula - ((Acres - .250) x 215%) + 1.00 Formula - ((Acres – 25) x 93%) + 25.00AcresAcres1.000 Acres Acres x Base x 260% 100.001 - 300.000Ac Acres - 100 x Base x 82%+ [(25 x Base x 100%)1.001 - 10.000 Acres Acres - 1.000 x Base x 100% +(75 x Base x 93%)]+ (1.000 x base x 260%) Formula -((Acres– 100) x 82%) + 94.75Formula - ((Acres - 1.000) x 100%) + 2.60AcresAcres300.001 001 Plus Ac Acres - 300 x Base x 60%10.001 - 19.999 Acres - 10 x Base x 90% + [(25 x Base x 100%)+ [(1.000 x Base x 260%) + (75 x Base x 93%)+ (9.000 x Base X 100%)] + (200 x Base x 82%)]Formula -((Acres – 10) x 90%) + 11.60 Formula-((Acres – 300) x 60%) + 258.75AcresAcresExamples of the Application:.01 Acres 400.0% 15.00 Acres107.3%.10 Acres 400.0% 20.00 Acres 100.0%.20 Acres 400.0% 25.00 Acres 100.0%.30 Acres 369.2% 30.0000 Acres 98.8%.40 Acres 330.6% 40.00 Acres97.4%.50 Acres 307.5% 50.00 Acres 96.5%.60 Acres 292.1% 75.00 Acres 95.3%.70 Acres 281.1% 100.00 Acres 94.8%.80 Acres 272.8%150.00Acres 90.5%.90 Acres 266.4% 200.00 Acres 88.4%1.00 Acres 260.0%250.00 Acres 87.1%2.00 Acres 180.0%300.00 Acres 86.3%3.00 Acres 153.3% 350.00 Acres 82.5%4.00 Acres 140.0% 0% 400.00 Acres 79.7%5.00 Acres 132.0% 450.00 Acres 77.5%6.00 Acres 126.7% 500.00 Acres 75.8%7.00 Acres 122.9% 600.00 Acres 73.1%8.00 Acres 120.0% 700.00 Acres 71.3%9.00 Acres 117.8% 800.00 Acres 69.8%10.00 Acres 116.0% 1000.00 Acres 67.9%DRAFTTC. Road Frontage URBAN ACREAGE Land Model 08The market tends to recognize parcels containing 10 acres or less asresidential home-sites. Tracts of this size do not to tend to vary in priceunless they have inadequate road frontage. Parcels containing ten acres orless are considered to have adequate frontage if 30% of the total acreage isin road frontage. Sales of large tracts, which have potential fordevelopment, tend to reflect the amount of road frontage in relation to totalparcel size. Parcels containing more than ten acres are considered to haveadequate frontage if 10% of the total acreage is in road frontage. Dividingthe number of acres of road frontage (1 Acre = 208' X 208') by the totalacreage, yields the percent of frontage to total acreage. This percent whenapplied to the following chart produces a plus or minus factor to be appliedto each parcel.10.01 10.01A-1Page 71

October 17, 2011 (Regular Meeting)PagePercent FTG 0-10 Acres Percent FTG 0-10 AcresTo Total Acreage Acres And Up To Total Acreage Acres And Up.01 - .99 -10% -12% 41.00 - 42.99 +3% +6%1.00 - 1.50 -9% -11% 43.00 - 44.99 +3% +7%1.51 - 1.99 -8% -10% 45.00 - 46.99 +3% +7%2.00 - 2.50 -7% -9% 47.00 - 48.99 +4% +8%2.51 - 2.99 -6% -8% 49.00 - 50.99 +4% +8%3.00 - 3.99 -5% -7% 51.00 - 52.99 +4% +9%4.00 - 4.99 -5% -6% 53.00 - 54.99 +4% +9%5.00 - 5.99 -4% -5% 55.00 - 56.99 +5% +10%6.00 - 6.99 -4% -4% 57.00 - 58.99 +5% +10%7.00 - 7.99 -3% -3% 59.00 - 60.99 +5% +10%8.00 - 8.99 -3% -2% 61.00 - 62.99 +5% +11%9.00 - 9.99 -3% -1% 63.00 - 64.99 +6% +11%10.00 - 10.99 -2% 0% 65.00 - 66.99 +6% +12%11.00 - 12.99 -2% +1% 67.00 - 68.99 +6% +12%13.00 - 17.99 -2% +1% 69.00 - 70.99 +6% +13%18.00 - 22.99 -1% +2% 71.00 - 71.99 +7% +13%23.00 - 25.99 -1% +2% 72.00 - 72.99 +7% +14%26.00 - 28.99 -1% +3% 73.00 - 73.99 +7% +14%29.00 - 30.99 +0% +3% 74.00 - 74.99 +7% +15%31.00 - 32.99 +1% +4% 75.00 - 75.99 +8% +15%33.00 - 34.99 +1% +4% 76.00 - 76.99 +8% +16%35.00 - 36.99 +2% +5% 77.00 - 77.99 +8% +16%37.00 - 38.99 +2% +5% 78.00 - 78.99 +8% +17%39.00 - 40.99 +3% +6% 79.00 - 79.99 +10% +17%80.00 - 100.00 +10% +18%E. Access: All utilities considered standard.1. Paved – Asphalt, tar and gravel or concrete surfaced streets.2. Dirt - Dirt streets maintained by the government.3. Gravel – Dirt streets under government maintenance that havebeen improvedwith the addition of loose gravel.4. Privately Dirt Streets (RT) - These streets are privately maintained, usuallyby a group of property owners or the developer.5. No Legal Access (NX) - Parcels having no access are useful mainly as add onproperty for adjoining owners which have access. Residential use is limitedon these parcels, therefore, small tracts do notshow the dramatic increase inper acre price. PD should be used if the propertyowner owns adjoining landthat has frontage thereby providing access.6. Private Drive (PD) - Parcels have no state maintained access but have anestablished access drive or an easement less than 60 feet wide to property.7. Recorded Easements - Parcels that have no state maintained road frontage buthave an easement 60 feet wide or greatershould be given front footage in theamount of the easement and the road type should be based on the road fromwhich the easement ent intersects. Parcels with easements less than 60 feet inwidth should be coded as Private Drive (PD).If the property owner owns adjoiningland that has frontage, use the accesscode of that street with 60 feet of frontage.DAccess (continued) nued)URBAN ACREAGE Land Model 08Code FactorRP -40 Rural paved is adjusted for lack of water and sewer.SP -40 Suburban paved is adjusted for lack of water and sewer.UP -40 Urban paved is adjusted for lack of water and sewer.IS -30 Interstate – minus for lack of water and sewer and plus forlocation.RD -45 Rural dirt is adjusted for lack of water, sewer and paving.SD -45 Suburban dirt is adjusted for lack of water, sewer and pavingUD -45 Urban dirt is adjusted for lack of water, sewer and pavingRG -45 Rural gravel is adjusted for lack of water, sewer and paving.RT -50 Privately Dirt Streets are adjusted for lack of water, sewer,paving and maintenance.DWRural Dirt Road - government maintained with water; see followingchartGW Rural Gravel Road - government maintained with water; seefollowing chartPDPrivate Drive or easement (no public access); see following chartPSPaved with public water and sewer; see following chart.PWPaved with public water; see following chartNXNo legal access to property. The following factors are to beapplied to parcels having no access in order to reduce both thebase price and the size factor influence.- see chart.No Legal Access (NX) No Public Access (PD) Paved with water (PW)0.01 - 1.5 Acres = -65% 0.01 - 1.5 Acres = -50% 0.01 - 1.5 Acres = -35%1.51 - 3.0 Acres = -64% 1.51 - 3.0 Acres = -50% 1.51 - 3.0 Acres = -34%3.01 - 4.0 Acres = -64% 3.01 - 4.0 Acres = -50% 3.01 - 4.0 Acres = -33%4.01 - 5.0 Acres = -63% 4.01 - 5.0 Acres = -50% 4.01 - 5.0 Acres = -32%5.01 - 6.0 Acres = -63% 5.01 - 6.0 Acres = -50% 5.01 - 6.0 Acres = -31%6.01 - 7.0 Acres = -62% 6.01 - 7.0 Acres = -50% 6.01 - 7.0 Acres = -30%A-1Page 72

October 17, 2011 (Regular Meeting)Page7.01 - 8.0 Acres = -62% 7.01 - 8.0 Acres = -50% 7.01 - 8.0 Acres = -29%8.01 - 9.0 Acres = -61% 8.01 - 9.0 Acres = -50% 8.01 - 9.0 Acres = -28%9.01 - 10.0 Acres = -61% 9.01 - 10.0Acres = -50% 9.01 - 10.0 Acres = -27%10.01 - 15.0 Acres = -60% 10.01- 15.0Acres = -50% 10.01 - 15.0 Acres = -26%15.01 - 30.0 Acres = -60% 15.01- 30.0Acres = -52% 15.01 - 30.0 Acres = -25%30.01 - 50.0 Acres = -60% 30.01- 50.0Acres = -53% 30.01 - 50.0 Acres = -25%50.01 - 70.0 Acres = -60% 50.01- 70.0Acres = -54% 50.01 - 70.0 Acres = -24%70.01 -100.0 Acres = -60% 70.01-100.0Acres = -55% 70.01 - 100.0 Acres = -23%100.01 -150.0 Acres = -60% 100.01- 50.0Acres = - 56% 100.01 - 150.0 Acres = -22%150.01 - Up Acres = -60% 150.01- Up Acres = -57% 150.01 - Up Acres = -21%Dirt road with water (DW) Gravel road with water (GW) Paved with sewer (PS)0.01 - 1.5 Acres = -43% 0.01 - 1.5 Acres = -40% 0.01 - 1.5 Acres = -20%1.51 - 3.0 Acres = -43% 1.51 - 3.0 Acres = -39% 1.51 - 3.0 Acres = -18%3.01 - 4.0 Acres = -42% 3.01 - 4.0 Acres = -39% 3.01 - 4.0 Acres = -16%4.01 - 5.0 Acres = -42% 4.01 - 5.0 Acres = -38% 4.01 - 5.0 Acres = -14%5.01 - 6.0 Acres = -41% 5.01 - 6.0 Acres = -38% 5.01 - 6.0 Acres = -12%6.01 - 7.0 Acres = -40% 6.01 - 7.0 Acres = -37% 6.01 - 7.0 Acres = -10%7.01 - 8.0 Acres = -39% 7.01 - 8.0 Acres = -36% 7.01 - 8.0 Acres = -08%8.01 - 9.0 Acres = -38% 8.01 - 9.0 Acres = -35% 8.01 - 9.0 Acres = -06%9.01 - 10.0 Acres = -37% 9.01 - 10.0 Acres = -34% 9.01 -10.0 Acres = -04%10.01 - 15.0 Acres = -36% 10.01 - 15.0 Acres = -33% 10.01 - 15.0 Acres = -02%15.01 - 30.0 Acres = -35% 15.01 - 30.0 Acres = -32% 15.01 - 30.0 Acres = +00%30.01 - 50.0 Acres = -35% 30.01 - 50.0 Acres = -32% 30.01 - 50.0 Acres = +00%50.01 - 70.0 Acres = -34% 50.01 - 70.0 Acres = -31% 50.01 - 70.0 Acres = +01%70.01 -100.0 Acres = -33% 70.01 - 100.0 Acres = -30% 70.01 - 100.0 Acres = +02%100.01- 150.0 Acres = -32% 100.01 - 150.0 Acres = -29% 100.01 - 150.0 Acres = +03%150.01 -Up Acres = -31% 150.01 - Up Acres = -28% 150.01 - Up Acres = +04%*Note - This chart is in the computer and automatically appliedwhen LandModel 08 is used.E. Topography: URBAN ACREAGE Land Model 08Land considered usable but suffering from rough topography may need furtheradjustment in order to achieve market value. Rough topography increases thedevelopment and building cost required red to gain the optimum use from a parcelof land. The usable land on each parcel must belooked at as a whole andadjustments applied as indicated by comparable sales.Percolation Rejections When Sewer Is Not AvailableSee Land Model 04 adjustments located inthis Chapter.Wetlands DefinitionsGenerally, wetlands are landswheresaturation with water is the dominantfactor determining the nature of soil development and the types of plant andanimal communities living in the soil and on its surface (Cowardin, December1979). Wetlands vary widely because of regional and local differences insoils, topography, climate,hydrology, water chemistry, vegetation, and otherfactors, including human disturbance. Indeed, wetlands are found from thetundra to the tropics and on every continent except Antarctica.For regulatory purposes under the Clean Water Act, the term wetlands means"those areas that are inundated or saturated by surface or ground water at afrequency and duration sufficient to support, and that under normalcircumstances do support, a prevalence of vegetation typically adapted forlife in saturated soil conditions. Wetlands generally include swamps,marshes, bogs and similar areas."[taken from the EPA Regulations listed at 40 CFR 230.3(t)]F. Shape:The utility of a specific parcel may be affected by its shape. The appraiserdetermines what is unusable and to what extent it affects the value of thesubject parcel.G. Right of Ways:DRAFTLanTLand falling within a state road right-of-way or surface assessment is to becoded 9400. These right-of-ways add no value to the property and, therefore,receive a zero unit price.Surface easements governing power and petroleum right-of ways may havevarying affects on each parcel. The extent of their liability is basedmainly on their location within the parcel. Therefore, these easements areA-1Page 73

October 17, 2011 (Regular Meeting)Pagepriced according to the base price and conditioned back at the discretion ofthe appraiser.THE BASE PRICE METHOD INDUSTRIAL ACREAGE LAND MODEL 06The Base Price Method of appraising industrial acreage is referred to as LandModel 06. This land model is utilized to reflect market value whenappraising acreage in areas that typically have access to all utilities. Themarket indicates that land values change when properties have differentamenities such as road frontage, road types, the size of the parcel, or lackpublic utilities.Land Model 06 is also an excellent appraisal tool when utilizing theneighborhood concept for different locations within the jurisdiction beingappraised.The following is a description of how these factors affect each parcel ofland:A. Location:Location is the key factor in the determination of market value in theCounty. Depending on market demand and sales prices, Base Price Areas wereestablished throughout the County. Within each base price area other locationfactors may be applied to a given parcel. The conceptof neighborhoodhomogeneity may tend to affect values as the parcel comes more under theinfluence of the neighborhood and less under the influence of the total basearea. The market demands higher prices for property perty in ornear active marketareas. Desirable subdivisions, availability of water and sewer, proximity toshopping areas, higher base price areas and the existence of amenities arefactors which tend to increase market demand.The inverse may be true forparcels near a declining subdivisionor undesirable industrial use area.These influences must be determined and adjustedon an individual bases bythe appraiser.B. Size:The size of a parcel plays a major role in determining the per acre price atwhich a parcel of land will l sell. The total price asked for a parcel of landhas an indirect correlation with the number of potential buyers in themarket. This situation stimulates tes more price negotiation and longer turnoverperiods for large tracts.Consequently,the actual cash value per acredecreases as the size of the parcel increases.The value of small lots containing less than one acre depends greatly onzoning and healthdepartmentrestrictions, therefore, these lots aretypically priced by the lot, square foot or front foot. Tracts priced by theacre are typically pricedusing the base price method in conjunction withfollowing size factor chart:SIZE ADJUSTMENTS INDUSTRIAL ACREAGE Land Model 06Acreage Range Size Factor Calculation Acreage Range Size Factor Calculation.001 - .250 Ac Acres x Base x 160% 25.001 - 100.000 Ac Acres - 25 x Base x 75%+[(25 x Base x 100%)Formula - ((Acres – 25) x 75%) +25.00Acres.259 - .750 Ac Acres - .250 x Base x 175%+ (.250 x Base x 160%) 100.001 - 250.000 Ac Acres - 100 x Base x 60%+ (25 x base x 100%)Formula -((Acres - .250) x 175%) + .40 + (75 x Base x 75%)]Acres Formula - ((Acres – 100) x 60%) + 81.25Acres.751 - 2.000 Ac Acres x Base x 170%250.001 - 500.000 Ac Acres - 250 x Base x 40%+ [(25 x Base x 100%)2.001 – 6.000 Ac Acres - 2.000 x Base x 115% + (75 x Base x 75%)+ (2.000 x base x 170%) + (150 x Base x 60%)]Formula - ((Acres – 250) x 40%) + 171.25Formula - ((Acres - 2.000) x 115%) + 3.40AcresAcres 500.001 - 750.000 Ac Acres - 500 x Base x 25%+ [(25 x Base x 100%)+ (75 x Base x 75%)6.001 – 20.000 Ac Acres - 10 x Base x 87% + (150 x Base x 60%)+ [(2.00 x Base x 170%) + (250 x Base x 40%)]+ (4.00 x Base X 115%)] Formula - ((Acres – 500) x 25%) + 271.25Formula - ((Acres – 6) x 87%) + 8.00AcresAcres750.001 – UP Acres - 750 x Base x 15%20.001 - 25.000 Ac Acres x Base x 100% + [(25 x Base x 100%)+ (75 x Base x 75%)+ (150 x Base x 60%)A-1Page 74

October 17, 2011 (Regular Meeting)PageExamples of the Application:+ (250 x Base x 40%)+ (250 x Base x 25%)]Formula - ((Acres – 750) x 15%) + 333.75AcresAcers Percent Acers Percent Acers Percent0.001 160.0% 4.000 142.5% 75.000 83.3%0.100 160.0% 5.000 137.0% 100.000 81.3%0.200 160.0% 6.000 133.3% 150.000 74.2%0.250 160.0% 7.000 126.7% 200.000 70.6%0.300 162.5% 8.000 121.8% 250.000 68.5%0.400 165.6% 9.000 117.9% 300.000 63.8%0.500 167.5% 10.000 114.8% 350.000 60.4%0.600 168.8% 14.000 106.9% 400.000 57.8%0.700 169.6% 18.000 102.4% 450.000 55.8%0.800 170.0% 20.000 100.9% 500.000 54.3%0.900 170.0% 25.000 100.0% 600.000 49.4%1.000 170.0% 30.000 95.8% 750.000 44.5%2.000 170.0% 40.000 90.6% 800.000 42.7%3.000 151.7% 50.000 87.5% 1000.000 37.1%C. Road Frontage INDUSTRIAL ACREAGE Land Model 06The market tends to recognize parcels containing 10 acres orless as singlesites. Tracts of this size do not to tend to vary in price unless they haveinadequate road frontage. Parcels containing ten acres or less are consideredto have adequate frontage if 30% of the total tal acreage is inroad frontage.Sales of large tracts, which have potential for development, tend to reflectthe amount of road frontage in relation to total parcel size. Parcelscontaining more than ten acres are considered tohave adequate frontage if10% of the total acreage is in road frontage. Dividingthe number of acresof road frontage (1 Acre = 208' X 208') by thetotal acreage, yields thepercent of frontage to total acreage. This percentwhen applied to thefollowing chart produces a plus or minus factor to be applied to each parcel.10.0110.01Percent FTG 0-10 AcresPercent FTG 0-10 AcresTo Total Acreage Acres And UpTo Total Acreage Acres And Up.01 - .99 -18% -12%41.00 - 42.99 +3% +6%1.00 - 1.50 -17% -11%43.00 - 44.99 +3% +7%1.51 - 1.99 -16% -10%45.00 - 46.99 +3% +7%2.00 - 2.50 -15% -9%47.00 - 48.99 +4% +8%2.51 - 2.99 -14% -8%49.00 - 50.99 +4% +8%3.00 - 3.99 -13% -7%51.00 - 52.99 +4% +9%4.00 - 4.99 -12% -6% 53.00 - 54.99 +4% +9%5.00 - 5.99 -11%-5% 55.00 - 56.99 +5% +10%6.00 - 6.99 9 -10%-4% 57.00 - 58.99 +5% +10%7.00 - 7.99 -9%-3% 59.00 - 60.99 +5% +10%8.00 - 8.99 -8%-2% 61.00 - 62.99 +5% +11%9.00 - 9.99 -7%-1% 63.00 - 64.99 +6% +11%10.00 - 10.99 -6%0% 65.00 - 66.99 +6% +12%11.00 - 12.99 -5% +1% 67.00 - 68.99 +6% +12%13.00 - 17.99 -4% +1% 69.00 - 70.99 +6% +13%18.00 - 22.99 -3% +2% 71.00 - 71.99 +7% +13%23.00 - 25.99 -2% +2% 72.00 - 72.99 +7% +14%26.00 - 28.99 -1% +3% 73.00 - 73.99 +7% +14%29.00 - 30.99 +0% +3% 74.00 - 74.99 +7% +15%31.00 - 32.99 +1% +4% 75.00 - 75.99 +8% +15%33.00 - 34.99 +1% +4% 76.00 - 76.99 +8% +16%35.00 - 36.99 +2% +5% 77.00 - 77.99 +8% +16%37.00 - 38.99 +2% +5% 78.00 - 78.99 +8% +17%39.00 - 40.99 +3% +6% 79.00 - 79.99 +10% +17%80.00 - 100.00 +10% +18%D. Access: All utilities considered standard.1. Paved – Asphalt, tar and gravel or concrete surfaced streets.2. Dirt - Dirt streets maintained by the government.3. Gravel – Dirt streets under government maintenance that have beenimproved with the addition of loose gravel.4. Privately Dirt Streets (RT) - These streets are privately maintained,usually by a group of property owners or the developer.5. No Legal Access (NX) - Parcels having no access are useful mainly asadd on property for adjoining owners which have access. Residentialuse is limited on these parcels, therefore, small tracts do not showthe dramatic increase in per acre price.DRAFTTA-1Page 75

October 17, 2011 (Regular Meeting)Page6. Private Drive (PD) - Parcels have no state maintained access but havean established access drive or an easement less than 60 feet wide toproperty.7. Recorded Easements - Parcels that have no state maintained roadfrontage but have an easement 60 feet wide or greater should be givenfront footage in the amount of the easement and the road type should bebased on the road from which the easement intersects. Parcels witheasements less than 60 feet in width should be coded as Private Drive(PD).If the property owner owns adjoining land that has frontage use the accesscode of that street with 60 feet of frontage.Access (continued) INDUSTRIAL ACREAGE Land Model 06Code FactorRP -40 Rural paved is adjusted for lack of water and sewer.SP -40 Suburban paved is adjusted for lack of water and sewer.UP -40 Urban paved is adjusted for lack of water and sewer.IS -30 Interstate – minus for lack of water and sewer and plus forlocation.RD -45 Rural dirt is adjusted for lack of water, sewer and paving.SD -45 Suburban dirt is adjusted for lack of water, sewer and pavingUD -45 Urban dirt is adjusted for lack of water, sewer and pavingRG -45 Rural gravel is adjusted for lack of water, sewer and paving.RT -50 Privately Dirt Streets are adjusted for lack of water, sewer,paving and maintenance.DWRural Dirt Road - government maintained ned with water; see followingchartGW Rural Gravel Road - government ntmaintained with water; seefollowing chartPDPrivate Drive or easement (no public access); see following chartPSPaved with public water and sewer; see following chart.PWPaved with public water; see followingchartNXNo legal access to property. Thefollowing factors are to beapplied to parcels having no access in order to reduce both thebase price and the size factor influence.-see chart.No Legal Access (NX) No Public Access (PD) (PDAFPavedPaved with water (PW)0.01 - 1.5 Acres = - 65% 0.01 - 1.5 Acres = -50% 0.01 - 1.5 Acres = -35%1.51 - 3.0 Acres = - 64% 1.51 - 3.0 Acres = -50%1.51 - 3.0 Acres = -34%3.01 - 4.0 Acres = - 64% 3.01 - 4.0 Acres = -50%3.01 - 4.0 Acres = -33%4.01 - 5.0 Acres = - 63% 4.01 - 5.0 Acres =-50% 4.01 - 5.0 Acres = -32%5.01 - 6.0 Acres = - 63% 5.01 - 6.0 Acres =-50% 5.01 - 6.0 Acres = -31%6.01 - 7.0 Acres = - 62% 6.01 - 7.0Acres =-50% 6.01 - 7.0 Acres = -30%7.01 - 8.0 Acres = - 62% 7.01 - 8.0 Acres= -50% 7.01 - 8.0 Acres = -29%8.01 - 9.0 Acres = - 61% 8.01 - 9.0 Acres = -50% 8.01 - 9.0 Acres = -28%9.01 - 10.0 Acres = - 61% 9.01- 10.0 Acres = -50% 9.01 - 10.0 Acres = -27%10.01 - 15.0 Acres = -60% 10.01-15.0Acres = -50% 10.01 - 15.0 Acres = -26%15.01 - 30.0 Acres = -60% 15.01-30.0 Acres = -52% 15.01 - 30.0 Acres = -25%30.01 - 50.0 Acres = -60% 30.01- 50.0 Acres = -53% 30.01 - 50.0 Acres = -25%50.01 - 70.0 Acres = -60% 50.01-70.0 Acres = -54% 50.01 - 70.0 Acres = -24%70.01 -100.0 Acres = -60% 70.01-100.0 Acres = -55% 70.01 - 100.0 Acres = -23%100.01 -150.0 Acres = -60% 100.01- 50.0 Acres = -56% 100.01 - 150.0 Acres = -22%150.01 - Up Acres = -60% 150.01- Up Acres = -57% 150.01 - Up Acres = -21%DRAFTDirt road with water (DW) Gravel road with water (GW Paved with sewer (PS)0.01 - 1.5 Acres = -43% 0.01 - 1.5 Acres = -40% 0.01 - 1.5 Acres = -20%1.51 - 3.0 Acres = -43% 1.51 - 3.0 Acres = -39% 1.51 - 3.0 Acres = -18%3.01 - 4.0 Acres = -42% 3.01 - 4.0 Acres = -39% 3.01 - 4.0 Acres = -16%4.01 - 5.0 Acres = -42% 4.01 - 5.0 Acres = -38% 4.01 - 5.0 Acres = -14%5.01 - 6.0 Acres = -41% 5.01 - 6.0 Acres = -38% 5.01 - 6.0 Acres = -12%6.01 - 7.0 Acres = -40% 6.01 - 7.0 Acres = -37% 6.01 - 7.0 Acres = -10%7.01 - 8.0 Acres = -39% 7.01 - 8.0 Acres = -36% 7.01 - 8.0 Acres = -08%8.01 - 9.0 Acres = -38% 8.01 - 9.0 Acres = -35% 8.01 - 9.0 Acres = -06%9.01 -10.0 Acres = -37% 9.01 - 10.0 Acres = -34% 9.01 - 10.0 Acres = -04%10.01 -15.0 Acres = -36% 10.01 - 15.0 Acres = -33% 10.01 - 15.0 Acres = -02%15.01 - 30.0 Acres = -35% 15.01 - 30.0 Acres = -32% 15.01 - 30.0 Acres = +00%30.01 - 50.0 Acres = -35% 30.01 - 50.0 Acres = -32% 30.01 - 50.0 Acres = +00%50.01 - 70.0 Acres = -34% 50.01 - 70.0 Acres = -31% 50.01 - 70.0 Acres = +01%70.01 -100.0 Acres = -33% 70.01 - 100.0 Acres = -30% 70.01 - 100.0 Acres = +02%100.01 -150.0 Acres = -32% 100.01 - 150.0 Acres = -29% 100.01 - 150.0 Acres = +03%150.01 -Up Acres = -31% 150.01 - Up Acres = -28% 150.01 - Up Acres = +04%*Note - This chart is in the computer and automatically applied when LandModel 06 is used.E. Topography: INDUSTRIAL ACREAGE Land Model 06Land considered usable but suffering from rough topography may need furtheradjustment in order to achieve market value. Rough topography increases thedevelopment and building cost required to gain the optimum use from a parcelof land. The usable land on each parcel must be looked at as a whole andA-1Page 76

October 17, 2011 (Regular Meeting)Pageadjustments applied as indicated by comparable sales.Percolation Rejections When Sewer Is Not AvailableSee Land Model 04 adjustments located in this Chapter.Wetlands DefinitionsGenerally, wetlands are lands where saturation with water is the dominantfactor determining the nature of soil development and the types of plant andanimal communities living in the soil and on its surface (Cowardin, December1979). Wetlands vary widely because of regional and local differences insoils, topography, climate, hydrology, water chemistry, vegetation, and otherfactors, including human disturbance. Indeed, wetlands are found from thetundra to the tropics and on every continent except Antarctica.For regulatory purposes under the Clean Water Act, the term wetlands means"those areas that are inundated or saturated by surface or ground water at afrequency and duration sufficient to support, and that under normalcircumstances do support, a prevalence of vegetation typically adapted forlife in saturated soil conditions. Wetlands generally include swamps,marshes, bogs and similar areas." [Taken from the EPA Regulations listed at40 CFR 230.3(t).F. Shape:The utility of a specific parcel may be affected by its shape. The appraiserdetermines what is unusable and to what extent it affectsthe value of thesubject parcel.G. Right of Ways:Land falling within a state road right-of-way orsurface assessment is to becoded 9400. These right-of-ways add no value tothe property and, therefore,receive a zero unit price.Surface easements governing power andpetroleumright-of ways may havevarying affects on each parcel.The extent of their liability is basedmainly on their location within the parcel. Therefore, these easements arepriced according to the base price and conditioned back at the discretion ofthe appraiser.THE BASE PRICE METHOD FOR COMMERCIAL ACREAGE LAND MODEL 07The Base Price Method of appraisingcommercial acreage is referred to as LandModel 07. This land model isutilized to reflect market value whenappraising acreage in areas that typically have access to all utilities. Themarket indicates that landvalues change when properties have differentamenities such as road frontage, road types, the size of the parcel, or lackpublic utilities.Land Model 07 is also an excellent appraisal tool when utilizing theneighborhood concept for different locations within the jurisdiction beingappraised.The following is a description of how these factors affect each parcel ofland:A. Location:Location is the key factor in the determination of market value in theCounty. Depending on market demand and sales prices, Base Price Areas wereestablished throughout the County. Within each base price area other locationfactors may be applied to a given parcel. The concept of neighborhoodhomogeneity may tend to affect values as the parcel comes more under theinfluence of the neighborhood and less under the influence of the total basearea. The market demands higher prices for property in or near active marketareas. Desirable subdivisions, availability of water and sewer, proximity toshopping areas, higher base price areas and the existence of amenities arefactors which tend to increase market demand. The inverse may be true forparcels near a declining subdivision or undesirable commercial use area.These influences must be determined and adjusted on an individual bases bythe appraiser.B. Size:DRAFTA-1Page 77

October 17, 2011 (Regular Meeting)PageThe size of a parcel plays a major role in determining the per acre price atwhich a parcel of land will sell. The total price asked for a parcel of landhas an indirect correlation with the number of potential buyers in themarket. This situation stimulates more price negotiation and longer turnoverperiods for large tracts. Consequently, the actual cash value per acredecreases as the size of the parcel increases.The value of small lots containing less than one acre depends greatly onzoning and health department restrictions, therefore, these lots aretypically priced by the lot, square foot or front foot. Tracts priced by theacre are typically priced using the base price method in conjunction withfollowing size factor chart:SIZE ADJUSTMENTS INDUSTRIAL ACREAGE Land Model 07Acreage Range Size Factor Calculation Acreage Range Size Factor Calculation.001 - .250 Ac Acres x Base x 300% 25.001 - 100.000 Ac Acres - 25 x Base x 70%+[(25 x Base x 100%)Formula - ((Acres – 25) x 70%) +25.00Acres.259 - .999 Ac Acres - .250 x Base x 270%+ (.250 x Base x 300%) 100.001 - 250.000 Ac Acres - 100 x Base x 55%+ (25 x base x 100%)Formula - ((Acres - .250) x 270%) + .750 + (75 x Base x 70%)]Acres Formula - ((Acres – 100) x 55%) + 77.500Acres1.000 Ac Acres x Base x 275%250.001 - 500.000 Ac Acres- 250 x Base x 35%+ [(25 x Base x 100%)1.001 – 5.000 Ac Acres - 1.000 x Base x 105% + (75x Basex 70%)+ (1.000 x base x 275%) + (150x Base x55%)]Formula- ((Acres – 250) x 35%) + 160.000Formula -((Acres - 1.000) x 105%) + 2.750AcresAcres 500.001 - 750.000 Ac Acres - 500 x Base x 20%+ [(25 xBase x 100%)+ (75 x Base x 70%)5.001 – 24.000 Ac Acres - 5 x Base x 90% + (150 x Base x 55%)+ [(1.00 x Base x 275%) + (250 x Base x 35%)]+ (4.00 x Base X 105%)] Formula- ((Acres – 500) x 20%) + 247.500Formula - ((Acres – 5) x 90%) + 6.950AcresAcres750.001– UPAcres - 750 x Base x 10%24.001 - 25.000 Ac Acres x Base x 100% + [(25 x Base x 100%)+ (75 x Base x 70%)+ (150 x Base x 55%)+ (250 x Base x 35%)+ (250 x Base x 20%)]Formula - ((Acres – 750) x 10%) + 297.500Examples of the Application:AcresFT2Acers Percent entAcers Percent Acers Percent0.001 300.0% 4.000147.5% 75.000 80.0%0.100 300.0%5.000139.0% 100.000 77.5%0.200 300.0% 6.000130.8% 150.000 70.0%0.250 300.0% 0% 7.000 125.0% 200.000 66.3%0.300 295.0% 8.000 120.6% 250.000 64.0%0.400 288.8% 9.000 117.2% 300.000 59.2%0.500 285.0% 10.000 114.5% 350.000 55.7%0.600 282.5% 12.000 110.4% 400.000 53.1%0.700 280.7% 15.000 106.3% 450.000 51.1%0.800 279.4% 20.000 102.3% 500.000 49.5%0.900 278.3% 25.000 100.0% 600.000 44.6%1.000 275.0% 30.000 95.0% 750.000 39.7%2.000 190.0% 40.000 88.8% 800.000 37.8%3.000 161.7% 50.000 85.0% 1000.000 32.3%DRAFTTC. Road Frontage COMMERCIAL ACREAGE Land Model 07The market tends to recognize parcels containing 10 acres or less as singlesites. Tracts of this size do not to tend to vary in price unless they haveinadequate road frontage. Parcels containing ten acres or less are consideredto have adequate frontage if 30% of the total acreage is in road frontage.Sales of large tracts, which have potential for development, tend to reflectthe amount of road frontage in relation to total parcel size. Parcelscontaining more than ten acres are considered to have adequate frontage if10% of the total acreage is in road frontage. Dividing the number of acresof road frontage (1 Acre = 208' X 208') by the total acreage, yields thepercent of frontage to total acreage. This percent when applied to thefollowing chart produces a plus or minus factor to be applied to each parcel.A-1Page 78

October 17, 2011 (Regular Meeting)Page10.01 10.01Percent FTG 0-10 Acres Percent FTG 0-10 AcresTo Total Acreage Acres And Up To Total Acreage Acres And Up.01 - .99 -18% -12% 41.00 - 42.99 +3% +6%1.00 - 1.50 -17% -11% 43.00 - 44.99 +3% +7%1.51 - 1.99 -16% -10% 45.00 - 46.99 +3% +7%2.00 - 2.50 -15% -9% 47.00 - 48.99 +4% +8%2.51 - 2.99 -14% -8% 49.00 - 50.99 +4% +8%3.00 - 3.99 -13% -7% 51.00 - 52.99 +4% +9%4.00 - 4.99 -12% -6% 53.00 - 54.99 +4% +9%5.00 - 5.99 -11% -5% 55.00 - 56.99 +5% +10%6.00 - 6.99 -10% -4% 57.00 - 58.99 +5% +10%7.00 - 7.99 -9% -3% 59.00 - 60.99 +5% +10%8.00 - 8.99 -8% -2% 61.00 - 62.99 +5% +11%9.00 - 9.99 -7% -1% 63.00 - 64.99 +6% +11%10.00 - 10.99 -6% 0% 65.00 - 66.99 +6% +12%11.00 - 12.99 -5% +1% 67.00 - 68.99 +6% +12%13.00 - 17.99 -4% +1% 69.00 - 70.99 +6% +13%18.00 - 22.99 -3% +2% 71.00 - 71.99 +7% +13%23.00 - 25.99 -2% +2% 72.00 - 72.99 +7% +14%26.00 - 28.99 -1% +3% 73.00 - 73.99 +7% +14%29.00 - 30.99 +0% +3% 74.00 - 74.99 +7% +15%31.00 - 32.99 +1% +4% 75.00 - 75.99 +8% +15%33.00 - 34.99 +1% +4% 76.00 - 76.99 +8% +16%35.00 - 36.99 +2% +5% 77.00 - 77.99 +8% +16%37.00 - 38.99 +2% +5% 78.00 - 78.99 +8% +17%39.00 - 40.99 +3% +6% 79.00 - 79.99 +10% +17%80.00 - 100.00 +10% +18%D. Access: All utilities considered standard.1. Paved – Asphalt, tar and gravel or concrete surfaced streets.2. Dirt - Dirt streets maintained by the government.3. Gravel – Dirt streets under government maintenance that have beenimproved with the addition of loose gravel.4. Privately Dirt Streets (RT) - These streetsare privately maintained,usually by a group of property owners or thedeveloper.5. No Legal Access (NX) - Parcels having noaccess are useful mainly asadd on property for adjoining ng owners whichhaveaccess. Residentialuse is limited on these parcels, therefore,small tracts do not showthe dramatic increase in per acre price.6. Private Drive (PD) - Parcels have no statemaintained access but havean established access s drive or an easement less than 60 feet wide toproperty.7. Recorded Easements - Parcelsthathave no state maintained roadfrontage but have an easement 60 feet wide or greater should be givenfront footage in the amount of theeasement and the road type should bebased on the road from which the easement intersects. Parcels witheasements less than 60 feet inwidth should be coded as Private Drive(PD).If the property owner owns adjoining land that has frontage use the accesscode of that street with60feet of frontage.DRAFTAccess (continued) COMMERCIAL ACREAGE Land Model 07Code FactorRP -40 Rural paved is adjusted for lack of water and sewer.SP -40 Suburban Dral ur paved is adjusted for lack of water and sewer.UP -40 Urban paved is adjusted for lack of water and sewer.IS -30 Interstate – minus for lack of water and sewer and plus forlocation.RD -45 Rural dirt is adjusted for lack of water, sewer and paving.SD -45 Suburban dirt is adjusted for lack of water, sewer and pavingUD -45 Urban dirt is adjusted for lack of water, sewer and pavingRG -45 Rural gravel is adjusted for lack of water, sewer and paving.RT -50 Privately Dirt Streets are adjusted for lack of water, sewer,paving and maintenance.DWRural Dirt Road - government maintained with water; see followingchartGW Rural Gravel Road - government maintained with water; seefollowing chartPDPrivate Drive or easement (no public access); see following chartPSPaved with public water and sewer; see following chart.PWPaved with public water; see following chartNXNo legal access to property. The following factors are to beapplied to parcels having no access in order to reduce both thebase price and the size factor influence.- see chart.No Legal Access (NX) No Public Access (PD) Paved with water (PW)0.01 - 1.5 Acres = -65% 0.01 - 1.5 Acres = -50% 0.01 - 1.5 Acres = -35%1.51 - 3.0 Acres = -64% 1.51 - 3.0 Acres = -50% 1.51 - 3.0 Acres = -34%3.01 - 4.0 Acres = -64% 3.01 - 4.0 Acres = -50% 3.01 - 4.0 Acres = -33%4.01 - 5.0 Acres = -63% 4.01 - 5.0 Acres = -50% 4.01 - 5.0 Acres = -32%5.01 - 6.0 Acres = -63% 5.01 - 6.0 Acres = -50% 5.01 - 6.0 Acres = -31%A-1Page 79

October 17, 2011 (Regular Meeting)Page6.01 - 7.0 Acres = -62% 6.01 - 7.0 Acres = -50% 6.01 - 7.0 Acres = -30%7.01 - 8.0 Acres = -62% 7.01 - 8.0 Acres = -50% 7.01 - 8.0 Acres = -29%8.01 - 9.0 Acres = -61% 8.01 - 9.0 Acres = -50% 8.01 - 9.0 Acres = -28%9.01 - 10.0 Acres = -61% 9.01- 10.0 Acres = -50% 9.01 -10.0 Acres = -27%10.01 - 15.0 Acres = -60% 10.01- 15.0 Acres = -50% 10.01- 15.0 Acres = -26%15.01 - 30.0 Acres = -60% 15.01- 30.0 Acres = -52% 15.01- 30.0 Acres = -25%30.01 - 50.0 Acres = -60% 30.01- 50.0 Acres = -53% 30.01- 50.0 Acres = -25%50.01 - 70.0 Acres = -60% 50.01- 70.0 Acres = -54% 50.01- 70.0 Acres = -24%70.01 -100.0 Acres = -60% 70.01-100.0 Acres = -55% 70.01- 100.0 Acres = -23%100.01 -150.0 Acres = -60% 100.01- 50.0 Acres = -56% 100.01- 150.0 Acres = -22%150.01 - Up Acres = -60% 150.01- Up Acres = -57% 150.01 - Up Acres = -21%Dirt road with water (DW) Gravel road with water (GW) Paved with sewer (PS)0.01 - 1.5 Acres = -43% 0.01 - 1.5 Acres = -40% 0.01 - 1.5 Acres = -20%1.51 - 3.0 Acres = -43% 1.51 - 3.0 Acres = -39% 1.51 - 3.0 Acres = -18%3.01 - 4.0 Acres = -42% 3.01 - 4.0 Acres = -39% 3.01 - 4.0 Acres = -16%4.01 - 5.0 Acres = -42% 4.01 - 5.0 Acres = -38% 4.01 - 5.0 Acres = -14%5.01 - 6.0 Acres = -41% 5.01 - 6.0 Acres = -38% 5.01 - 6.0 Acres = -12%6.01 - 7.0 Acres = -40% 6.01 - 7.0 Acres = -37% 6.01 - 7.0 Acres = -10%7.01 - 8.0 Acres = -39% 7.01 - 8.0 Acres = -36% 7.01 - 8.0 Acres = -08%8.01 - 9.0 Acres = -38% 8.01 - 9.0 Acres = -35% 8.01 - 9.0 Acres = -06%9.01 - 10.0 Acres = -37% 9.01 - 10.0 Acres = -34% 9.01 - 10.0 Acres = -04%10.01 - 15.0 Acres = -36% 10.01 - 15.0 Acres = -33% 10.01 - 15.0 Acres = -02%15.01 - 30.0 Acres = -35% 15.01 - 30.0 Acres = -32% 15.01 - 30.0 Acres = +00%30.01 - 50.0 Acres = -35% 30.01 - 50.0 Acres = -32% 30.01 - 50.0 Acres = +00%50.01 - 70.0 Acres = -34% 50.01 - 70.0 Acres = -31% 50.01 - 70.0 Acres = +01%70.01 -100.0 Acres = -33% 70.01 - 100.0 Acres = -30% 70.01 - 100.0 Acres = +02%100.01 -150.0 Acres = -32% 100.01 - 150.0 Acres = -29% 100.01- 150.0 Acres = +03%150.01 -Up Acres = -31% 150.01 - Up Acres = -28% 150.01 - Up Acres = +04%*Note - This chart is in the computer and automatically applied when LandModel 06 is used.E. Topography: COMMERCIAL ACREAGE Land Model 07Land considered usable but suffering from topographyLandTrough topography may need furtheradjustment in order to achieve market value. Rough topography increases thedevelopment and building cost required to gain the optimum use from a parcelof land. The usable land on each parcel must belooked at as a whole andadjustments applied as indicated by comparable sales.Percolation Rejections When SewerIsNot AvailableSee Land Model 04 adjustments located in this Chapter.Wetlands DefinitionsGenerally, wetlands are landswheresaturation with water is the dominantfactor determining the nature ofsoil development and the types of plant andanimal communities living in thesoil and on its surface (Cowardin, December1979). Wetlands vary widely because of regional and local differences insoils, topography, phy, climate,hydrology, water chemistry, vegetation, and otherfactors, including ng human disturbance. Indeed, wetlands are found from thetundra to the tropics andon every continent except Antarctica.For regulatory purposes under the Clean Water Act, the term wetlands means"those areas that are inundated or saturated by surface or ground water at afrequency and duration sufficient to support, and that under normalcircumstances do support, a prevalence of vegetation typically adapted forlife in saturated soil conditions. Wetlands generally include swamps,marshes, bogs and similar areas." [Taken from the EPA Regulations listed at40 CFR 230.3(t).F. Shape:The utility of a specific parcel may be affected by its shape. The appraiserdetermines what is unusable and to what extent it affects the value of thesubject parcel.G. Right of Ways:DRAFTLand falling within a state road right-of-way or surface assessment is to becoded 9400. These right-of-ways add no value to the property and, therefore,receive a zero unit price.Surface easements governing power and petroleum right-of ways may havevarying affects on each parcel. The extent of their liability is basedmainly on their location within the parcel. Therefore, these easements areA-1Page 80

October 17, 2011 (Regular Meeting)Pagepriced according to the base price and conditioned back at the discretion ofthe appraiser.Typical Land Model 04, 06, 07 & 08 PricingCODE:ZONING:FRONTAGE:DEPTH:DE/FA:Land models will work with any use code.Land models will work with any zoning code.Enter the total number of feet of road frontage is requiredunless the road type is NX or PD.Depth is left blank. The system will use 208 feet of depth tocalculate the number of acres of frontage.The size factor is assigned by the computer from the sizechart in this chapter. Enter 1.00.L/M: Enter Land Model 04, 06 or 08.CO/FA:RF:AC:The condition factor will be calculated by adding the factorspresent in the following field. Enter 1.00.The road frontage field may be + or -. This field is enteredby the computer based on the road frontage chart in thischapter.The access factor is entered by the computer basedon the roadtype factors in this chapter.LC: The location factor may be + or -. This is assigned by theappraiser through market analysis.TO: The topo factor may be + or -. Thisis assigned by theappraiser through market analysis.OT:RT:UNIT PRICE:NO. UNITS:The other factor may be + or -. This factor is used for allfactors not previously described such as shape, right of ways,etc. This factor is assigned by the appraiser through marketanalysis.The road type is used to describe the paving and utilities ofthe road as described in this chapter.The base price used for acreage in the neighborhood is enteredin this field.Total acreageisentered in this field.TY: Unit type AC(Acres) is required when using Land Model 04NOTES:Free formnotes field.Typical Land Model 04, 06, 07 & 08 Pricing....................................#1 LAND...................................CODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF +AC +LC +TO +0T RT1. [0600] [IND ] [1000 ] [ ] [0.99 ][06 ] [0.95 ] [+00 +00 +10 -05 -10[ PS ]2. [ ] [ ] [ ] [ ] [ ][ ] [ ] [ [ ]3. [ ] [ ] [ ] [ ] [ ][ ] [ ] [ [ ]4. [ ] [ ] [ ] [ ] [ ][ ] [ ] [ [ ]5. [ ] [ ] [ ] [ ] [ ][ ] [ ] [ [ ]6. [ ] [ ] [ ] [ ] [ ][ ] [ ] [ [ ]....................................#2 LAND...................................UNITS NO.UNITS TY NOTES1. [ 70000.0 ] [ 50.00 ] [AC ] [ ]2. [ ] [ ] [ ] [ ]3. [ ] [ ] [ ] [ ]4. [ ] [ ] [ ] [ ]5. [ ] [ ] [ ] [ ]6. [ ] [ ] [ ] [ ]DRAFTA-1Page 81

October 17, 2011 (Regular Meeting)Page+10 Loc-05 Topo-10 R/W50.00 AC1000.00 FFRAFT0600 $ 70,000/AC LM 06 PSTypical Land Model 04, 06, 07 & 08 PricingCalculation of access factor when frontage is partially dirt.Enter roadtype as paved and enter access adjustment in the other adjustment field.Example 1 Example 21400' = 61% = 38% dirt2300' 1300'- 10% (distance) x 61% = - 10%(dirt acc.) x 38% =- 6.1% dirt = -06 Other Adj. - 3.8% dirt = -.04 Other Adj.AF500'RP0100 - $20,000/AC - LM 08900’800”RD9.18 AC500’Ex. 21400’28.93 ACDRAEx. 1T....................................#1 LAND...................................CODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF +AC +LC +TO +0T RT[ 0100 ] [RES ] [ 2300 ] [ ] [ 1.99 ] [ 08 ] [ 1.08 ] [+14 +00 +00 +00 -06 [RP ][ 0100 ] [RES ] [ 1300 ] [ ] [ 1.19 ] [ 08 ] [ 1.11 ] [+15 +00 +00 +00 -04 [RP ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ [ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ [ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ [ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ [ ]....................................#2 LAND...................................UNITS NO.UNITS TY NOTES1. [ 20000.00 ] [ 28.93 ] [AC ] [EXAMPLE 1 ]2. [ 20000.00 ] [ 9.18 ] [AC ] [EXAMPLE 2 ]3. [ ] [ ] [ ] [ ]4. [ ] [ ] [ ] [ ]5. [ ] [ ] [ ] [ ]6. [ ] [ ] [ ] [ ]A-1Page 82

October 17, 2011 (Regular Meeting)PageTypical Land Model 04, 06, 07 & 08 PricingOTHER EXAMPLES:Example 3-10 Topo38.36 AC(Rear)Example 2+10 Loc9.80 AC Example 4 -05 Topo-05 R/W33 ACExample 111 AC800’ 1200’RP 0120 - $20,000/AC - LM 4..............................................................................1 LANDCODE ZONING FRONT DEPTH DE/FA L/M CO/FA+RF +AC +LC +TO+0T RT[ 0120 ] [A1 ] [ 800 ] [ ] [ 1.15 ] [ 04 ] [ 1.02 ] [+02+00 +00 +00 -00 [RP ][ 0120 ] [A1 ] [ ] [ ] [ 1.04 ] [ 04 ] [ 0.69 ] [- 31 -30 +00-00 -00 [PD ][0120] [A1 ] [ ] [ ] [ 1.02 ] [ 04 ] [ 0.45][+00 -45 +00 -10 +00 [NX ][ 0120 ] [A1 ] [ 1200 ] [ ] [ 0.98 ] [ 04 ] [ 1.04 ] [+04 +00+10 -05 -05 [RP ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [[ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [[ ]....................................#2.......#2 LAND...................................UNITS NO.UNITS TYNOTES1. [ 20000.00 ] [ 11.000 ] [AC ] [EXAMPLE 1]2. [ 20000.00 ] [ 9.80 ] [AC] [EXAMPLE2 ]3. [ 20000.00 ] [ 38.30 30 ] [AC ] [EXAMPLE 3 ]4. [ 20000.00 ] [ 33.00 ] [AC] [EXAMPLE 4 ]5. [ ] [ ] [] []6. [ ] [ ] [] [ ]DRAFTRESIDENTIAL LAND USE CODESCODEDESCRIPTION0100 Single Family Residential0101 DRESingle Family Residential Creek0102 Single Family Residential Exceptional0103 Single Family Residential Gated Community0108 Single Family Residential Camps0111 Single Family Residential Common Area0112 Single Family Residential Canal0113 Single Family Residential River0114 Single Family Residential Inland Waterway0115 Single Family Residential 2nd Row0116 Single Family Residential 3rd Row0117 Single Family Residential Ocean0118 Single Family Residential Marsh0119 Single Family Residential Riparian Rights0120 Single Family Residential Rural Acreage0121 Single Family Residential Mountain View0122 Single Family Residential Water Frontage0123 Single Family Residential Golf Course Frontage0124 Single Family Residential Water Access0125 Single Family Residential Water Falls0126 Single Family Residential Shoals0127 Single Family Residential Sound0128 Single Family Residential Beach0129 Single Family Residential Bay0134 Single Family Residential Mini FarmA-1Page 83

October 17, 2011 (Regular Meeting)Page0135 Single Family Residential Reservoir0150 Patio Homes0151 Patio Homes Common Area0152 Patio Homes Canal0153 Patio Homes River Or Creek0154 Patio Homes Inland Waterway0155 Patio Homes 2nd Row0156 Patio Homes 3rd Row0157 Patio Homes Ocean0158 Patio Homes Marsh0159 Patio Homes Riparian Rights0160 Patio Homes Rural Acreage0161 Patio Homes Mountain View0162 Patio Homes Water Frontage0163 Patio Homes Golf Course Frontage0164 Patio Homes Water Access0165 Patio Homes Water Falls0166 Patio Homes Shoals0167 Patio Homes Sound0168 Patio Homes Beach0169 Patio Homes Bay0200 Mobile Home Subdivision0201 Mobile Homesite0210 Mobile Home Park0220 Recreational Vehicle Park0221 Mobile Home Mini FarmFLAND USE CODESCONDOMINIUMNIUMCODEDESCRIPTIONA0300 Condominium0303 Condominium Speedway0306 CondominiumHigh Rise0311 Condominium Common Area0312 Condominium Canal0313 Condominium River Or Creek0314 Condominium i Inland Waterway0315 Condominium 2nd Row0316 Condominium 3rd Row0317 Condominium Ocean0318 Condominium Marsh0319 Condominium Riparian Rights0320 Condominium Rural Acreage0321 Condominium Mountain View0322 Condominium Water Frontage0323 Condominium Golf Course Frontage0324 Condominium Water Access0325 Condominium Water Falls0326 Condominium Shoals0327 Condominium Sound0328 Condominium Beach0329 Condominium Bay0309 Town House SFR0371 Town House Common Area0372 Town House Canal0373 Town House River Or Creek0374 Town House Inland Waterway0375 Town House 2nd Row0376 Town House 3rd Row0377 Town House Ocean0378 Town House Marsh0379 Town House Riparian Rights0380 Town House Rural Acreage0381 Town House Mountain ViewA-1Page 84

October 17, 2011 (Regular Meeting)Page0382 Town House Water Frontage0383 Town House Golf Course Frontage0384 Town House Water Access0385 Town House Water Falls0386 Town House Shoals0387 Town House Sound0388 Town House Beach0389 Town House BayLAND USE CODESOFFICECODEDESCRIPTION0400 Office0418 Office > 4 Story0419 Medical Office0420 Medical Condominium0424 Office Condominium0431 Day Care Centers0481 Office Common AreaLAND USE CODESMULTI - FAMILYCODEDESCRIPTION0500 Multi Family0501 Multi Family Common Area0502 Multi Family Canal0503 Multi Family River Or Creek0504 Multi Family Inland Waterway0505 Multi Family2nd Row0506 Multi Family 3rd Row0507 Multi Family Ocean0508 MultiFamily Marsh0509 Multi Family Riparian Rights0510 Multi Family Rural Acreage0511 Multi Family View0513 Multi Family Golf Course Frontage0514 Multi Family Water Access0515 Multi Family Water Falls0516 Multi Family Shoals0517 Multi Family Sound0518 Multi Family Beach0519 Multi Family Bay0560 Multi Family Garden0561 Multi Family Town House0562 Multi Family Duplex/Triplex0563 Multi Family High RiseDRAFTFTLAND USE CODESINDUSTRIALCODEDESCRIPTION0600 Industrial0601 Fertilizer Plants0602 Seafood Processing0603 Fiber Optics Manufacturers0604 Motor Speedway – Super Track0605 Motor Speedway – Dirt Track0628 Mini - Warehouse0630 Laboratory/Research0640 Industrial Park0641 Light Manufacturing0642 Heavy Manufacturing0643 Lumber YardsA-1Page 85

October 17, 2011 (Regular Meeting)Page0644 Packing Plants0645 Cigarette Manufacturers0646 Breweries, Bottlers, Canneries, Wineries0647 Warehouse Condominium0648 Warehousing0649 Steel Frame Warehouse0651 Cold Storage/Freezer0652 Truck Terminal0653 Service Garage0654 Flex Warehouse0655 Stadium/Arena0656 Hog Farms0657 Motor Sports Garage0658 Poultry Farms/Turkey Farms0681 Industrial Common AreaCODELAND USE CODES COMMERCIALDESCRIPTION0700 Commercial0701 Commercial Water Frontage0702 Cell Phone Towers0703 Bill Board0709 Mobile Home Sales/Service Service0710 Convenience/Fast Food Store0711 Convenience Stores0712 Car Wash0713 Department t Store0714 Supermarketrket0715 Shopping Center (Mall)0716 Shopping Center (Strip)0717 Pharmacy0721 Restaurants0722 Fast Foods0723 Banks0725 Commercial Service (Laundries, Tv & Radio Repair,0726 Service Station0727 Auto Sales & Service0728 Parking0731 Commercial Condominium Common Area0732 Theaters0733 Lounges, Night Clubs, Bars0734 Bowling Alleys, Skating Rinks, Arenas0735 Commercial Condominium0736 Business Park0737 Hotels, Motels - > 3 Floors0738 Furniture Stores0739 Motels, Hotels - < 3 Floors0780 Marina Land0781 Commercial Common AreaDRAFTLAND USE CODESINSTITUTIONAL/SPECIAL PURPOSECODEDESCRIPTION7000 Institutional7100 Churches7200 Schools, Colleges, Private7300 Hospitals, Private7400 Homes For The Aged7500 Orphanages7600 Funeral (Mortuaries, Cemeteries, Crematorium,Mausoleums)7700 Clubs, Lodges, Union HallsA-1Page 86

October 17, 2011 (Regular Meeting)Page7710 Yacht Clubs7720 Retreats7721 Land Conservation - Private7730 Camps7800 Private Country Clubs7801 Par “3” Golf Courses7802 Miniature Golf Courses7803 Public Golf Courses – Regulation7804 Semi-Private Golf Courses7900 Airports8000 MarinasLAND USE CODES GOVERNMENT OWNEDCODEDESCRIPTION8100 Military8200 Rec Area8300 Schools (Public)8400 Colleges (Public)8500 Hospitals (Public)8600 Other County Property8601 Water Plants8602 Fire Departments8603 Recycling8604 Disposal8700 Other State8701 State Ports8702 Land Conservation (State Owned)8800 Other Federal8900 Other Municipalipal8901 Municipal Education8902 Municipal ipal Airport8903 Municipal Housing AuthorityLAND USE CODES MISCELLANEOUSCODESDESCRIPTION9000 Leasehold Interest9010 No Land Interest9100 Utility (Gas, Electric, Telephone, Telegraph,Railroad)9101 Utility/Private9200 Mining9300 Petroleum And Gas9400 RightOf Way9500 Submerged Land, Rivers And Lakes9501 Island9600 Wasteland, Gullies, Rock Outcrop9601 No Perk Lots9602 Well Site9699 Unsuitable For Septic Tank9611 Wetland9612 Flood Plain9700 Mineral Rights9710 Less Mineral Rights (Mineral Rights Taxed Elsewhere)9800 Owner Unknown9900 New Parcel9910 Deleted Parcel (Void)Common Open Space Procedures:If ownership:DRAFT1) Continues in the Builder/Developer name:a) Taxable at Market Value, however, adjust for:i. Access to utilities (water/sewer)ii. Shape (Buffer only 10% of value)iii. TOPO (usually flood plain)A-1Page 87

October 17, 2011 (Regular Meeting)Pageiv. Accessv. Right of Ways (power/gas & other utilities)b) Review Plat to determine total area of C.O.S. verses buildable arearemaining:(Price using 2 land lines – (1) @ 10% of value, (1) @ full marketvalue)c) If appraiser feels the land will be transferred into Home Ownersassociation: Taxable however adjust back to 10% good.d) All improvement will be priced at full market value.2) Transfers to Home Owner AssociationCensusNBHNumbersa) Ask Exempt/exclusion appraiser to review for current status.b) Once qualify for exclusion – (Land model 0 @ 0 dollars/acre)(Land use code 0111).c) All improvements will be placed at a Residual Value (RV)outbuildings and extra features at .01% of value.NBH Boundary /LocationCABARRUS COUNTY RESIDENTIAL LAND VALUE SCHEDULEBY NEIGHBORHOODEstimatedParcelCount perNBHBase SFRAcreagePriceLowBase SFRAcreagePriceHighBase SFRLotPriceLowBase SFRLotPriceHighBase SFRFrontFootPriceLowBase SFRFrontFootPriceHigh5000 Lake Lynn 4,850 $10,000 $35,000$20,000$65,000 $200 $900Lodge6000 Rimertown 3,500 $10,000 00 $16,000$10,500 $50,000 $100 $5007000 E Kannapolis 4,000 $12,000 $35,000 $10,000 $50,000 $100 $1,0008000 N Kannapolis 1,900 $15,000$40,000$10,000 $150,000 $150 $2,0009000 S Kannapolis 820 $15,000$40,000 $10,000 $50,000 $150 $1,00010000 NW Kannapolis 2,700 $18,000 $45,000 $10,000 $55,000 $150 $1,20011000 W Kannapolis 2,900$15,000$40,000 $18,000 $150,000 $300 $2,50012000 Mooresville Rd 3,350$15,000 $225,000 $10,000 $225,000 $200 $3,00013000 West Davidson6,900 $20,000 $45,000 $25,000 $500,000 $300 $7,000Hwy15000 South7,500$10,000 $50,000 $20,000 $250,000 $300 $3,200Harrisburg risburg16000 Midland5,100$10,000 $26,500 $12,000 $100,000 $125 $2,000210D17000 Mt Pleasant 4,400400$7,500 $25,000 $9,000 $45,000 $100 $90018000 Downtown210 $10,000 $40,000 $10,000 $150,000 $125 $2,500Concord19000 Barber ScotiaCollege Dwn2,100 $10,000 $35,000 $10,000 $75,000 $125 $1,50020000 Philip MorrisArea21000 Corban Ave/Logan Multi-Purpose CenterDRAFTAFTFTHiT2,100 $10,000 $35,000 $10,000 $75,000 $125 $1,5002,800 $7,000 $35,000 $70,000 $75,000 $125 $1,50022000 East Union St/Myers Park23000 Northeast ofDowntown24000 I-85/Overbrook25000 CabarrusCounty Club2,350 $7,000 $40,000 $70,000 $100,000 $125 $2,0001,600 $10,000 $50,000 $10,000 $100,000 $125 $2,0002,500 $15,000 $50,000 $20,000 $200,000 $200 $3,0004,600 $20,000 $55,000 $30,000 $300,000 $200 $4,00026000 Harrisburg/ 7,800 $12,000 $50,000 $15,000 $250,000 $150 $3,000CarolinaMills/SpeedwayTOTAL 73,980A-1Page 88

October 17, 2011 (Regular Meeting)PageCABARRUS COUNTY NON-RESIDENTIAL LAND VALUE SCHEDULEBY COUNTY WIDEAcreagePriceLowAcreagePriceHighSquareFootPriceLowSquareFootPriceHighFrontFootPriceLowFrontFootPriceHighLeasesLowLeasesHighCommercial/Office/Research$25,000.00 $500,000.00 $1.00 $30.00 $50.00 $7,000.00 $2.00 /sf $400.00/sfIndustrial $15,000.00 $300,000.00 $1.00 $20.00 $50.00 $5,000.00 $0.50 /sf $100.00/sfMulti-Family $10,000.00 $75,000.00 N/A N/A $50.00 $1,000.00 $50/UT $2,500/UT(A) - Income -- Market CAP Rates range from a Low of 5% to a High of 15%(B) - Lease Rates for Industrial Buildings Vary Depending on how much Office Area is Available.(C) - Lease Rates for Multi-Family Vary Depending on Location, Quality, & Number of Bedrooms(D) - Lease Rates for Condominiums are similar to Multi-Family Except for the Speedway Condos whichlease weekly during major eventsBASE SFR ACREAGE LAND: Rural Land of 20 to 25 acre tracts with 10% Road Frontage located on a PavedRoad with No Public Water or Public Sewer and all other Higher Density Zoning Or Different Land Useswill be adjusted for location, topography, or other factors to meetMarket Value as of January 1,2008.BASE SFR LOT VALUE: Single Family Residential lot with Well l & Septic Tankand If Public Utilities areavailable adjustments will be made for location, topography phy or other factors to arrive at Market Valueof January 1, 2008* These Base Prices and Non- Residential lots and acreagewill beadjusted for location, topography orother factors to meet Market Value as of January 1, 2008. In appraising the Rural Land, the timbervalue is not included in determining Market Value for each individual tract of land.The Present Use Schedule of Values is as follows:Chapter 4aLAND APPRAISALPROCEDURESPRESENT USEVALUEPREFACEAgricultural, horticultural, ural, and forestland is designated a special class ofproperty under the authorityof Section 2(2) of Article V of the NorthCarolina Constitution tution and mustbe appraised, assessed, and taxed as providedin G.S 105-277.2 7.2 through G.S. 105-277.7. The values and classifications usedin this section are derived fromthe 2012 Use-Value Manual for Agricultural,Horticultural, l, and Forestlanddeveloped by the North Carolina Use ValueAdvisory Board.DRAFTFTDEFINITIONS OF CLASSIFICATIONS§ 105-277.2. Agricultural, horticultural, and forestland – Definitions.(1) Agricultural land. – Land that is a part of a farm unit that isactively engaged in the commercial production or growing ofcrops, plants, or animals under a sound management program.Agricultural land includes woodland and wasteland that is a partof the farm unit, but the woodland and wasteland included in theunit must be appraised under the use-value schedules as woodlandor wasteland. A farm unit may consist of more than one tract ofagricultural land, but at least one of the tracts must meet therequirements in G.S. 105-277.3 (a) (1), and each tract must beunder a sound management program. If the agricultural landincludes less than 20 acres of woodland, then the woodlandportion is not required to be under a sound management program.Also, woodland is not required to be under a sound managementprogram if it is determined that the highest and best use of thewoodland is to diminish wind erosion of adjacent agriculturalland, protect water quality of adjacent agricultural land, orserve as buffers for adjacent livestock or poultry operations.(2)Forestland. – Land that is a part of a forest unit that isactively engaged in the commercial growing of trees under a soundmanagement program. Forestland includes wasteland that is a partof the forest unit, but the wasteland included in the unit mustA-1Page 89

October 17, 2011 (Regular Meeting)Pagebe appraised under the use-value schedules as wasteland. A forestunit may consist of more than one tract of forestland, but atleast one of the tracts must meet the requirements in G.S.105-277.3 (a) (3), and each tract must be under a soundmanagement program.(3)Horticultural land. – Land that is a part of a horticultural unitthat is actively engaged in the commercial production or growingof fruits or vegetables or nursery or floral products under asound management program. Horticultural land includes woodlandand wasteland that is a part of the horticultural unit, but thewoodland and wasteland included in the unit must be appraisedunder the use-value schedules as woodland or wasteland. Ahorticultural unit may consist of more than one tract ofhorticultural land, but at least one of the tracts must meet therequirements in G.S. 105-277.3(a)(2), and each tract must beunder a sound management program. If the horticultural landincludes less than 20 acres of woodland, then the woodlandportion is not required to be under a sound management program.Also, woodland is not required to be under a sound managementprogram if it is determined that the highest and best use of thewoodland is to diminish wind erosion of adjacent horticulturalland or protect water quality of adjacent horticultural land.Land used to grow horticultural and agricultural crops on arotating basis or where the horticultural ral crop is set out orplanted and harvested within one growing season,may be treatedas agricultural land as described in subdivision(1) of thissection when there is determined to be no significant differencein the cash rental rates for the land.Land Model 05 - Present Use ValuationPRESENT USE VALUE SCHEDULE – NC Use-Value AdvisoryBoardAGRICULTURE RENTS:MLRA BEST AVERAGEFAIR136 $56.20 $ 38.30$ 24.90AGRICULTURALSCHEDULEMLRA CLASS ICLASS II CLASS III136 $865$ 590 $ 385NOTE:acre.All Class 4 or Non-ProductiveLand will be appraised at $40.00 perRents were divided by a capitalization rate of 6.5% to produce theAgricultural Schedule.HORTICULTUREAll horticultural crops requiring more than one growing season betweenplanting or setting out and harvest, such as Christmas trees, ornamentalshrubs and nursery stock, apple and peach orchards, grapes, blueberries,strawberries, sod and other similar horticultural crops should be classifiedas horticulture regardless of where located in the state.All other horticultural crops such as tomatoes, squash, cucumbers, etc.,planted or set out and harvested on an annual basis should be classified asagriculture.HORTICULTURE RENTSDRAFTMLRA BEST AVERAGE FAIR136 $ 81.10 $ 52.80 $ 36.50HORTICULTURE SCHEDULEMLRA CLASS I CLASS II CLASS III136 $1,250 $810 $560NOTE: All Class 4 or Non-Productive Land will be appraised at $40.00 peracre.Rents were divided by a capitalization rate of 6.5% to produce theHorticulture Schedule.A-1Page 90

October 17, 2011 (Regular Meeting)PageFORESTRYFORESTRY NET PRESENT VALUESMLRA Class I Class II Class III Class IV Class V136 $43.78 $27.51 $21.65 $11.90 $10.53FORESTRY SCHEDULEMLRA Class I Class II Class III Class IV Class V136 $485 $305 $240 $130 $115All Class VI or Non-Productive Land will be appraised at $40.00 per acre.Net Present Values were divided by a capitalization rate of 9.00% to productthe Forestland Schedule.Land Model 05 - Present Use ValuationACREAGE AND PROPORTIONATE EXTENT OF THE SOILSMAP [ CLASS ]SYMBOL SOIL NAME ACRES % AG. FOR. HORT.AaB Altavista sandy loam, 2 to 6 percent slopes 1,140 0.5 I I IApB Applying sandy loam, 2 to 8 percent slopes 975 0.4 II II IAr Armenia loam 955 0.4 IV III IIIBaB Badin channery silt loam, 2 to 8 percent slopes 11,4954.9 III II IIBaD Badin channery silt loam, 8 to 15 percent slopes 6,860 3.0 III II IIBaF Badin channery silt loam, 15 to 45 percent slopes 2,5501.1 IV V IICcB2 Cecil sandy clay loam, 2 to 8 percent slopes, eroded 18,4637.9 III II IICcD2 Cecil sandy clay loam, 8 to 15 percent slopes, eroded d 7,7903.3 IV II IICeB Cecil-Urban land complex, 2 to 20 percent slopes 2.3 IV II IVCh Chewacia sandy loam, frequently flooded 8.3 III III IIICoB Coronaca clay loam, 2 to 8 percent slopes 0.8 I III IIICoD Coronaca clay loam, 8 to 15 percent slopes 0.3 I III IIICuB2 Cullen clay loam, 2 to 8 percent slopes, eroded ed 12,645 5.4 II II IICuD2 Cullen clay loam, 8 to 15 percent slopes, eroded 5,365 2.3 II II IIEnB Enon sandy loam, 2 to 8 percent slopes 23,045 9.9 II II IIEnD Enon sandy loam, 8 to 15 percent slopes 11,355 4.9 III II IIEoB Enon-Urban land complex, 2 to 10 percent slopes2,375 1.0 IV II IVGeB2 Georgeville silty clay loam, 2 to 8 percent slopes,2,330 1.0 II I IIeroded FT5,265FT19,460FT1,820FT700GoC Goldston very channery silt loam, 4 to 15 percent slopes 6,505 2.8 IV II IIIGoF Goldston very channery silt loam, 15 to 45 percent slopes 1,970 0.8 IV II IIIHeB Herndon silt loam, 2 to 8 percent slopes1,055 0.5 II II IHwB Hiwassee clay loam, 2 to 8 percent slopes3,105 1.3 II II IHwD Hiwassee clay loam, 8 to 15 percent slopes695 0.3 II II IIdA Iredell loam, 0 to AF23,1DtD2 percent slopes6,030 2.6 III II IIIIdB Iredell loam, 2 to 6 percent slopes3,085 1.3 III II IIIKkB Kirksey silt loam, 1 to 6 percent slopes8,625 3.7 II II IIMeB Mecklenburg loam, 2 to 8 percentslopes11,638 5.0 II II IMeD Mecklenburg loam, 8 to 15 percentslopes 4,655 2.0 III II IIMkB Mecklenburg-Urban land complex, 2 to 10 percent slopes 3,065 1.3 IV II IVMsA Misenheimer channery silt loam, 0 to 4 percent slopes 6,915 3.0 IV V IIIPaF Pacolet sandy loam, 15 to 35percent slopes 4,600 2.0 IV II IIPcE3 Pacolet-Udorthents thentscomplex, 12 to 25 percent slopes,255 0.1 IV II IVgulliedPoB Poindexter loam, 2 to 8 percent slopes 2,535 1.1 III II IIPoD Poindexter loam, 8 15 percent slopes 5,835 2.5 IV II IIPoF Poindexter loam, 15 D2Dtoto 45 percent slopes 7,165 3.1 IV II IIISfB Sedgefield sandy loam, 2 to 8 percent slopes 4,250 1.8 III II IITaB Tatum silt loam, 2 to 8 percent slopes 5,900 2.5 II II ITaD Tatum silt loam, 8 to 15 percent slopes 3,535 1.5 III II ITbB2 Tatum silty clay loam, 2 to 8 percent slopes, eroded 1,430 0.6 III II IITbD2 Tatum silty clay loam, 8 to 15 percent slopes, eroded 765 0.3 III II IIUd Udorthents, loamy 670 0.3 IV VI IVUr Urban land 720 0.3 IV VI IVVaB Vance sandy loam, 2 to 8 percent slopes 1,640 0.7 II II IIVaD Vance sandy loam, 8 to 15 percent slopes 760 0.3 III II IIWe Wehadkee loam, frequently flooded 1,050 0.5 IV III IIIWater 301 0.1TOTALS 233,312 100.0TOTALS 233,312 100.0Land Model 05 - Present Use ValuationPERCENT OF SOILS BY CLASSClass I Class II Class III Class IV Class V Class VIAgricultural 1.60% 33.00% 32.60% 32.70% 0.00% 0.00%Forestry 1.50% 84.50% 10.30% 0.00% 3.00% .60%Horticultural 12.00% 58.70% 23.90% 5.30% 0.00% 0.00%CABARRUS COUNTYFT8DRARAFTAFTFTA-1Page 91

October 17, 2011 (Regular Meeting)PagePRESENT USE VALUE SCHEDULECODE CLASS PRICE5000 Homesite See Schedule Below5001 Cell Tower Site Market Value5002 Bill Board Site Market Value5102 Disqualified Open Land Market Value5110 Agricultural Class I $865.005210 Agricultural Class II $590.005310 Agricultural Class III $385.005410 Agricultural Class IV $ 40.005711 Wasteland $ 40.005933 Disqualified Farm Use Market Value5934 Deeded Access R/W Market Value5935 Disqualified Conservation Easement Market Value6110 Forestry I $485.006210 Forestry II $305.006310 Forestry III $240.006410 Forestry IV $130.006510 Forestry V $115.006610 Forestry VI $40.006711 Horticultural I $1,250.006722 Horticultural II $810.006731 Horticultural III $560.006741 Horticultural IV $ 40.006800 Disqualified Forest LandMarket Value5402 Pond / Lake $590.00Class IV, V, & VI agricultural l and horticultural and class VI forestry landare considered wasteland at $40.00 per acre.Land Model 05 - Present Use ValuationHOMESITESA one acre home-site is to be broken out for each livable residentialstructure. Home-sites are tobe priced at the market value of one acre inthe neighborhood ood of the subjectproperty. To arrive at the home-site priceapply the market value base price used to price the subject property and thesystem will apply the appropriate adjustment (ADJ) from the following tablebased on the land model and access used on the market value land line.DRAFTLand Model 04Land Model08RT SZ ACC ADJ RT SZ ACC ADJPS 240% X 125% 300% PS 260% X 80% 208%PW 240% X 110% 264% PW 260% X 65% 169%RP 240% X 100% 240% RP 260% X 60% 156%SP 240% X 100% 240% SP 260% X 60% 156%UP 240% X 100% 240% UP 260% X 60% 156%RD 240% X 95% 228% RD 260% X 55% 143%SD 240% X 95% 228% SD 260% X 55% 143%UD 240% X 95% 228% UD 260% X 55% 143%DW 240% X 105% 252% DW 260% X 60% 156%RG 240% X 95% 228% RG 260% X 55% 143%SG 240% X 95% 228% SG 260% X 55% 143%UG 240% X 95% 228% UG 260% X 55% 143%GW 240% X 105% 252% GW 260% X 60% 156%RT 240% X 90% 216% RT 260% X 50% 130%PD 240% X 85% 204% PD 260% X 50% 130%Land Model 06Land Model07RT SZ ACC ADJ RT SZ ACC ADJPS 170% X 80% 136% PS 275% X 80% 220%PW 170% X 65% 111% PW 275% X 65% 179%RP 170% X 60% 102% RP 275% X 60% 165%A-1Page 92

October 17, 2011 (Regular Meeting)PageSP 170% X 60% 102% SP 275% X 60% 165%UP 170% X 60% 102% UP 275% X 60% 165%RD 170% X 55% 94% RD 275% X 55% 151%SD 170% X 55% 94% SD 275% X 55% 151%UD 170% X 55% 94% UD 275% X 55% 151%DW 170% X 60% 102% DW 275% X 60% 165%RG 170% X 55% 94% RG 275% X 55% 151%SG 170% X 55% 94% SG 275% X 55% 151%UG 170% X 55% 94% UG 275% X 55% 151%GW 170% X 60% 102% GW 275% X 60% 165%RT 170% X 50% 85% RT 275% X 50% 138%PD 170% X 50% 85% PD 275% X 50% 138%Example: A house and a singlewide mobile home are located on a parcel thathas a market value base price of $9,000 per acre and priced using land model4 with Rural Paved (RP) access. There would be two one acre home-sites eachpriced as follows: $9,000 x 260% = $23,400 per Homesite.All other disqualified land will be priced according to its highest and bestuse based on market value prices used in the neighborhood of the subjectproperty.Land Model 05 - Present Use ValuationCALCULATION EXAMPLE:The following simple example represents a parcel with100 acres of owneroccupied farmland which 75 acres are cleared and currentlybeing cultivated.Fifteen acres are cleared but not suitable for cultivationand are used aspasture. Six acres are woodland and four acres are swampland.Qualifying Use Value Acreage 100.00Market Value Per Acre 12,000Total Market Value ($12,000 x 100) $1,200,00075 acres suitable for cultivation tion (75 x 600) $45,00015 acres not suitable for cultivation (15x385) 5,7756 acres woodland (6 x 295) 1,7704 acres swampland (4 x 40) 160Total Present Use Value $ 52,705Total Market Value 1,200,000Total Present Use Value ( 52,705)*Total Deferred Value $1,147,295*No taxes are paid on thisamount unless part of or the entire tract becomesdisqualified. If a tract becomes disqualified for any reason the taxpayermust pay taxes and interest on the deferred value for the current year andthe three prior years plus interest.Chapter 5DRAFTDATA COLLECTION PROCEDURES IN THE FIELDPREFACEThe application of standardized method in the appraisal of a structurerequires work to be performed in three areas: fieldwork, calculation andvaluation. The purpose of this chapter is to supply basic definitions anddepict common situations that must be contended with in the field. It is nolonger required in North Carolina to physically inspect each property whenconducting a county wide revaluation project. Property is physicallyinspected when structures are first built and will be re-inspected whenchanges are made to the property such as; additions, deletion, remodeling, upfit, or changes in use. During the revaluation process certain properties orneighborhoods may require physical inspections to achieve the desiredresults. Cabarrus County uses modern technology and information, such as;orthophotography, oblique imagery, street level photographs, building permitsand taxpayer listing, to further insure that our data stays current andaccurate. Once the Notice of Assessed Value is sent to the property owner,the owner may request an onsite inspection.A-1Page 93

October 17, 2011 (Regular Meeting)PageDATA COLLECTION PROCEDURES IN THE FIELDINTRODUCTIONFieldwork should be approached with three basic components in mind:Collection or verification of measurements of any improvements includingcorrection of any such measurements and recording information correctly onthe field data collection instrument. The first two topics are discussed inthis chapter; the third in the next chapter.COLLECTION OR VERIFICATION OF CONSTRUCTION DATAThis involves two basic techniques. The majority of the data is confirmed bya visual inspection and can be done while walking up to the front door. Itis helpful to give the area you are covering a "windshield" preview whilelooking for a parking spot. This gives a good indication of the typicalexterior components such as roofs and exterior walls and helps develop a"feel" for the neighborhood.In order to work at maximum efficiency, plan your route ahead of time. Checkyour map and arrange cards in the order you will want to walk; ideallystopping and starting at the same point.DRAs you approach each house, check your exterior walls, roof structure, roofcover; look for indications of heating type - fireplace, compressors, oildrums, etc.COLLECTION OR VERIFICATION ICATIO OF CONSTRUCTION DATA, cont.Identify yourself and your purpose, remembering at all times to be polite andrespectful, your identification card should be displayed on your shirt abovethe waist and the identifying signs should be on each side of your car. Oneapproach is as follows:"Good morning. My name is John Doe and I am with the Cabarrus CountyAssessor’s office; verifying data for the County Tax Reassessment. I need toask you a few questions and walk around the outside of the house."Usually, most people are cooperative. Remember, your job is solely tocollect or verify data; not to come up with the assessment value. While youare introducing yourself, glance inside to check for interior wallconstruction, flooring, and indications of heating and cooling systems.Your three questions can be asked as follows:"What sort of floors do you have?" (Don't confuse rugs with carpet. Thelatter is physically secured to the floor; rugs are not.) "How do you heatand cool your house?" (If they don't know, and that happens, you can almostalways see physical indications from the outside such as a chimney, heat pumpor an oil drum. "How many bathrooms and bedrooms do you have?" Then, "Thankyou very much. Now all I need to do is take a quick look around the outside,okay?"A-1Page 94

October 17, 2011 (Regular Meeting)PageSometimes, you will have to take measurements to appraise improvements. Ifyou have to measure the whole house, just explain to the owner you arecollecting and verifying building measurements.There are a few aids to measuring that make it a little quicker and easier.A screwdriver or long nail serves as a good anchor for the tape end when youcannot get to the wall because of fences or shrubs. Despite logic, sometimesmeasurements will not produce a square or even sided house. Be sure to checkfor this before turning in the appraisal card.It is also essential that the measurements produce an even sided structure.A simple method of checking for closure is to add all the front measurements(bottom horizontal) and add all the back measurements (top horizontal) to seeif the two are equal. The same should be done for the sides of the house(left and right verticals). This is known as checking for closure. Anotherway to insure the proper length is to measure the length without any offsetsto get the overall length. The same can be done for the width.There are three basic steps to this process:1. Measure each side of the structure accurately.2. Make a diagram placing dimensions (rounded to the nearest foot)beside each line they represent.3. Label structural variations with appropriate abbreviations (FEP,FSP, FCP, etc.). Lettering and numbers are to be neatly made withmeasurements written so as to read from the bottom of the cardlooking up.TO CHECK FOR CLOSURE:The basic rule is the sums of the lengths of theopposite sides must be equalto each other as follows:The sum of the top horizontal lines, (the back of the house) should equal thesum of the bottom horizontal lines, (the front ofthe house). The sum of theleft vertical lines, (the left side of thehouse) should equal the sum of theright vertical lines, (the right side ofthe house), in the same manner.The following are examples depicting various types of improvements and howthey should be drawn, labeled and checkedfor closure.STANDARDIZED METHOD OF DRAWINGSTRUCTURESA uniform method of drawing and labeling structures must be adopted. Thefollowing method is to be employed in preparing documents for use by thesystem.DRAFTOrient your drawing so that the front of the structure is towards thebottom of the card.All labeling should be oriented in this samedirection.It is essential in drawing the structures to delineate the auxiliaryareas properly in order that they can easily be distinguished from thebase area.Familiarity with auxiliary area abbreviations is essential along withan understanding of the visual indications of these areas. Forexample: an enclosed porch which may have windows different from thebase, a lower foundation than the base, or different roof cover.If you are confronted with an exceptionally large property with manysides, a piece of graph paper used in drawing the sketch can beinvaluable in preventing errors.A-1Page 95

October 17, 2011 (Regular Meeting)PageSpecial attention needs to be given multi-story buildings. A notationto denote upper stories and/or basements should be as followsFurther refinements of this situation are necessary to contend with manyolder, odd shaped homes often with 2 or more stories. Careful attention mustbe paid to auxiliary areas and whether or not they extend to all floors.DTOP HORIZONTAL LINES7(left to right) 10 9WEST 39 1711 + 19 + 21 = 51 49 412BOTTOM HORIZONTAL LINES 49EAST26 + 14 + 11 = 51 11 + 19 + 21 = 5126 + 14 + 11 = 51LEFT VERTICAL LINES(top to bottom)SOUTH10 + 39 = 49RIGHT VERTICAL LINESNORTH7 + 9 + 17 + 4 + 12 = 49In the above example the auxiliary areas, such as the screened porch (FSP)will prevent actual measurement of some of the walls of the base. This isovercome by recording the actual measurements of the perimeter and derivingsome of the base wall measurements from them. In this example, the length ofthe rear wall of the base is determined by adding the length of the rear wallof the screen porch (19) to that of the accessible rear wall of the base(21).A-1Page 96

October 17, 2011 (Regular Meeting)Page40TBE SURE TO GET ALL SMALL MEASUREMENTS3T24 + 12 + 10 + 18 + 14 = 78 12 122 4010 + 12 + 6 + 6 + 10 + 12 + 12 + 10 = 781 52-3301052DRAFT1215 + 18 + 12 = 45 1020 32+2 3212 + 8 + 10 + 6 + 9 = 45 32A-1Page 97

October 17, 2011 (Regular Meeting)PageBe sure to label each side of the property, placing these dimensions to theinside which show ACTUAL length. Whereas those measurements used todetermine the position of auxiliary areas along the perimeter of the baseshould be placed on the outside of the sketch if they are not included withinan auxiliary area. This is illustrated as follows:DRAFTIt is critical to the proper coding of structures to supply adequatemeasurements of the perimeter and auxiliary areas in order to determine thecorrect location of the auxiliary areas with respect to the base.BUILDINGS OVER ONE STORYGARAGE APARTMENTDIAGRAM AS FOLLOWSA-1Page 98

October 17, 2011 (Regular Meeting)PageTWO STORY RESIDENCETWO STORY RESIDENCEDIAGRAMAS FOLLOWSDraw 1st level plan and denoteupper story dimensions as shown.DRAFT2 Story ContinuedA-1Page 99

October 17, 2011 (Regular Meeting)PageChapter 6INSTRUMENT COMPLETIONINTRODUCTIONThe proper use of this instrument is not difficult. icult.It does, however,require attention to conformity and standardization of recording results.The field data collection instrument may be thought of asan interview formmuch as you see such notable research firms as Gallup, Harrisand others usewhen they interview a person regarding some issue. The difference is that inour case - we are "interviewing" a structure ture instead of a person. Because abuilding cannot express any opinion of its own value we have developed a formwhich will allow us to identify those physical characteristics which, whenproperly evaluated, will predict the fair market value of that parcel.Consistency and uniformity are two concepts, which must be memorized andburned into your actions, as without these it isimpossible to evaluate aparcel. That is, be consistent inhow you marklike parcels for, even if youdo not identify an element exactly correctly, if you mark it consistently, itcan still give results which can be valid when adjusted for a consistenterror.It should be noted that the form is also designed to facilitate data entryoperations. Therefore, itis doubly essential that consistency anduniformity are maintained and datais correctly entered. We have divided theform into basic groupings of data, which can be most readily collected. Adiscussion of how to complete the form follows:TRAININGParamount in the effective and efficient use of the form is the degree oftraining given the Data Collectors regarding the proper methods and judgmentsto be made in completing the form. The proper training will include, as aminimum, the following procedures, which the project director is responsiblefor presenting to all Data Collectors:SELECTION OF SAMPLE PARCELSThe project director should select a cross section of parcels in the county,preferably ones which are recently sold, and select approximately 20 to 30which cover the spectrum of housing types in the county. He should prepare afield form for each parcel for testing purposes, noting how well each parcelfits the mathematical model and noting any adjustments to the datacollection, which would be required to find more accurate results.CLASSROOM INSTRUCTIONDRAFTThe Data Collectors and all office personnel should attend this class whichis designed to give each person a definition of the various elements on thecard and how the physical card should be completed. Utilizing thedefinitions of the various elements and a slide projector, if available,various features should be shown as they appear on the card using localbuildings as examples.After covering the various definitions a short test should be given to testA-1Page 100

October 17, 2011 (Regular Meeting)Pagethe grasp of the material. This will help indicate the degree of instructionnecessary for the instructor to achieve an acceptable level of performance.Using the instructions on the following pages, the project director shouldpresent, in order, the steps for completing the form. Upon completion, theproject director should review any questions from the students regarding anyphase covered so far.At this point, the instructor should assign each Data Collector a group ofabout five parcels from the previously selected sample parcels to fieldinterview. A half-day should be sufficient for this activity. Uponreturning, the project director should review each Data Collector's work withthe individual explaining any errors. A general class with the DataCollectors should suffice to correct any errors which were made in common.All the sample parcels should be assigned to each field man and a day or twoallowed for the collection of the data. Upon returning the forms, theproject director should review the work done and either makes the decision tocontinue training, to begin field work, or to dismiss any lister not capableof performing to acceptable levels.INSTRUCTIONS FOR COMPLETING THE FIELD DATA COLLECTION INSTRUMENTAPPRAISED DATEAppraised Date[ ]The appraisal date is a required field. If it is filled in to indicate theday the property was actually appraised.VISITED DATEVisited Date[ ]The visited date is recorded only if the property was actually physicallyvisited.REVIEW DATEReview Date[ ]The review date is recorded when theproperty has been reviewed by asupervisor or when a oblique imagery review has been performed.APPRAISED BYVISITED BYREVIEWED BYAP #[ ]This is the code for the appraiser that performed the described function.This is a required two digit numeric field.NEW NOTICENN[ ]The New Notice code works with the NAL file and is used by the appraiser toexplain a change in the assessed value of a particular parcel of property.This may be blank or numeric 01-99. New notice codes may be found at the endof this chapter.SOURCE CODE (Source of Information)SOURCE[ ]DRAFTThis is a one digit numeric field. County specifications may dictate this tobe a required field. This code is used to show what assistance was used todetermine the value of the property. The codes are as follows:1 Owner 4 Inspection 7 ManagerA-1Page 101

October 17, 2011 (Regular Meeting)Page2 Tenant 5 Estimated 8 Secretary3 Agent 6 Contractor 9 Refused InformationIMPROVEMENT CODESUSE MODEL[ ] [ ]This is one of the most important fields on the entire card as it bothidentifies the use of the improvement on the land as well as the appropriatemathematical model to be used in the valuation of the structure. It is aREQUIRED ENTRY and must match a set of validated entries for acceptance.Valid improvement use codes and a list of the valid mathematical model codescan be found at the end of this chapter. The number is a four digit entrycomposed of the following two fields - use and model.BUILDING NAME[ ]This is a free form field to be used for the BUILDING NAME or Identification.This is an optional field.Card Notes:Four lines of notes are available. Only particularly relevantdata relatingto the parcel is to be entered here.Entry is freeform each line maycontain a maximum of 25 alpha numeric characters.Building Notes:Four lines of notes are available.Onlyparticularly relevant data relatedto a particular building is to be entered here. Entry is freeform eachline may contain a maximum of25 alphanumeric characters.PROPERTY ADDRESSfix:DDRAFTHouse #: 003861 Unit #:Direction: Street Name: HOUNSLOWType: LN Suffix:UnDfix:Municipality:The property address is a 40 character alpha-numeric field that is treated asnotes, i.e. it is not edited into the system. It is not mandatory that it becompleted unless the specification sheet for the county so indicates. Atypical use for this is to help in locating the parcel on subsequent fieldtrips so the address should have meaning in this regard. "SR" should be usedfor rural state roads and "NC" for main North Carolina highways. Theexamples below indicate the correct coding for direction. Example oneindicates the correct way for coding only one direction, i.e. north, south,east or west. Example two indicates the correct way for coding a combinationdirection, i.e. northeast, southwest, etc.House #: Unit #: Direction: Street Name:Type: Suffix: Municipality:The street type (TY) is edited for consistency. The appropriate codes can befound at the end of this chapter.SALES DATAOFF. RECORDDEED BOOK DEED PAGE DEED DATESALES DATADEED TYPE Qualified Improved SALES PRICEA-1Page 102

October 17, 2011 (Regular Meeting)Page01489 0166 1995 WD Q V 7000Market sales represent the key to this appraisal system in that all theanalysis and adjustments made in the system interact in some way with themarket behavior of certain parcels. Each sale should have been thoroughlyscreened and the status of the parcel (i.e. vacant or improved) at the timeof sale noted.This section allows all relevant sales data to be assembled.There are NO OPTIONAL FIELDS, all fields must be marked.DEED BOOK – D-BK [DEED PAGE – D-PG [] The Deed Book may be alpha or numeric.] Official records page may be alpha or numeric.DEED DATE - Must be a valid month, day and year for date of sale and daterecorded.DEED TYPE – IN [ ] (Not required). If there is no type financing, enter theinstrument types found in Chapter 2.QUALIFIEDQ = Qualified (arm’s length transaction)A - X= Unqualified sale (not a valid market sale) usethe disqualificationcodes found in Chapter 2.IMPROVEDV =I =Vacant. The sale was for an unimproved parcel at time of sale.Improved. The sale was for an improved parcel attime of sale.SALES PRICE - Record the sales price to the nearest dollar including allcommissions, etc. in this space. Do not use punctuation.*The system ranks sales internally with the most recent qualified saleappearing first with the remainder er ranked in chronological order followed bydisqualified sales ranked in chronologicalorder starting with the mostrecent. Therefore, new sales s data is entered and subsequently ranked in theproper order by the System.LAND LINE DATAHIGHESTOTHER ADJUSTMENTSANDNOTESRNOTESTOTALADJUSTEDBEST USE LOCAL FRON DEPTH LNDCOND RF AC LC ROAD LAND UNIT LAND UNT TOTAL UNIT LAND LANDUSE CODE ZONING TAGE DEPTH/ SIZEMOD FACT TO OTTYPE PRICE UNITS TYP ADJST PRICE VALUE NOTESSFR 0100 RV 1000 150 1.0000 0 1.2500PS 20000.00000 1.000 LT 1.250 25000.000 25000SZERANDCompletion of the land codingis not difficult. It does, however, presentmore possibilities for combinations than do other sections of the form due tothe OTHER ADJUSTMENTS which may be free form coded for each land use.USE CODEA four digit numeric use code is always required.Codes.See chapter 11 for UseLOCAL ZONINGA six digit position field must be a valid entry for your county and is arequired field. See the specification sheet for your county for the propercoding of this item.FRONTAGE AND DEPTHFrontage is defined as the number of feet of the land located on a street orroad. Frontage and depth are used to calculate value when used with landmodels 01, 02 and 03. Frontage plays into the calculation of value when usingLand Model 04, 06 and 08. When pricing using Land Model 00 both Frontage andDepth are normally entered as information. If lot dimensions are not known,then these fields may be left blank when using Land Model 00.DE/FA (Depth or Size Factor)The factor for depth or size is calculated from computerized depth or sizetables. If no depth or size factor is used the system defaults to 1.00 forthis factor.LAND MODELDRAFTDRFACTRADRCONDA-1Page 103

October 17, 2011 (Regular Meeting)PageThe land model table must be 0-8. Depth must be 10' or greater and land typeto be "FF" if you use depth table 1-3. Land Models 4-8 work only when theland unit type is “AC”. The field must not be left blank, if depth table isnot used, zero fill.CONDITION FACTORThis factor must be entered and is a decimal fraction of the form 1.25 with adecimal between the first and second digit. The condition factor times thedepth/size factor times the unit price will give the total adjusted unitprice. This calculation is done internally by the system and is not shown onthe collection instrument. It is then applied to the number of units todetermine land value which is shown on the final appraisal card.OTHER ADJUSTMENTS AND NOTESThis area is handled in one of two ways depending on the land model and thecoding present. Refer to the specification sheet for your county to properlyenter adjustments. When Land Model 4, 6, or 8 is used a plus or minuspercent is written in for RF (road frontage), AC (access), LC (location), TO(topography), SH (shape) and RT (type road). Additional notes may be addedin the Additional Notes Field.LAND UNIT PRICERequired unless the county specification sheet indicates otherwise. However,when using land model codes 5, this field may be left blank. When assigninga value the normal convention of dollars and cents positioning is used. Thisis the UNADJUSTED UNIT PRICE against which all conditions, etc., are applied.When using land use code 9010, this field must be zero filled.NUMBER OF UNITSThis entry is always required and is the basis upon which value is extendedsuch as the total number of acres, square footage, front feet, lots or units.The field has three positions to the right of the decimal point forfractional units.UNIT TYPEThe appropriate unit type must always be entered with unit price ascalculation of the unit price is based upon unit type. The appropriate codesfor unit type are: AC (acres), LT (lot), FF (frontfeet), SF (square feet) orUT (unit).LAND NOTESUsed for additional information pertaining to the Land Line.OTHER BUILDINGS/EXTRA FEATURES (OB/XF)CODE GRADE DESCRIPTION LENGTHUNITWIDTH UNITS PRICE ORIG % COND%DEPAYB EYB OVR02 C GARAGE 28 40 1,120 25.00 100 1999 199909 B ASP PAVING 0 0 1,500 2.00 100 2000 2000Over ValueInclusive of the special improvements and extra features due to thenature of the materials Dmanyused or their construction would be most difficult ina static valuation model. These are handled in a separate calculation whichcalculates the value based on the number of units, the percent condition anda unit price taken from the cost tables in chapter 11. The use of thisportion of the form to record significant items increases the utility of themodels to cover more variation than would otherwise be possible.One word of caution in the use of this item, DO NOT PICK UP TRIVIA. If anitem costs $150 new and is three years old and is on a $140,000 home, whennew it would represent only .0037 percent of the value of the parcel;therefore, it is a waste of time to record such items. It is better to spendyour time accurately determining the data elements called for in the system.Conversely, such items as boat houses, docks, pools, garages and other itemsof major value must be recorded to properly value the parcel. Be sure youhave a clear idea of what is to be recorded in your county and what is notbefore beginning with this item.Examples of items commonly handled in this manner include:OTHER BUILDINGS:GTHDRDR DRDRTHRUNCarports Sheds Horse StablesGarages Utility Buildings Poultry HousesBarns Farm Buildings Hot HousesA-1Page 104

October 17, 2011 (Regular Meeting)PageEXTRA FEATURES:Bank Features Paving Sprinkle SystemsBoat Ramps and Docks Pools TanksElevators and Escalators Railroad Spurs Tennis CourtsFences Refrigeration Coolers Weigh ScalesPatios Silos Yard LightsALL FIELDS MUST BE ENTEREDCODE: You may place an appropriate code in this field and thecomputer will automatically fill in the description, sizeadjustment table and depreciation. See chapter 11 of thismanual for OBXF codes.GRADE You may place an appropriate grade in this field and thecomputer will automatically fill in the unit price. Seechapter 11 of this manual for OBXF pricing grades.DESCRIPTION: Use an alpha-numeric entry, maximum of 10 characters, todescribe the extra features. If your county is set up to usethe table feature, it will be necessary for you to use specialcodes in this field. (See County Specification sheet, chapter11, for this option.) DO NOT FILL OUT IF "CODE" IS ENTERED.LENGTH:WIDTH:OB/XF UNITS:If available, this data should be filled in.If available, this data should be filled in.The total units by which the extra feature isvalued must beentered here. If the length andwidth dimensions are enteredthis field must be left blankifyou wish the system tocalculate the number of units. If length and width areentered in addition to the totalnumber of units, the systemwill not calculate the total numberof units but will use thetotal number of units that have beenentered. This field mayONLY be left blank when length and width are entered.OB/XFUNIT PRICE: The per unit price bywhichthe Other Building or ExtraFeature is valued will beentered here from the tables in theAppendix by the computer when the CODE is given, otherwise youmust fill l out completely.% COND: Percent Condition.Enter the percent condition of the extrafeature when it waspicked up on the form. When the total ofthe annual depreciation is multiplied by the original percentcondition it yields the net percent good which is multipliedtimes the replacement cost to give the depreciated replacementcost.DRAFTYR.BLT: Year Built, Actual, Effective. For Actual year built, enterthe year the item was initially recorded. Effective yearbuilt indicates the year from which depreciation will bebased.%DEP OVRDEP.RATE:OVR VALUETR1A depreciation rate entered here will override the standardrate used for the OBXF Code.An ANNUAL depreciation rate for each extra feature and specialbuilding will be entered based on the CODE. If there is nocode you must enter depreciation rate per year and it cannotexceed 99.00% per year and should be zero filled if no otherentry is called for.Override Value, instead of using the pricing schedules you mayplace a value on the OB/XF by entering the desired price inthe OB/XF OVR VALUE field.Use this field to define how this value will be counted on theTR1 Report.STRUCTURAL ELEMENTSThis section covers the structural characteristics which you are to record.Because the data applicable to commercial and industrial buildings is notA-1Page 105

October 17, 2011 (Regular Meeting)Pagenecessary for the single family residence, it is contained on another part ofthe card. For all buildings other than those covered by "Extra Features andOther Buildings", the indicated portion of the form must be filled out.Other data which is not in the valuation model is input only when called forin the valuation model used. The exact items which must be input arereferenced in the appendix of this manual.DFOUNDATIONFoundation codes 1-3 are generally for residential type construction, while 4& 5 describe commercial construction. Generally wall height and type roofdetermine the thickness of the foundation.SUB FLOOR SYSTEMResidential construction generally has codes 1-5 while commercialconstruction is generally coded 2, 3, 6 & 7. Code 7 is for high risebuildings with basements and sub basements or other buildings with specialslab requirements.EXTERIOR WALLSA-1Page 106

October 17, 2011 (Regular Meeting)PageExterior walls certainly represent the greatest portionof a structurevisible from the exterior. Much of the quality and constructiontechnique isreflected in the exterior wall type. ONE or TWO exterior wall types may bemarked and entered in the appropriate spaces.Whenever possible mark onlyone exterior wall; however, when the structure does haverelatively largeareas of two distinct types of exterior walls, ls, then markas appropriate. Ifthe wall type is a one digit number it should be entered as 01, 02, etc.When only one exterior wall type is marked it must beassigned to columns 33-34 and columns 35 - 36 must be zero filled.Codes 01 - 22 are generallyresidential while all codes are used for commercial.ROOF STRUCTURE AND ROOF COVEROne roof structure must be picked which best corresponds to the observed roofstructure. Residential codes are 1 to 6 and 8 while commercial are 7 to 13.One roof cover must be picked which is the predominant roof cover. The covershould be evident and its condition should be of no concern. If it is verybadly damaged by fire or wind, additional depreciation should be applied.Single digit entries should be marked as 01, 02, etc.INTERIOR WALL CONSTRUCTIONDRAFTOne or two items may be marked. If the interior of the structure has a largeproportion of two distinct wall types (this commonly would occur when youhave a paneled wall and drywall), both would be marked. If only one field ismarked it must be shown in column 41 and column 42 must be zero filled.INTERIOR FLOORINGA-1Page 107

October 17, 2011 (Regular Meeting)PageObserve the predominant floor type of the structure. One or two items may be marked.If the interior flooring of the structure has a large proportion of two flooring types(e.g. vinyl and hardwood), then both would be marked. Otherwise, the second field,column 45-46 must be zero filled. When carpet is over hardwood check code 05 in subfloors14 (carpet) in floor covering. If carpet is over plywood check code 04 in subfloorand 14 in floor cover.HEATING FUEL, HEATING TYPE AND AIR CONDITIONING TYPEThese three elements are to be marked to indicate the method and fuels usedto heat or cool a structure. Only one element may be marked under eachcategory but one must be marked. Observation and a few simple questions willenable you to be very accurate in obtaining this data.BEDROOMS AND BATHS – RESIDENTIALDRAFTThis field requires an entry which is based on the valuation model used. Fora single family residential, the total number of bedrooms, baths, and halfbaths should be entered per floor.COMMERCIAL PLUMBINGEnter the total number of restrooms per building. Enter the total number offixtures per building.A-1Page 108

October 17, 2011 (Regular Meeting)PageSTYLE OF DWELLINGEnter the appropriate code for the number of stories for single familyproperties.FIREPLACESEnter the appropriate code for the number of fireplaces forsingle familyproperties. Massive generally refers to those fireplaces with componentssuch as extra large hearths, extra large fireplaces, decorative stone,ornamentation, and trim, etc. Fireplaces in apartments orcommercials areplaced in extra features.SHAPE/DESIGN/MARKET FACTORWhen used as a market factor itmodifies cost to reflect local marketconditions.When it is used asa design factor, it considers the overallquality or uniqueness of the design.QUALITY ADJUSTMENTDRAFTThis entry must be made and must be one of the allowable codes. It should bemarked in accordance with the specific details given for your countyspecification sheet.DEPRECIATIONThis entry is one of the most important to the skilled data gatherer in thatthere are four items on which much of the ability of the system to depreciateand analyze properties exists.Actual Year Built:MUST be entered and must reflect the original year ofA-1Page 109

October 17, 2011 (Regular Meeting)Pageconstruction.Effective Year Built: MUST be entered and should reflect any modernizationor refurbishing done to extend the useful life of the original structurebeyond its normal life span, or for those homes located in a neighborhood orarea where the market indicates less depreciation than the typical areawithin the county.Economic Obsolescence: If it exists it should be entered as a percentageamount to be added to normal physical depreciation. The percentage cannotexceed 50%.Functional Obsolescence: If it exists it should be entered as a percentageamount to be added to normal physical depreciation. The percentage cannotexceed 50%.UNUSUAL DEPRECIATION (Special Condition Codes, Percent Condition)These entries allow the user to indicate special conditions such as fire orweather damage or where the dwelling has not been normally maintained asdepreciation amounts.There are three Special Condition Codes which may be entered if applicable.Otherwise, they should be left BLANK.UC = Under Construction* TE = Temporary ry EconomicPD = Physically Damaged* RV = Residual ValueAP = Abnormal Physical Depreciation*UC, RV, TE and PD will over ride Normal DepreciationPERCENT CONDITION must be used if one of the abovecodes (UC, PD, AP, TE, RV)is used. PERCENT CONDITION is that percent good after you apply UC, RV, TE orPD. PERCENT CONDITION is added to normal depreciation if you use code AP.NOTE: To use the Percent Condition one of theSpecial Condition Codes MUSTBE USED. Also, care must be taken in the useof these codes as they willoverride the depreciation developed from the normal depreciation, economicobsolescence and functional obsolescence.AP should be entered as apercentage amount to be added to normal depreciation. When using UnderConstruction (UC), Physical Damage (PD), Residual Value (RV), or TemporaryEconomic (TE), remember, thatif you assign 60% for either of these codes andthe dwelling is 70 years old and should really be 30% good, it will change itto 60% good because these codesoverride any normal physical, functional oreconomic depreciation. Use the CONSTRUCTION COMPLETION CHART located at theend of this chapter to recalculate percent condition:CONDO AND COMMERCIALCIALData carried on this portion of the form needs to be entered on all improvedproperties other than single family residences and mobile homes.COMMERCIAL HEAT AND AIR CONDITIONINGDRAFTThis field must be entered with a 1, 2 or 3.FLOOR NUMBERWhen used with the 03 model condominium, this is the floor number on whichthe unit is located. When used with all other models, this is the number offloors in the building. Enter 01 - 99.LOCATION (Condominiums)Enter one of the following codes: OO - Not ApplicableCN - Corner No ViewCV - Corner With ViewA-1Page 110

October 17, 2011 (Regular Meeting)PageNN - No Corner, No ViewNV - No Corner With ViewNUMBER OF UNITSThis is the total number of units in the building. Enter 001 - 099.LAND TYPEEnter one of the following codes: Urban Suburban RuralNo View 01 11 21Canal Front 02 12 22River or Stream View 03 13 23Lake Front 04 14 24Bay Front 05 15 25Gulf Front 06 16 26Ocean Front 07 17 27Mountain View 08 18 28Golf View 09 19 29Pool View 10 20 30OWNERSHIP % (Co-ops & Condominiums)What percent of ownership. Example 2 l/2% would be entered as 0250.STRUCTURAL FRAMEFor most non-single family models this item MUST be completed. The nature ofthis item may be determined from ananalysis of the characteristics of thebuilding. See e the appendix for specifics regarding the definition of thiselement.CEILING AND INSULATION QUALITYDRAFTMark one of the entries which best describes the ceiling insulation quality.First find the applicable category of ceiling (Suspended Ceiling, NotSuspended, or No Ceiling) and then mark the appropriate type of insulationwithin that category. If there is no ceiling and no insulation the fieldshould be zero filled.AVERAGE NUMBER OF ROOMS PER FLOOR (Used in Model #4 only)A-1Page 111

October 17, 2011 (Regular Meeting)PageEnter 001 - 999. When the property has numerous floors, it is too timeconsuming to determine the total number of rooms for the entire structure.Therefore, investigate one or two stories to develop the approximate average.It would be advisable to check floors above the base floor as it usuallycontains a greater percentage of open area than the remainder of the floors.This field cannot be zero filled.ESTIMATED PERCENT COMMON WALLIf the structure shares a party wall, enter to the nearest 5%, the totalpercentage of party wall shared by the improvement.NONSTANDARD WALL HEIGHTThe height of the first floor wall should be entered to the closest foot.The program will determine if it is non-standard and mark appropriateadjustments. If the field is zero filled, the standard height for theparticular model will be assumed.The following are considered to be the standard wallheights applicable tothe system models:Model 03Model 04Model 05Model 06Model 07Permit DataCodes:Select Code ..8 feet12 feet8 feet14 feet12 feetBuilding PermitsCODE DATE NOTE PERMIT NUMBER AMOUNT DELC-CommercialN-New ConstructionR-RemodelO-OtherBUILDING SKETCH CODINGGetting StartedGuide Updated: 3/25/08RANOTEARAEDRAFTScreen LayoutThe most commonly used features are available on the screen without the needto select these features from drop-down menus.Grid: The grid area (or sketch pad), located in the center of thescreen, is where the footprint of the building is drawn. Each square inthe grid represents one square foot.Ribbon Menu: Commonly used tools are located in the ribbon menu at thetop of the screen.Shortcut Pad: Icons for shortcut features are located in the pad on theleft of the screen.Subarea: Areas and their square foot totals are displayed in the windowpane on the right side of the screeno Detail Areas: Displays each subarea and the associated squarefoot total.o Summary: Combines the like subareas and displays the square foottotal of the areas of the same type.Status Bar: Located at the bottom of the screen, displays the up/down,left/right distance(s) needed to close the currently open area as wellas the total square footage of the closed areas.A-1Page 112

October 17, 2011 (Regular Meeting)PageDrawing an AreaAreas can be drawn with the mouse or the keyboard. The keyboardmethod is thedefault, and recommended, drawing mode. To switch to “mouse mode”, click the“Mouse” icon located on the shortcut pad.To begin drawing, click anywhere in the grid to define the start point. The“Select Area” dialogue box will be displayed where the following attributesare selected:Subarea Type: Select the type of the subareabeingdrawn.Levels: Enter the floor range when the area represents more than onefloor.Area: (Area Coding) Enter the square footage when adding an area thatwill not be sketched.Click the “OK” button to open the subareatobegin drawing. The area will nowbe displayed in the “Subareas” pane.TIP: Once an area a is closed,the attributes can easily be changed by doubleclicking on the subarea labelwhich will display the “Select Area” dialoguebox.DRAFTDrawing a LineTo draw a line, type in alength and press the appropriate arrow key. Thiswill draw an active line in the length and direction entered. If the lengthand/or direction is not correct, press the ESC key and re-draw the line. Oncethe end point is drawn as desired, press Enter to anchor the line. Thecurrent drawing point is represented by a red circle. The drawing point ofthe currently open area can be swapped to the opposite end point by pressing“W” or clicking on the “Swap Start Point” icon located on the shortcut pad.TIP: Alternately, press or hold down an arrow key to draw a line. The pointermoves in one-foot increments. CTRL + the arrow key will move the pointer in.1 foot increments.Drawing AnglesAn angled wall can be drawn using one of the methods below:Rise/Run: Type in the length and direction for both the rise and runwithout pressing Enter between length and direction entries. Forexample, to draw an angled line with a rise and run of 2 feet each,type in “2” and the rise direction arrow, then type in “2” and the rundirection arrow. The end point of the line can then be anchored bypressing the Enter key.Length/Direction/Angle: Without pressing Enter between these steps,type in the length of the line, then type in the direction of the angle(“L” for left, “R” for right), then type in the degree of the anglesuch as 40 for a 40 degree angle. Press Enter to draw the line. The endpoint of the line can then be anchored by pressing the Enter key.A-1Page 113

October 17, 2011 (Regular Meeting)PageCurvesOnce a line is drawn, but not anchored, it can be changed to a curve bypressing “V” or by clicking the “Curve” icon in the ribbon menu. This acts asa toggle that puts the tool into curve mode. Pressing “V” or the “Curve” iconagain takes the tool out of curve mode. The curve is adjusted by rolling themouse wheel or pressing the up and down arrow keys. The length of the curvedline and the angle of the arc segment is displayed as the curve is adjusted.Press the Enter key to anchor the line. This will take the tool out of curvemode.Auto AdvanceA line can be drawn using the Auto Advance feature by holding the CTRL keyand pressing the appropriate arrow key. This advances the end point of theline to the next intersecting point based on the end points of existinglines. Once the desired end point is reached, press Enter to anchor the line.Trace FeatureThe trace feature is used to draw common lines for the current open area bytracing over existing lines of an adjoining area. Once the currently openarea intersects a line of an adjoining area, press “T” or click the Traceicon located in the Shortcut pad to draw and anchor the line.Suspending an AreaA new area can be started before closing the currently open area bysuspending the current area. Two methods can be used to suspend the currentlyopen area.Starting a new area from the current drawing point: To suspend an area,press “S” or click the “New Area” icon located on the ribbon menu. Oncethe new area is closed, control returns to the suspended area tocontinue drawing. For example, when drawing a base area and a differentarea is encountered, the base area a can be suspended and the differentarea can be drawn and closed before continuing the base area.Suspend drawing the current area: To suspend drawing the current area,press “S” or click the “Suspend Area” (Hourglass) icon located in theshortcut pad. The current drawing point will turn blue and a new areacan be started, or other actions can be performed while the suspendedarea is open. Once a different area is closed, control returns to themost recentlysuspended area.Correcting an anchored lineUse the Delete key to remove line(s)until the incorrectly drawn line isreached. Once removed, the incorrectline can then be drawn correctly. Usethe Insert key to re-draw the lines removed with the Delete key earlier.DRAFTCompleting an AreaThe area will l be closed when the end point of the final line reaches thestarting point of the first line. Once the area is closed, a label showingthe subarea type and square footage is placed inside the area. Also, the“Subareas” pane will be updated with the square footage of the area.Auto CloseOnce two or more lines are drawn, the auto close features are enabled and thecurrently open area can be closed automatically using one of the methodsbelow:Automatic Closing an area drawing 1 line: Press “A” or click on the“Auto Close 1 Line” icon located in the shortcut pad. This feature isused to draw one final line of an area even when the end point of thelast line and the start point of the first line are not aligned. Thiswill result in an angled line.Automatic Closing an area drawing 2 lines: Hold down the CTRL key andpress “A” or click on the “Auto Close 2 Lines” icon located on theshortcut pad. One or two lines will be drawn to complete the area. Thelines are drawn using the distances remaining to reach the startingpoint. The lines will be drawn in the directions that result in thelargest area. This feature can be used to draw the final two lines of arectangle once two lines have been anchored.Drawing Additional AreasTo draw a new area, all exiting areas on the grid must be closed orsuspended. (See “Suspending an Area” above.) Select any point on the grid tobegin drawing as usual. The following features are useful in drawingA-1Page 114

October 17, 2011 (Regular Meeting)Pageadditionalareas:The “Jump” feature is used to start an additional area at a preciselocation. Press “J” to position the cursor on an existing point closestto the cursor. The “Select Area” dialogue box will be displayed.TIP: If the desired starting point is other than the “Jump” location,press ESC to close the “Select Area” dialogue box and use the arrowkeys to position the cursor to the exact location. Press Enter todisplay the “Select Area” dialogue box and resume drawing.The “Copy” feature is used to copy and existing area. Select the areato be copied by clicking inside the area on the grid or by clicking onthe area in the “Subareas” pane. Once the desired area is selected,hold down CTRL and press “C” or click on the “Copy Area” icon on theshortcut pad. A copy of the area will now be attached to the cursor.Move the copied area to the desired location and click the mouse torelease it.Opening an Existing Area for EditingTo open an existing area, click on one or more adjacent lines which willchange the color of the lines to green. Then press “O” or click the “ReopenArea” icon located on the shortcut pad. The selected lines will be removedand drawing can continue.Negative AreasIn the case where an area encloses an area of a different type, the enclosedarea can be place inside the enclosing area. This is doneby first drawingthe enclosed area separately and then moving that area inside the boundariesof the enclosing area. When the enclosed ed area is released inside theenclosing area, a dialogue box will be displayed prompting the user “Is thearea of ‘A’ to be subtracted from the area of ‘B’?”. Click “Yes” to subtractthe square footage of the enclosed area from the square footage of theenclosing area.LabelsOnce an area is closed, it will be labeled with the subarea code and totalsquare footage. Lines are labeled with lengths asthey are drawn. Drawing anarea in a clockwise direction will position the length labels on the insideof the area. Drawing an area in a counter-clockwise cl direction will positionthe length labels on the outside of thearea. The following features may beused with labels:Moving a label: A labelcan bemoved by left clicking and dragging thelabel to the desired location.Hiding Square Footage: To hide the square footage section of the arealabel, select the area(s) and press “H” or click the “Hide Area Labels”icon located on the shortcut pad. Repeat this action to show the label.Flipping line lengths: To flip the line lengths to the opposite side ofthe line, press s “F” or click on the “Flip Labels” icon located on theshortcut pad.Hiding common line lengths: To hide line lengths of common walls, holdCTRL and press “H” or click the “Hide Common Line Length Labels” iconlocated on the shortcut pad.Hiding the line length on a selected line: To hide the line lengthlabel of a selected line, select the line by clicking it and then pressShift+”H” or click on the “Hide Line Length Label” icon located on theshortcut pad.File Menu ItemsDRAFTNew (CTRL+N): Used to create a new sketch.Open (CTRL+O): Used to open an existing sketch file (.st) document.Save (CTRL+S): Saves the currently open sketch. If no filename andlocation has been chosen, the user will be prompted.Save As: Prompts the user to save the currently openspecific location.sketch to aA-1Page 115

October 17, 2011 (Regular Meeting)PageSave As Image: Prompts the user to save the currently open sketch as aJPG file.Print (CTRL+P): Prompts the user to print the currently open sketch.Close (ALT+F4): Exits the program.Edit Menu ItemsUndo/Redo: To undo and redo actions, click the “Undo” or “Redo” icons.Draw Menu ItemsNew Area (N): Used to start a new area.Curve (V): Used to put the tool in curve mode which allows the user tochange the shape of the current active line to a curve.Center (C): To quickly center the drawing on the screen, press “C” orclick the “Center” icon.Zoom In / Zoom Out: This feature is used to scale thegrid to make thedrawing fit or to view a particular section of the drawing. Zooming canalso be accomplished using the scroll wheel, el, keyboard,or zoom tool.oScroll Wheel (if so equipped): Anytime there isno active line,roll the scroll wheel forward to zoom in or backward to zoom out.o Keyboard: Press “Z” to zoominor “U” to zoom out.oZoom Tool: Click the “Zoom” icon located onthe ribbon menu toactivate. Then click on the grid and drag the zoom box around thearea to zoom in on. Click the mouse again to zoom to the selectedlocation.Pan: To move the position of the drawingon the grid, click the “Pan”icon. Then click and hold on the grid to drag the drawing as desired.Click the “Pan”icon again to de-activate.Fit To Screen: To center and fitthe drawing on the grid, press “D” orclick on the “Fit To Screen” icon.Flip/Rotate: To filp and/or rotate the drawing, click the “Flip/Rotate”icon.Shortcut Pad ItemsDRAFTGrid (G): Used as a toggle switch so show/hide the background grid inthe drawing area. aKeyboard (K): Selects keyboard drawing mode.Mouse (M): Selects mouse drawing mode.Quick Draw (Q): Selects “Quick Draw” mode which does not require“Enter” to be pressed to anchor a line after the distance and directionare entered.Flip Labels (F): Moves the line length labels to the opposite side ofthe lines.Auto Close - 1 Line (A): Auto-closes the sketch drawing one line.Auto Close - 2 Lines (CTRL+A): Auto-closes the sketch drawing one ortwo lines.Hide Area Labels (H): Used as a toggle switch to hide/show the squarefootage with the area label.Hide Common Length Labels (CTRL+H): Used as a toggle switch tohide/show common length labels.A-1Page 116

October 17, 2011 (Regular Meeting)PageHide Line Length Label (Shift+H): Used to hide the line length label ofthe selected line.Swap Start Point (W): Used to move the drawing point to the oppositeend of the currently open area.Trace Line (T): Used to trace the lines of an adjoining area.Select All: Selects all areas of the drawing.Suspend Drawing (S): Used to suspend drawing of the current arealeaving it open.Delete (Delete): To delete the selected area(s), click the “DeleteSelected Areas” icon.Move Area (X): Used to move an area to a different location on thegrid.Copy Area (CTRL+C): Used to copy an existing area.Reopen Area (O): Used to open a closed are for editing.Import Legacy Sketch (F7): To import a traverse fromlegacy Pasco,click the “Import Legacy Sketch” icon. An input boxwill be display andthe traverse, in the Pasco format, can be entered togenerate adrawing.APPRAISAL SYSTEM OVERRIDE CONTROL OR DIRECTED VALUEThere are a few instances in which the nature ofa parcelis so unique thatnone of the seven valuation models can be applied to give the desiredresults. For example, such things as an imported Spanish castle or a moonrocket assembly building cannot be readily handled by the regular methods.Therefore, the appraiser has been given the ability to override the systemand make the value adjustment necessary to achieve the proper appraisal on aspecific parcel. The property appraiser should utilize the system overrideonly after careful consideration of the subject and the capabilities of thevarious models.Townships:City Code:01 Harrisburg02 Poplar Tent03 Odell04 Kannapolis05 New Gilead06 Rimertown07 Gold Hill08 Mount Pleasant09 Georgeville10 Midland11 Central Cabarrus12 Concord07 Harrisburg08 Concord09 Mt. Pleasant10 Kannapolis11 Locust12 MidlandFire Districts:01 Kannapolis Rural02 Jackson Park03 Cold Water04 AllenA-1Page 117

October 17, 2011 (Regular Meeting)Page05 Midland07 Harrisburg Out08 Rimer09 Mt.Mitchell11 Odell13 Georgeville14 Flowes Store15 Northeast16 Mt. Pleasant17 Gold Hill18 Richfield20 Concord RuralTax Codes:C CountyFire Districts:FR01 Kannapolis RuralFR02 Jackson ParkFR03 Cold WaterFR04 AllenFR05 MidlandFR07 Harrisburg OutFR08 RimerFR09 Mt.MitchellFR11 OdellFR13 GeorgevilleFR14 Flowes StoreFR15 NortheastFR16 Mt. PleasantantFR17 Gold HillFR18 RichfieldFR20 Concord RuralCitiesCN01 HarrisburgCN02 ConcordCI03 Mt. PleasantCI04 KannapolisCI05 LocustCI06 MidlandSTREET TYPESDRAFTAV - AvenueBV - BoulevardCR - CircleCT- CourtDR - DriveLP - LoopLN - LanePK - ParkPL - PlacePT - PointPW - ParkwayRD - RoadST - StreetSQ - SquareTE - TerraceTR - TraceTL - TrailWY - WayTAX EXEMPT CODESThe codes listed above should be entered in the Card Header 00 in the fieldlabeled Exempt.A-1Page 118

October 17, 2011 (Regular Meeting)PageCode 1 (Religious Exemption) A Volunteer Fire DepartmentChurches and Parsonages B CemeteryAssemblies, Retreats, etc. C Common Area (Homeowners)Promotional Offices &D Low Income HousingHeadquartersE Scientific / LiteraryCode 2 (County Exemption) F OrphanagesGovernmental G Home for the Aged, Sick orInfirmEducational H HospitalI Educational ReligiousCode 3 (State Exemption) J First AssemblyGovernmental K American Legion, LodgesEducational L Educational, Non-GovernmentM Homes for DisabledCode 4 (Federal Exemption) N City CemeteriesGovernmental O Locust CityP Pollution AbatementCode 5 (Concord City) Q Town of StanfieldGovernmental R Kannapolis CityEducational S SubdivisionAirport Authority T Mt PleasantHousing Authority U UnknownV Disabled American VeteransCode 6 (Educational Owned byGovernment)W Retirement t Center / MedicalCare BondsSchools X Other ExemptCode 7 (Charitable)YMCACode 8 (Public Service)Code 9 (Assessed in Another County)Homestead Exclusion CodesYTown of HarrisburgEA – Homestead ExclusionEM – Homestead Exclusion MobileHomeEX – Homestead ead Exclusion PartialOwnershipEV – Disabled Veteran ExclusionECB – Homestead Circuit BreakerMisc. Exclusion CodesDRAFTEBD - Builders Inventory DefermentEPC – Pollution ControlNEW NOTICE CODESThe codes listed below should be entered in the Card Header 00 in the fieldlabeled NN (New Notice).Change of Value Codes01 - New Building02 - Building Completed Tax Year03 - Remodeling or Addition to Improvements04 - Building Air Conditioned05 - Building Demolished06 - Combining real estate Parcels07 - Correction of Acreage08 - Division of Real Estate09 - Change in Zoning or Use10 - Land Value Adjustment11 - Correction in Assessment12 - Board of Equalization Adjustment in Value13 - Exempt to Taxable Status14 - Right of Way Acquisition15 - Part of Improvements demolished16 - Building Removed17 - Building Moved onto Site18 - Building Partially Completed19 - Value Reduced Temporarily (Damaged byA-1Page 119

October 17, 2011 (Regular Meeting)PageVandalism, etc.)20 - Discovered Property21 - Public Utilities Available22 - Agriculture Use Valuation23 - Forest Use Valuation24 - Horticulture Use Valuation25 - County-Wide Revaluation26 - Change of Ownership27 - Site Improvements Added28 - Mobile Home Site Added29 - Mobile Home Listed as Real30 - Mobile Home Listed as Personal31 - Swimming Pool32 - Outbuilding and Extra Features33 - Neighborhood ReviewAppeal Reviews Codes80 - Revised Notice81 - Reviewed, No Change in Value82 - Field Reviewed, No Change in ValueWork in Process Codes89 Listing Forms90 Supreme Court Appeal91 Court of Appeals92 Property Tax Commission ion Appeal93 Assessment Agreement Pending94 - Under Appeal - Informal95 or 96 – Splits/Combinations98 – Under Appeal - Board of E & R97 or 99 – Under ConstructionTYPE INSTRUMENTBA - Boundary Agreement GW - General Warranty DeedCO - Corrective Deed/Deed of Correction NW- Non-WarrantyCD - Consolidation Deed QC - Quit ClaimCM - Commissioner’s Deed RW - Right of Way DeedCU - Condominium Unit SH - Sheriff’s DeedCV - Special Proceeding/Civil ST - Substitute Trustee DeedED - Executors Deed SV - SurveyEF - Will Book – Estate FileSW - Special Warranty DeedGU - Guardian Deed TR - Trustee’s DeedUNDER CONSTRUCTION PERCENT COMPLETEPer ItemAccumulativeFoundation 14% 14%Frame 21% 35%Floor -6%Walls- 8%Roof of - 7%Exterior windows/doors 2% 37%Roof Cover 3% 40%Plumbing - rough-in 4% 44%Insulation 1% 45%Rough-in electrical/mechanical 11% 56%Exterior 6% 62%Interior wall/ceiling 8% 70%Built-in cabinets/trim/doors 13% 83%Plumbing fixtures 5% 88%Floor covers 3% 91%Built-in appliances 3% 94%Light fixtures and finish hardware 2% 96%Painting and decorating 4% 100%NEW CONSTRUCTION/SPLIT PROCEDURESBeginning a new year’s work:DRAFT1. Run a list of all buildings with a UC code.A. Update all that you can and change the new notice code to theappropriate new notice code.B. Make sure the remainder have 97 or 99 new notice codes.A-1Page 120

October 17, 2011 (Regular Meeting)Page2. Run list of all OBXF with a UC code.A. Update all that you can and change the notice code to theappropriate new notice code.B. Make sure the remainder have 97 or 99 new notice codes.3. Any parcels pulled from last years work should be flagged with 97 or 99new notice code.4. Flag all building permits with a 97 on even years or 99 on odd years newnotice code.5. Flag all splits and combinations with a 95 on odd years or 96 on evenyears new notice code.6. Run list of special condition codes; PD, TE, and RVEnding a year’s work:1. Run list of all 95 or 96 and 97 or 99 notice codes.A. If any exist complete and change the notice code to the appropriatecode.2. Run list of all 9900 land use codes.A. If any exist complete and change the notice code to the appropriatecode.3. Run a special use acreage mismatch report.4. Check land units errors from the DB Check.5. Run Over/Under ReportA. OBXFB. LandChapter 7CALCULATION OF SYSTEM VALUESPREFACESimple compilation of data is only one part of the system's function.Secondly is determination tion of values associated with the varied structuralcomponents of each improvement type. The following chapter details how thesystem makes its calculations in the derivation of property values.CALCULATION OF INDEX VALUESDRAFTIn order for the user to have a basic understanding of the operation of theSYSTEM and the computerizedapplication of the index valuation models, thefollowing step-by-step -step calculation of a sample parcel is presented. We havechosen a commercial property in order to show all the various indices.However, the procedure is identical for single family residences unlessotherwise indicated.The following graph and structural element data will be used for the purposeof example:EXAMPLEA-1Page 121

October 17, 2011 (Regular Meeting)PageSTEP 1.BUILDING SKETCHAREA CALCULATIONSSUBAREAEFFECTIVETYPE AREAAREA % AREABAS 3,900 100 3,900CAN 900 025 225FIREPLACE Fireplace0SUBAREA A TOTALS4,800 4,125A. Determine the squarefoot area of all the sub areas. As shownon the sample card,the parcel has two sub areas:RAGSRA3,90BAS = 3,900 square feetCAN =900 square feetDRAFTB. Multiply each gross area by the percentages assigned to it(this percentage is located in the TABLE OF SUB AREA found inthe Chapter 11 of this manual) to arrive at the effective areaof the building.BAS 3900 SQ. FT. X 100% =3,900CAN 900 SQ. FT. X 25% = 225TOTAL EFFECTIVE AREA 4,125STEP 2.DETERMINE QUALITY INDEX (Points)The determination of the quality index is a most importantoperation. It is the discriminator allowing differences andlocal conditions to be expressed as an index number which, whenapplied to a general county wide rate for a given type ofimprovement, will yield an adjusted base rate. This adjustedbase rate simulates the per square foot rate which the marketwould most probably yield should that parcel sell.CONSTRUCTION DETAILFoundation - 4Spread Footing 6.00Sub Floor System - 2Slab on Grade-Residential/Commercial 6.00Exterior Walls - 11A-1Page 122

October 17, 2011 (Regular Meeting)PageConcrete Block 22.00Exterior Walls - 21Face Brick 0.00Roofing Structure - 9Rigid Frame w/Bar Joist 10.00Roofing Cover - 4Built Up Tar and Gravel/Rubber 4.00Interior Wall Construction - 5Drywall/Sheetrock 8.00Interior Floor Cover - 7Cork or Vinyl Tile 7.00Interior Floor Cover - 14Carpet 0.00Heating Fuel - 04Electric 1.00Heating Type - 10Heat Pump 6.00Air Conditioning Type - 03Central 6.00Commercial Heat & Air - 2Packaged Units 0.00Structural Frame - 04Masonry 12.00Ceiling & Insulation - 03Suspended - Ceiling and Wall Insulated 7.00Average Rooms Per Floor - 1Average Rooms Per Floor 0.00Floor Number - 1Floor 0.00Unit Count - 001Units 0.00Plumbing Fixtures T0.008.00 6.000TOTAL POINT VALUE 101.000SAMPLE PARCEL DATAA. Select the appropriate valuation mode. In the sample parcelthe model is shown as"07", the model for commercialbuildings. ings.B. Determine thepointsassociated with the structural elementdata:DRAFTFOUNDATION- Spread(4) 6 pointsSUB FLOOR SYSTEM- Slab on Grade (2) 6 pointsEXTERIOR R WALLS - Concrete Block (11) 20>Face Brick (21) 25> 22 pointsIf the subject had 2exterior wall types thepoints would be addedtogether and then dividedby two and truncated.ROOFING STRUCTURE - Bar Joist (09) 10 pointsROOF COVER - Built up Tar & Gravel (04) 4 pointsINTERIOR WALL CONSTRUCTION - Drywall (5) 8 pointsIf the subject has 2interior wall types, thepoints would be addedtogether and divided by twoand truncated.INTERIOR FLOORING – Vinyl Tile (7) 7> 7 pointsCarpet (14) 7>If the subject had 2 floorFT0.0A-1Page 123

October 17, 2011 (Regular Meeting)Pagetypes, they would be addedtogether and divided by 2and truncated.HEAT FUEL - Electric (4) 1 pointHEAT TYPE - Heat Pump (10) 6 pointsAIR CONDITIONING TYPE - Central (3) 6 pointsNote: At this point, ifthe parcel were a singlefamily residence, the nextstep would be to locatethe table for the "01"model which assigns pointsfor the variouscombinations of the numberof bedrooms to the numberof baths. These pointsare then added to theabove and then multipliedby the sum of the Qualityx Market x Size ADJUSTMENTto obtain the QUALITYINDEX.STRUCTURAL FRAME - Masonry (04) 12pointsCEILING AND INSULATION -Suspended d Ceiling7pointsand Wall Insulated (03)COMMERCIAL PLUMBING - 4.0 Restrooms, 8.00fixtures 6 points(8 fixtures divided into 3,900 sq. ft.= 487.55 sq.ft/average or 6 points)From the preceding figures we have obtained the following:FOUNDATION 6 pointsSUB FLOOR SYSTEM 6 pointsEXTERIOR WALL L CONSTRUCTION22 pointsROOFING STRUCTURE 10 pointsROOFING COVER4 pointsINTERIOR WALL L CONSTRUCTION8 pointsINTERIOR FLOORING7 pointsHEAT FUEL1 pointHEAT TYPE6 pointsAIR CONDITIONINGTYPE 6 pointsSTRUCTURAL FRAME12 pointsCEILING AND INSULATING 7 pointsCOMMERCIAL PLUMBING 6 pointsDRAFTTOTAL POINTS 101 pointsBUILDING ADJUSTMENTSShape/Design 2 Rectangle 1.0000Quality 3 Average 1.0000Size Size Size 1.0600TOTAL ADJUSTMENT FACTOR 1.060TOTAL QUALITY INDEX 107The QUALITY INDEX is the design/market x height factor x the quality factor xsize factor x the total points. This property has no height factortherefore, 1.00 (design) x 1.00 (quality) x 1.06% (size) = 1.01 x 1.06 =1.0706 or 1.07.STEP 3.DETERMINE EFFECTIVE BASE RATEA. The base rate for a particular model is given. In thisinstance, it is $64.00 per square foot.B. Multiply the base rate times the quality index:$64.00 x 1.07 = $68.48$68.48 is the effective base rate.A-1Page 124

October 17, 2011 (Regular Meeting)PageSTEP 4.CALCULATE REPLACEMENT COST NEWA. Replacement Cost New is the product of the effective base ratetimes the total adjusted area calculated earlier. In thesample parcel we have;$68.48 x 4,125 EFF AREA = $282,480STEP 5.DETERMINE DEPRECIATION AND PERCENT CONDITION OF THE SUBJECTSTEP 6.DEPRECIATIONA. Depending on the improvement type one of two methods is used.In chapter 11 are the appropriate table and at the end of thischapter, a further discussion of their use.B. The sample parcel is an improvement type 10 with an effectiveage of 9 years and is depreciated 13%.C. To determine the percent condition, subtract the amount ofdepreciation from 1.0. In the sample parcel, the percentcondition equals 1.0 - .13 = 87%.CALCULATE THE DEPRECIATED BUILDING VALUEA. The DEPRECIATED BUILDING VALUE is the Replacement Cost New xthe Percent Condition in the sample parcel.$282,480 x .87 = $245,758 Rounded d to $245,760A. To the Depreciated Building Value is addedthe totalDepreciated OB/XF Value and Land Value.B. In the sample, this is as follows:$245,760 Depreciated Building Value$22,240 Total Depreciated OB/XF Value$300,000 Land value$568,000 Total valueFind the depreciation schedule in the Appendix for the appropriateImprovement Type.For those with improvement types indicating residentialand/or non income use of average, below average and above average quality,locate the proper exterior walltype and then record the annual and initialpercent depreciation eciation rates.DRAFTDepreciation is calculated for each separate stage of the life cycle of animprovement. The tables in the appendix have five ranges of age as columns.These ages are determined differently for each improvement type and may bedifferent for each year.RESIDENTIAL AND/OR NON INCOME PROPERTY depreciation is also determined in thetable by the row on which the exterior wall is contained. To determine thetotal depreciation, you must calculate each age range independently.For example, (assume we are using the following table):DEPRECIATION SCHEDULESEXTERIORWALL TYPEINCREMENTAL AGING PERIODSFrom - To 1-2 3-11 12-19 20-34 35 & over1 - 4 2.00 1.00 1.00 1.00 1.005 - 7 2.00 1.00 1.00 1.00 1.008 -11 2.00 1.00 1.00 1.00 1.0012 -15 2.00 1.00 1.00 1.00 1.0016 -20 2.00 1.00 1.00 1.00 1.0021 -22 2.00 1.00 1.00 1.00 1.0023 -28 2.00 1.00 1.00 1.00 1.00If our improvement were 24 years old, determined by subtracting the EFFECTIVEAGE from the EFFECTIVE REAPPRAISAL YEAR, we find the total depreciation byA-1Page 125

October 17, 2011 (Regular Meeting)Pagecalculating each aging period separately and summing the depreciation. Usingan exterior wall type 17, (CB Stucco), we calculate the total depreciation asfollows:FIRST 2 YEARS = 4.00 2 X 1.00NEXT 22 YEARS = 22.00 22 X 1.0024 YEARS = 26% TOTAL DEPRECIATIONThe maximum normal depreciation normally allowed is 70% or a residual of 30%good. As we have not exceeded this figure, the 26% depreciation from normalphysical deterioration is not over ridden.FOR RESIDENTIAL OR INCOME PROPERTIES WITH A MINIMUM OR EXCELLENT QUALITYFACTOR another table has been constructed which bases the amount ofdepreciation for a particular property on its useful life, meaning that ageat which a property ceases to be functional. For example, IMPROVEMENT USECODE 23 has a typical life expectancy of 25 years. Therefore when thebuilding is 25 years old, it has been depreciated down to the lowest point of30% condition or 70% depreciation.SCHEDULE FOR DETERMINING DEPRECIATION ON BUILDINGS WITH A 40 YEAR LIFEEXPECTANCY AS USED IN THE EXAMPLE ABOVE.40 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #6EFFECT. AMOUNT PERCENT. * EFFECT. AMOUNTPERCENT.AGE OF DEPR. GOOD * AGE OF DEPR.GOOD1 1 99 21 37632 2 98 22 39613 3 97 23 41594 4 96 24 43575 5 95 25 45556 7 93 26 47537 9 91 2749 518 11 89 2851 499 13 87 2954 4610 15 85 3057 4311 17 83 3160 4012 19 813263 3713 21 7933 66 3414 23 7734 68 3215 25 7535 70 3016 27 7336 70 3017 29 7137 70 3018 31 6938 70 3019 336739 70 3020 35 6540 70 30ECONOMIC OBSOLESCENCE - FUNCTIONAL OBSOLESCENCEECONOMIC OBSOLESCENCE is determined through value loss due to conditionsoutside the property.FUNCTIONAL OBSOLESCENCE is determined through value loss within the property.Economic and functional obsolescence is depreciation added to the NormalDepreciation. Therefore if a building has 10% normal depreciation due to itsage and you apply 10% Economic Obsolescence due to outside influence, thetotal depreciation would be 20%.Chapter 8INCOME PROPERTY VALUATIONPREFACEIt should be noted that this chapter is not designed to be a comprehensivetext on income properties but only a summary and outline of the incomeapproaches to value which can be applied through the PASCO Appraisal System.This capability enables mass property appraisers to apply techniques whichheretofore proved too time consuming for mass appraisal. However, we wouldlike to recommend further study with such text as that by Dr. William N.Kinnard, INCOME PROPERTY VALUATION, to familiarize the property appraiserwith some of the more subtle but important points of income propertyappraising.A-1Page 126

October 17, 2011 (Regular Meeting)PageINCOME PROPERTY VALUATIONBASIC STEPS IN INCOME APPRAISINGIn order to simplify the understanding of the basic steps of incomeappraising, we have briefly outlined them here before taking a more in depthlook at each step.STEP IEstimate Gross Annual IncomeA. Determine type of rental unit (i.e. per apt., pr s.f., etc.)B. Calculate other income (i.e. parking fees, etc.)C. Identify vacancy and collection lossSTEP II Identify Operating ExpensesA. Fixed Expenses (Taxes and Insurance)B. Variable ExpensesC. Repairs and ReplacementsD. Sources of Operating Expense DataSTEP III Net Operating IncomeSTEP IV Determine Income Projection PeriodSTEP VA. Remaining Economic LifeB. Investment Holding PeriodDetermine Discount Rate; Select Method of Rate EstimationA. Band of InvestmentB. Built-UpSTEP VI Identify Method of DepreciationA. Straight LineB. Level AnnuitySTEP VII Identify Method of Capitalization to useA. Land Residual Straight LineB. Land Residual Level AnnuityC. Building ing Residual StraightLineD. Building Residual Level AnnuityE. Property Residual LevelAnnuityF. Equity- EllwoodG. Gross Income MultiplierESTIMATED GROSS ANNUAL INCOMEThe primary measure of a commercial property's worth is the amount of incomewhich a property can earn or command in the local market. Therefore, it isimportant to derive a good understanding of the rental income that the spacewould command on the open market.The basic question which needs to be answered is, "What is the current marketrent of the subject properties". The gross income is what the property willproduce over a period of one year or a term of a lease. It is defined as thetotal amount of revenue a property is capable of producing prior to thededuction for vacancy and expenses.ESTIMATED GROSS ANNUAL MARKET RENTS BY IMPROVEMENT TYPESImprovement types 60 - 63 Apartments - Generally the market rent forapartment complexes is determined by their monthly rent per unit. The totalsquare feet of a unit included into the monthly rent gives you a monthlysquare foot rate. To determine the annual rent of the entire complex yousimply add up the yearly rent of each unit type.COMMERCIAL / INDUSTRIALDRAFTImprovement types used with Model 07 - Generally your commercial, retailoutlets will rent from $3.00 to $28.00 per square foot depending on thelocation, age and use of the retail outlet.A-1Page 127

October 17, 2011 (Regular Meeting)PageImprovement types used with Model 04 are office buildings and vary from aminimum of $4.50 to $20.00 per square foot per year. Generally high riseoffice buildings demand a higher rent per square foot, due to the annualexpenses running close to $25.00 per square foot per year.Improvement types used with Model 06 are typically industrial, manufacturing,distribution or storage facilities. The market rent for buildings of thisnature run from $1.00 to $15.00 per square foot for typical good warehouseconstruction; however, the range can vary from $1.00 for mostly storage up to$18.00 for a warehouse that has more than 50% office space in a goodlocation.These rates will be developed further throughout the revaluation project andestablished for the County.IDENTIFY VACANCY AND COLLECTION LOSSThe amount of income which can be produced is determined not only by the sizeof the property but also the degree to which the property is utilized.Commonly, most properties experience some vacancies throughout the year alongwith collection losses. This amount is usually expressed as a percentage ofthe possible gross.These measures of losses from vacancies and collections are particularlyapplicable to multi-tenant properties. There are basically three sources ofsuch information; past experience of the subject, market experience ofsimilar properties, and other published studies and reports.IDENTIFY OPERATING EXPENSESIn order to estimate a net annual income it is necessary tocalculate theamount that goes to the purchaser-investor stor after deductionsfor the actualoperation of the property are made.These deductions are called operatingexpenses, however, these deductions DO NOT include mortgage payments anddepreciation. There are three basic categories of operating expenses.FIXED EXPENSESThese are expenses which vary verylittle, if at all, with occupancyfrom year to year and have to be paid whether the property is occupiedor vacant. Taxes and Property Insurance are the two major items inthis category.It must be remembered that these expenses need bededucted only insofar as they are an expense incurred by the property.VARIABLE EXPENSESIncluded in this category are such expenditures as management fees,payroll l and personnel, el, supplies and materials, utilities, grounds care,etc. These tend to vary, at least in part, with the percentage ofoccupancy. Much depends on the type of property, the climate and thelandlord-tenant nant relationship as to expenses incurred.REPAIRS AND REPLACEMENTSThese items vary from year to year and tend to be concentrated in someyears. For valuation purposes it is necessary to spread the cost ofcertain major repairs and/or replacements over their useful life.Dividing the replacement cost for each category by the forecast usefullife yields an annual payment to cover replacement. Some typical itemswould be air conditioners, heating systems and roof covers.SOURCE OF OPERATING EXPENSE DATAThere are basically three sources for providing information on operatingexpenses of properties. Sources are past experience of the subject, marketexperience of similar properties and published studies and reports on local,regional and national fronts.NET OPERATING INCOMEDRAFTNet operating income (NOI) is the annual dollar amount that a property iscapable of producing under typical conditions and is equal to the grossincome less vacancy and collection losses and operating expenses.Example: Gross Income (20 apt. @ $1200/year) $24,000Less 5% Vacancy & Collection 1,200A-1Page 128

October 17, 2011 (Regular Meeting)Page$22,800Less 35% Operating Expenses 7,980Net Operating Income (NOI) $14,820The net operating income usually takes into consideration the lease agreementpresently in force to determine the dollar amount (income) to the investorand/or owner.The County also analyzes the leases of competitive properties to estimatecontract rent, market rent, and other forms of income.Under General Statute 105-317 (a) (2) which states in part that it shall bethe duty of the persons making appraisals to determine the true value toconsider in part: past income, probable future income and any other factorsthat may affect its value. Lease analysis is important and allcharacteristics of leases must be fully understood.DETERMINE INCOME PROJECTION PERIODSo far the emphasis has been on computing what the net annual income for aproperty would be. However, what must not be overlooked is that this netannual income is assumed to generate over a period of years during which theinvestor earns interest on his capital and also receives a proportionatereturn of his investment. In order to determine the duration of the incomestream and/or the amount of time an investor has to recover his capital twothings must be considered, the remaining economic life of the property andthe typical holding or investment period depending on the valuation techniqueto be used.REMAINING ECONOMIC LIFEIn order to apply any of the residual income techniques, it is necessary toestimate the remaining life of the improvements. By definition the economiclife of improvements is the time period over which the improvements will beable to produce an income at a competitive rate of return on the portion ofthe investment represented by the improvements. Another term frequently usedis capital recovery period. At the end of this timeperiod, the improvementswill be used up or depreciated ed to the point that they will no longer make anycontribution to total property value overand above the contribution made bythe site.Remaining economic life is directly related to the effective age of a givenproperty. This is the difference between the total economic life less theremaining economic life. Remaining economic life and its complements,effective age, are dependent on tastes, standards-customs, and the effect ofcompetition plus, perhaps most important to the property appraiser, theobserved condition of the improvements.Elsewhere, in the discussionon depreciation, we have shown some typicalbuilding lives for various commercial improvement types. Reference to thistable will give someindication as to the expected economic life new;however, the appraiser should look for buildings within the area that nolonger produce income. The age of these buildings should give you some ideaof the economic life of a building.INVESTMENT HOLDING PERIODDRAFTThe Investment Holding Period is pertinent in the Ellwood or equity method;because of income tax considerations, it has been shown for instance, thatmost income producing properties are held by the average investorapproximately twelve years. This, of course, can vary depending on specificproperties and investor's requirements. A change in tax laws directlyaffects the holding period of all properties.DETERMINE DISCOUNT RATE: SELECT METHOD OF RATE ESTIMATIONThe Discount Rate, the basic building block in five of the income approaches,is also called a RATE OF RETURN ON INVESTMENT. It is determined by theforces of supply and demand for investment funds. A rate of return on aninvestment or "discount rate" is paid or offered in order to attractinvestment capital. The Discount Rate is generally estimated from one of twomethods: Band of Investment or Build-up and the rate must compensate theinvestor for:1) Overcoming time preference 3) Assuming investment management burdens2) Giving up liquidity 4)Assuming the risks of investment and ownershipA-1Page 129

October 17, 2011 (Regular Meeting)PageBAND OF INVESTMENTThe Band of Investment method recognizes the Discount Rate as the weightedaverage of mortgage interest rate(s) based on typical financing; and theequity yield rate, derived from market data. It is based on the premise thatinvestments in income-producing properties are usually financed with amortgage at the best available terms. The weighting factor is the percentageof the total investment represented by each component contributing thereto.The procedure involved in the Band of Investment method is illustrated asfollows:BUILT-UP METHODAssume a property is financed with an 80% mortgage at 5 1/2%interest. Equity investors are seeking a 15% return on this typeof investment. The indicated Discount Rate would be developed asfollows:BAND OF INVESTMENTMETHOD FOR DISCOUNT RATEWEIGHTEDRATE WEIGHT RATEFirst Mortgage: .0550 x .80 = .0440Equity Investment: .1500 x .20 = .0300Indicated Discount Rate .0740The Built-Up Method involves the "building" of a discount. The discount rateis "built" by taking the current "safe rate" or non-risk of ownership, theilliquidity of the investment, and the burden of management.The SAFE RATE is that rate of return which can be earned annuallyon a risk free, highly hly liquid investmentrequiring virtually norate which can be earned on a savingsaccount or negotiable 1year certificate e of depositto the prime lending ratecorresponding to the size of the investment.RISK arises s from the possibility that the net income forecastwill not be realized and refers to the investments continuedability to earn income caused by uncertainties and instabilitiesin the market place.The allowance for ILLIQUIDITY refers to the marketability or easewith which the investment can be converted to cash. Thisallowancecanbe considerable in large or valuable parcelsbecause substantial negotiations may be required and the numberof potential local investors may be significantly reduced.The MANAGEMENT AGEME allowance refers to the time and effort requiredto manage THE INVESTMENT, not the property itself. The cost ofmanaging THE PROPERTY is an operating expense which is reflectedin the net income statement.Generally, for assessment purposes, real estate taxes are removed fromexpenses and the applicable county millages are added to the discount rate toarrive at the discount rate applicable to the subject property.BUILT-UP METHOD OF FINDING DISCOUNT RATEFor example:Safe Rate 4.5%Risk 2.0%Illiquidity 1.5%Management 0.5%Ad Valorem Taxes 1.5%Total Discount Rate 10.0%DRAFTThe idea of the built-up method is to load the safe rate with rates whichreflect the quality of the income stream. The higher the quality, the lowerthe rate necessary to attract investors. Conversely, the poorer the quality,the higher the rate would be. In essence, the proper interest rate is thatA-1Page 130

October 17, 2011 (Regular Meeting)Pagerate necessary to attract capital to the investment.IDENTIFY METHOD OF DEPRECIATIONThe wearing out and/or obsolescence of the improvements is reflected in theprojected holding period or in the remaining life of which enables theinvestor to recoup or recapture his initial capital investment while alsoreceiving a return on his capital.Every method of providing for capital recovery can be expressed in the formof a sinking fund. A specific sum is to be recovered over a specific periodof time. Periodic annual payments are made as part of NOI to cumulate to thefull amount of capital to be recovered by the end of the capital recoveredperiod.There are basically two methods of providing for capital recovery each withspecific assumptions as to the risk, timing, and stability of the net incomestream.STRAIGHT-LINE CAPITAL RECOVERYThis method consists of recovery by equal annual payments to a sinking fundwhich cumulate at zero compound interest. Each successive payment reducesthe amount of investment remaining; each successive e income payment alsodeclines. A declining dollar return from the investment is thereforeforecast. Capital recovery payments are the largest under this method.The rate determined by dividing the amount of capital loss to be recovered(100%) by the number of years of remaining ECONOMIC LIFE.For example: remaining Economic Life of Improvement- 25 years100%/25 = 1.00/25 = .04%Value of Improvements: $100,000000Annual portion of NOI required to cover capital recovery: $100,000 x .04 = $4,000The forecast loss of 100% of the improvements isfully recovered over theRemaining Economic Life of the improvements. Hence, straight-line capitalrecovery always results in a lower estimate of present worth or value thandoes any other method. Straight-linecapital recovery is widely heldapplicable to nearly all income flows that are not based on a long-term leasewith a highly rated tenant.LEVEL ANNUITY CAPITAL RECOVERYThis method can be described as equal annual payments to a sinking fund whichare reinvested by the investor to cumulate at compound interest at theDiscount Rate.The amountof capital recovery payments is relatively smallcompared to the straight-line method. As a result the portion of NOIavailable each year as a return on the investment is larger.The rate is calculated using the compound interest table or in the case ofPASCO the capital recovery rate is internally computed saving the propertyappraiser from having to compute the figures manually or have on hand volumesof financial tables.The Sinking Fund Factor Formula is included here solely for referencepurposes:1/SN = i/ (1+i) n1whereDRAFT1 = The number onei = The discount rate (also the rate at which capital recovery payments are compounded).n = The number of compounding periods (usually the remaining economic life).1/sn = The Capital Recovery RateAnnuity Capital Recovery can be applied to those properties that have arelatively stable income producing capability. By calculating the necessaryfactors internally, PASCO saves the appraiser from many of the "mechanical"steps which would otherwise be necessary.The preceding discussion has detailed how the net operating income is derivedand also the various components of the Capitalization Rate. A CapitalizationRate can be derived arithmetically by adding together the discount rate andA-1Page 131

October 17, 2011 (Regular Meeting)Pagethe capital recovery rate. It must be remembered that the central objectiveis the valuation of a finite income stream with the "infinite" value of thesite.IDENTIFY METHOD OF CAPITALIZATION TO USECapitalization is a process whereby an income stream of future payments isdiscounted to a figure which represents the present worth of the right toreceive the income. The basic relationship between the income and value isexpressed as follows:Value = Net Operating Income/Capitalization RateThere are seven methods in PASCO which employ the capitalization technique toderive a value for an income producing property. Each has the same basictheory - that a right to receive a future value may be determined bydiscounted cash flow analysis which properly corresponds to thecharacteristics of the inflows and outflows of income.Each of these methods is detailed in the following pages with specificexamples.METHODS OF CAPITALIZATIONLAND RESIDUALWhen the building is fairly new, free of obsolescence, scence, and the replacementcost accurately determined, a land residual technique maybe usedto estimatethe value.Land Residual Straight LineIf economic rent is applicable (short term lease or rental or less thanfirst class tenants), straight line techniqueshould be used asfollows:Given:Building Value (based on replacement cost new) $100,000Net Operating Income $15,000Discount Rate 10%Remaining Economic Life50 yearsStraight Line Capital Recovery Rate1/50 = 2%Net Operating Income$15,000Less Annual Income allocated to building -$12,000($100,000 x .12)Equals Income allocated to Land$3,000Present value of the Land equals annual income allocated to land capitalizedat the discount rate.($3,000 divided by .10) $30,000Plus current building value $100,000Estimated value via IncomeCapitalization Straight Line LandResidual Technique $130,000LAND RESIDUAL - LEVEL ANNUITYDRAFTIf contract rent is applicable (long-term lease with prime tenants) the landresidual, level annuity technique should be used as follows:Net Operating Income $15,000Less annual income allocated to building(Building value divided by PW of 1 perAnnum @ 10% for 50 years) 100,0009.915 - $10,086Equals income allocated to land $4,914Present Value of Land equalsAnnual Income allocated to land capitalized at the Discount Rate($4,914 divided by .10) $49,140Plus current building value $100,000Estimated Value via Income Capitalization Level $149,140A-1Page 132

October 17, 2011 (Regular Meeting)PageBUILDING RESIDUAL TECHNIQUEWhen the land value can be accurately estimated using the market and theimprovements are older buildings or other than the highest and best use, aBuilding Residual Technique can be employed.Building Residual - Straight LineGiven: Land Value (from Market or Sales Comparison) $30,000Net Operating Income $15,000Discount Rate 10%Remaining Economic Life50 yearsStraight Line Capital Recovery 1/50 = 2%(Straight Line Capital Recoveryassumes a declining incomestream and may be appropriatewhen short term leases oreconomic rent figures areutilized.)Net Operating Income $15,000Less annual income allocated to site capitalized at theDISCOUNT RATE ($30,000 X .10)Plus CAPITAL RECOVERY RATE ((.02) = .12) $12,000/12) = $100,000Plus current Land Value $30,000Straight Line Building Residual Technique $130,000BUILDING RESIDUAL TECHNIQUE - LEVEL ANNUITYAgain, when contract rent is applicable (long term lease withprime tenants)the level annuity technique should be used as follows:Net Operating Income $15,000Less annual income allocated to land-$3,000Equals income allocated to improvements$12,000Present worth of Improvements equals AnnualIncomeallocated to building capitalizedat the capitalizationrate:(i.e. $12,000/.100857) =$118,980Plus current land value$30,000Level Annuity nuity Building Residual Technique $148,980PROPERTY RESIDUAL LEVEL ANNUITYDRAFTTWhen total property incomeis difficult to allocate to either land orbuilding, as in the case where building improvements are old, and where thereis doubt about the land value because of location and specialized character,the property appraiser r may want to use the property residual technique.Net Annual Income is capitalized over the remaining economic life of theproperty. To this must be added the projected value of the land at the endof the property's expected economic life discounted at the appropriate rate.PASCO allows the appraiser to compensate for expected growth trends in landvalues by entering an annual land growth rate. However, for properties withrelatively long remaining economic lives, the difference is minimal.Given: NOI, $15,000Discount Rate, 9%REL, 25 yearsEstimated Reversionary Value of Land, $2,000Net Operating Income $15,000Present Worth of Income Stream:NOI / (Discount Rate & Capital Recovery Rate)NOI / (.09 + .0118)$15,000 / .10181 = $147,333Plus Present Worth of Reversion$20,000 x .115968 $2,319Present Worth of Property $149,652A-1Page 133

October 17, 2011 (Regular Meeting)PageEstimated value of Property via Property Residual Technique $149,652ELLWOOD MORTGAGE EQUITYWhere applicable, this technique is the superior method as it most accuratelysimulates investor behavior. It is applicable when sufficient qualified datais available concerning the present, the future and behavior of typicalinvestors in the market.In addition to discounted cash flows, reversion and required yields byinvestors which can be accounted for in residual techniques, the Ellwoodtechniques takes into account leverage, appreciation or depreciation of theproperty (based on the expectations of the investor) and the investmentholding periods based on the behavior of typical investors in the localmarket.The whole analysis focuses on the development of an overall rate as aweighted average of the several claims against Net Operating Income that mustbe met in order to make the investment competitively attractive. EitherMarket Value or Investment Value can be estimated through the Ellwoodformula, depending upon the data used in the analysis.In deriving an overall capitalization rate using the Ellwood Mortgage EquityTechnique there are several variables which must be supplied by theappraiser. They are as follows:Investment Holding PeriodMortgage Loan TermMortgage Loan RateLoan to value PercentageEquity Yield RatePlus or Minus Appreciation or Depreciation atthe end of the holdingperiodGiven these, the method utilizes the necessary calculations to determine theoverall rate which is divided into the Net OperatingIncome. The result isthe present worth estimate of value based on knowledgeable investmentcriteria.For a more thorough discussion and mathematical explanation of the techniquethe appraiser should consult one of the more detailed texts such as Dr. Wm N.Kinnard's INCOME PROPERTY VALUATION.GROSS INCOME MULTIPLIERBecause of the time and expense required to determine the correct net incomefor use in the capitalization of income technique, the gross incomemultiplier has been developed into an effective mass appraisal income tool.Since sales data a is required to develop a gross income multiplier, care mustbe taken to use only qualified sales of COMPARABLE property types.The key to good values using gross income multiplier is the same as any otherappraisal technique, good data. Time spent qualifying the sales anddetermining the details of a commercial transaction is time well spent as thetransaction may produce not only a useful income multiplier but also a usefulsales comparable and data to derive a useful capitalization rate.To apply a gross income multiplier, assemble the recent qualified, comparablesales and income data to determine the price at which properties comparableto the property being appraised sell and the typical sales price by thetypical income, to obtain the gross income multiplier. This multiplier canthen be applied to the rent being received or reasonably expected from thesubject property to produce an estimate of the property value.MONTHLY GROSS INCOME MULTIPLIER APPLICATIONDRAFTTypical sale price for properties comparable to the subject property $150,000Typical gross monthly income for properties comparable to the subject parcel $200Gross Income Multiplier (GIM) 750(Sale/Income)Subject parcel gross monthly income $225Estimated Value (GIM x Income) $168,750A-1Page 134

October 17, 2011 (Regular Meeting)PageANNUAL GROSS INCOME MULTIPLIER APPLICATIONTypical comparable sale price $150,000Typical comparable gross annual income $2,400Gross Income Multiplier (GIM) 62.5Subject parcel gross annual income $2,700Estimated Value $168,750Care must be exercised in the use of gross income multiplier. This method isonly applicable where there is a high degree of comparability of propertiessold in the market to the property being appraised. There must also be asufficient number of qualified sales of comparable properties since a soundmultiplier cannot be determined from only one or two sales.OVERALL RATEThis is the most applicable method to use in Revaluation Projects. TheOverall Rate is the ratio of NOI to present worth of the property. Overallrates are expressed as an annual percentage rate and are most effective whenderived directly from market sales.GIVEN - Gross Annual Income = $30,000Vacancy/Rent Loss = 5%Expenses = 30%OVERALL RATE FROM MARKET = 10%Gross Annual Income $30,000Less Vacancy/Rent Loss - $1,500Less Expenses - $8,550Net Annual Income $19,950Divided by Overall Rate .10Total Present Value $199,500INCOME APPLICATION PLICATION TABLEAPPLICATION DESCRIPTION CODEREQUIRED DATAAPPLICABILITY#1 Land Residual LRST1- Net AnnualIncome Short-term lease &Straight Line 2- Current Bldg.Value rental properties. New3- Remaining Economic Life or nearly new buildings.(Known building value.)#2 Land Residual LRLA1- Net Annual Income Long-term lease & newPresent Value 2-Current Bldg. Value or nearly new buildings.or Discounted 3-Remaining Economic Life (Known building value.)Cash Flow 4-Discount Rate#3 Building ingBRST1- Net Annual Income Short-term lease & rentalResidual, 2- Current Land Value properties. (Known landStraight-line 3- Remaining Economic Life value.)4- Discount Rate#4 Building BRLA 1- Net Annual Income Long-term lease & good landResidual 2- Current Land Value comparables. (Known landPresent Value 3- Remaining Economic Life value.)4- Discount Rate#5 Property PRLA 1- Net Annual Income Long-term lease, overall rateResidual with 2- Current Land Value obtained from comparable sales.land reversion 3- Expected Land Grow Rateat the end of period 4- Discount Rate5- Remaining Economic Life#6 Ellwood Mortgage EQTY 1- Net Annual Income Sophisticated, short-termEquity 2- Investment Period (5-10 yr.), investors, recent3- Mortgage Term refinancing and current4- Annual Mortgage Rate dependable growth forecast.5- Loan to Total Ratio6- Desired Yield7- Expected Appreciation (+)or Depreciation (-).#7 Annual Gross AGIM 1- Gross Annual Income Sufficient sales with a highIncome Multiplier 2- Annual Gross Income degree of comparability toMultiplierestablish a reliable AnnualGross Income MultiplierOVERALL RATES (OAR) 2012 REVALUATIONDRAFTFTThe following chart contains typical overall rates and expense ratios for usein performing standardized income appraisals. The expense ratio ranges arefor use on properties where the gross lease is the most likely leasearrangement, when net, double net or triple net leases are in order theexpense ratio will need to be adjusted. These expense ratios includeA-1Page 135

October 17, 2011 (Regular Meeting)Pageproperty taxes which must be backed out of the ratio if the tax rate is addedto the OAR. These rates are meant as a guideline for the appraiser to use ontypical properties in Cabarrus County. Factors such as; location, quality oftenant, and other risk factors may require the use of factors outside ofthese ranges. The lower capitalization rates are best used in betterlocations and with properties of lower risk. The higher rates are to be usedin the less desirable locations with higher risk. Higher or lower factorsmay be considered for properties that fall out of the norms for CabarrusCounty. When applying overall rates for assessment purposes the propertytaxes should be removed from expenses and the tax rate should be added to theoverall rate.YEAR BUILT2000-2012 1990-2000 1989-OLDERLow High Low High Low HighAPARTMENTSTYPICAL 6.00% 7.50% 7.00% 8.00% 7.50% 10.00%LUXURY 6.50% 7.50% 7.00% 8.00% 7.50% 10.00%EXPENSESLARGE >20UNITS 25.00% 40.00% 35.00% 45.00% 40.00% 55.00%SMALL

October 17, 2011 (Regular Meeting)PageOAR LARGEOver 4 Tenants 7.50% 9.50% 8.00% 10.50% 9.00% 11.00%EXPENSES 25.00% 40.00% 25.00% 45.00% 30.00% 50.00%INDUSTRIALOAR 7.50% 9.00% 8.00% 10.00% 10.00% 12.00%EXPENSES 13.00% 15.00% 14.00% 18.00% 17.00% 23.00%WarehouseOAR 7.00% 9.00% 8.00% 10.00% 10.00% 12.00%EXPENSES 5.00% 15.00% 5.00% 20.00% 10.00% 30%Self-StorageWarehouseOAR 7.00% 9.50% 7.00% 9.50% 8.00% 13.00%EXPENSES 10% 25% 15% 30% 15% 40%MOBILE HOME PARKSChapter 9VALUATION OF SPECIAL PROPERTIESMobile home parks lend themselves well to classification by inside accessroads, density, facilities and general appearance ance as follows:CLASS 1 Narrow, unpaved roadsHigh density (Older Park)No recreation hall or other facilitiesGenerally unattractive appearanceanceCLASS 2 Narrow, unpaved roads or broken pavementHigh density (Older Park)Deteriorated recreation hall and/orlaundryNo curbing, no street lightsMany mobile homes withoutskirtsLittle effort to maintain attractive appearanceCLASS 3 Average location and designStreets paved and in atleast fair conditionMedium density (10-15 sites per acre)Adequate laundry andrecreation hallLawns trimmed, good general appearanceDRAFTCLASS 4 Good locationand designStreets wideenough for cars to passCurbing andsidewalksStreets ts with street lights and street signsGood recreation hall, shuffle board, swimming poolAttractive entrance and good general appearance(Lawns cut and edged, bushes trimmed)Density around 8 sites per acreCLASS 5 Excellent location and designAttractive entranceWide paved and curbed streetsStreet lights and street signsExcellent recreation hall facilitiesSwimming pool, shuffle board, and other leisure time equipmentManagement sponsored activitiesManicured lawns and treesMaximum density of 8 sites per acreAverage rental rate, vacancy rates and operating expenses also correlatehighly within these classifications. Therefore, income data need only begathered from a few mobile home parks to arrive at a reliable income valueper space as follows:INCOME VALUATION OF A MOBILE HOME PARKGross Monthly rentGross Annual RentA-1Page 137

October 17, 2011 (Regular Meeting)PageLess:$30/space x 12Vacancy rate as a % of gross @ 10% 36.00Operating Expenses as a % of gross @ 55% $198.00$360.00 / spaceNet Operating RevenueCapitalized at the Discount Rate (11%)$126.00 / space$1145.00 / spaceAppraisal of Cemeteries for Tax PurposesIn appraising cemeteries the first concern is determining the total number ofacres in the ownership. This total should appear in the legal descriptionand in the total acreage of the land lines. In other words just because lotsare sold off and become exempt, you still need to account for all the acreagewithin that tract.Cemeteries are generally divided into four categories:1. Developed acreage2. Undeveloped acreage (future gravesites)3. Waste land acreage (roads, gullies, etc.)4. Deeded acreage (Exempt deeded lots)These four categories should always total to the original acreage in theownership or legal description.Definitions:DEVELOPED ACREAGE - Land prepared for immediate use of cemetery plots. Thisis generally two to five acres depending on the sale record of the cemetery.The acreage would generally remain the same because as soon aslots are soldthey prepare the undeveloped acreage. The cost to prepare the land increasesthe market value of the developed acreage, generally between $8,000 to$20,000 per acre.UNDEVELOPED ACREAGE - That land in its natural state and appraised comparableto surrounding land with the same zoning. When making your annualadjustments for deeded lots, adjust this acreage down and the deeded acreageup. By doing this you are assuming thatdeveloped acreage will remain thesame simply because they have to keep developed acreage available forimmediate use.WASTE LAND ACREAGE - That land not plotted or surveyed for graves due to itbeing a road, gully or building site. The waste land should be appraisedcomparable to surrounding waste lands and remain the same size and acreageunless a new survey is made adding roads or they have filled gullies andareas that can be utilized at a later date.DRAFTDEEDED ACREAGE - That acreagesold off into plots to individuals and recordedin the Registrar r of Deeds. Plots sold on contract are not exempt until paidand recorded. Generally erally awell designed cemetery will get 900 to 1,100 gravesper acre.The owner of the cemetery should verify the number of grave sites planned forthe cemetery. Take the total graves and divide by the total usable acreageto determine the average graves per acre. If the information is notavailable, use approximately 1,000 graves per acre. Put this in the notelines of the appraisal card. Each year you can make your adjustments whenthe owner sends the number of graves sold and recorded. Example: Sold 625graves reduces the number of undeveloped acreage by .625 acres or .63 acresand increases the deeded acres by .625 or .63 acres.Private cemeteries are income producing with a profit. To establish marketvalue the appraiser must consider those factors which are involved inpurchasing this type of property:(Developed) 1. How many grave sites are available for sale?2. How many grave sites sell per year (absorption rate)?(Undeveloped) 3. How much usable land is available that has not beensurveyed and landscaped.Once these facts have been obtained the appraiser can estimate market valueand the assessor can determine how much of the cemetery is exempt. Typicalratios would be 900 to 1,000 sites per acre with 2 to 5 acres surveyed andlandscaped for sale. The developed acreage should be appraised higher peracre due to the cost of surveying, landscaping and permits. The absorptionA-1Page 138

October 17, 2011 (Regular Meeting)Pagerate can be determined by the age of the development divided into the numberof deeded lots. Cemeteries with more graves per acre are worth more;therefore an added value per gravesite is accounted for in the extra featurecolumn. The grave sites that are undeveloped would not have the same valueas the prepared and available, therefore the value is reduced based upon theabsorption rate. The deeded grave sites are exempt; therefore for every1,000 graves deeded, one acre of land is exempt. When the owners of thecemetery report the deeded lots each year, the assessed value is adjusted.Make sure the total acreage stays the same only adjusted by use.NOTES1 [GRACELAND CEMETERY ]2 [1000 GRAVES PER ACRE ]3 [30 AC TOTAL ACRES ]4 [DEV IN 1970 ]# 1 LANDCODE ZONING FRONT DEPTH DE/FA L/M CO/FA +RF+AC+LC+TO+OT RT[7600 ] [R1 ] [ ] [ ] [1.00] [0] [1.00] [DEVELOPED [ ][7600 ] [R1 ] [ ] [ ] [1.00] [0] [1.00] [UNDEVELOPED [ ][7600 ] [R1 ] [ ] [ ] [1.00] [0] [1.00] [ROADS - WASTE [ ][7600 ] [R1 ] [ ] [ ] [1.00] [0] [1.00] [EXEMPT [ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ [ ][ ] [ ] [ ] [ ] [ ] [ ] [ ] [ [ ]# 2 LANDUNIT PRICE NO. UNITS TY NOTES1 [ 12000.00] [ 2.00] [AC ] [ ]2 [ 3000.00] [ 20.00] [AC] [ ]3 [ 100.00] [ 2.00] [AC] [ ]4 [ .01] [ 6.00] [AC] [ ]5 [ ] [ ] [ ] [ ]6 [ ] [ ] [ ] []OTHER BUILDING AND EXTRA FEATURESCODE DESCR LAG WDH NO.UNITS UNITPRICE%CDL/B AYB EYB DP O/R1 [59 ] [CEM LOT ] [ ] [ ] [ 2000.00] 00] [ 25.00] [1.00 ][L] [70] [70] [00.00]2 [ ] [UND LOT ] [ ] [ ] [ 20000.00] 00.00] 00] [ 25.00] [0.10 ][L] [70] [70] [00.00]3 [ ] [EXEMPT ] [ ] [ ] [ 6000.00] 0] [ 25.00] [0.00 ][L] [70] [70] [00.00]4 [64 ] [CRYPT ] [ ] [ ] [ 100.00] [ 500.00] [1.00] [B] [70] [70] [00.00]5 [ ] [EXEMPT ] [ ] [ ] [ 50.00] [ 500.00] [0.00 ] [B] [70] [70] [00.00]6 [71 ] [NICHE ] [ ] [ ] [ 200.00] [ 150.00] [1.00 ] [B] [70] [70] [00.00]7 [ ] [EXEMPT ] [ ] [ ] [ 75.00] [ 150.00][0.00 ] [B] [70] [70] [00.00]Assessment of Low-Income (Section 42) HousingProperty§ 105-277.16. A North Carolina low-income housing development to which theNorth Carolina Housing Finance Agencyallocated a federal tax credit undersection 42 of the Code is designated a special class of property underArticle V, Section 2(2) of the North Carolina Constitution and must beappraised, assessed, and taxed in accordance with this section. The assessormust use the income approach as the method of valuation for propertyclassified under this sectionand must take rent restrictions that apply tothe property into consideration in determining the income attributable to theproperty. The assessor sessor may not consider income tax credits received undersection 42 of the Code or under G.S. 105-129.42 in determining the incomeattributable to the property. (2008-146, s. 3.1; 2008-187, s. 47.6.)These special properties are assessed using the capitalization of net incomemethod, as are other multi-family properties in the county. The differencewill be that instead of establishing a market derived Potential Gross Incomefor the property, the Actual Rent Restricted Income will be used incalculating the net income to be capitalized.Golf Courses Rating SystemDRAFTEach golf course will be evaluated based on the construction details andlayout of each hole by using this Rating System. The construction detailswill be applied to the Total Sheet below for each golf course to determinethe total point rating of each course. The point rating will determine whatclass and quality to apply to the course and then the course can be pricedfrom the pricing schedule located in the OBXF section of Chapter 11 of thismanual.A-1Page 139

October 17, 2011 (Regular Meeting)PageTees 9 point maxNumber pts. Grass pts. Size pts.Built up 3 or more per hole 4 Bent/Bermuda 3 Large 2Built up 2 or more per hole 3 Rye 2 Average 1Not built up 2 or more per hole 2 Mixed 1 Small 0Flat or 1 per hole 1 Other 0Fairways 12 point maxLength pts. Width pts. Grass pts.6500 yards + 4 Wide 2 Bent 45900-6499 yards 2 Average 1 Zoysia/Bermuda/Rye 3< 5900 yards 1 Narrow 0 Other 1Yardage Markerspts.Every 50yrds 2Every 100yrds 1Other 0Rough 9 point maxWidth pts. Cuts pts. Grass pts.Wide 4 3 or more 3 Blue/Fescue/Bermud 2Average 2 2 cuts 1 Rye1Narrow 1 1 cut 0 Other0Hazards 11 point maxBunkers pts. Water/Wastepts.Trees/Shrubs pts.4 per hole 6 Superior 3Superior 23 per hole 5 Average 1Average 12 per hole 4 Inferior0 Inferior 01 or less per hole 2Golf Course Rating System – continuedDRAFTAFTFTA-1Page 140

October 17, 2011 (Regular Meeting)PageGreens 20 point maxConstruction pts. Grass pts. Size pts.USGA 10 Blue/Fes./Ber. 3 Large 4Modified 6 Rye 2 Average 2Push-Up 4 Other 1 Small 1Topo/Tierspts.Tiered w/undulation 3Undulating 2Flat 1General 4 point maxCart Paths pts. Bridges/Tunnel 2Concrete 2Asphalt 1Golf Course Total SheetPractice Facilities 10point maxDriving Range pts. Putt Green pts. Sand/Chipping Area pts.Superior 4 Superior 4 Average 2Average 3 Average 3 Inferior1Inferior 2 Inferior 2 None0Turf Care 25 point maxLandscaping pts. Irrigation pts.Type pts.Excellent 4 Greens* ens*total 1partial Auto Computer 8Superior 3 Fairways*total1 partial Automatic 4Average 2 Rough*total tal 1 partial Manual 2Inferior 0 Tees*total 1 partial*points can be awarded to each for total of 8Rowspts.3+ 51 or 2 1 or 3Use this sheet to accumulate the total points from the rating system above.DRAFTAFTA-1Page 141

October 17, 2011 (Regular Meeting)PageTees Points Rough Points General PointsNumber Width Cart PathsSize Topo/Berms Bridges/TunnelsGrass Cuts Total 0Total 0 GrassTotal 0 Practice Facilities PointsFairways PointsDriving RangeLength/Width Greens Points Putting GreenYardage Markers Construction Sand Traps/Chipping AreaGrass Grass Total 0Total 0 SizeTopo/TiersHazards Points Total 0 Turf Care PointsBunkersLandscapingWater/WetlandsIrrigationTrees/ShrubsTypeTotal 0 RowsTotal0Quality Point RangeTotal Points 0 AA 90-100pts00ptsA 80-90ptsB 70-79ptsC55-69ptsD40-54ptsE0-40ptsSee Chapter 11 – Golf Courses for the appropriate pricing schedule based onthe total points for each golf course.Chapter 10STATISTICS AND THE APPRAISAL PROCESSPREFACELike many of the technical aspects of appraising, such as income valuation,you have to work with and use statistics before you can really begin tounderstand what they tell you about your data. The point is that justbecause you are not familiar with these tools, do not be hesitant in trying afew simple ones as you will soon gain mastery thereof and seek out new andbetter tools.INTRODUCTIONDRAFTFTSTATISTICS AND THE APPRAISAL PROCESSStatistics offer a way for the appraiser to qualify many of the heretoforequalitative decisions which he has been forced to use in assigning values.In the process, he can learn more about how the data he uses behaves as wellas how it relates to the property valuation at fair market.This brings us to the definition of that word "STATISTICS". A statisticalmeasure or "statistic" is a tool that helps you better describe thecharacteristics of a set of data, such as the relationship of sale price toappraised value.While useful, a far more technical and comprehensive definition isappropriate rather than the more simplistic one given above, namely,"statistics is the theory and method of analyzing quantitative data obtainedfrom samples of observations in order to study and compare sources ofvariance of phenomena, to help make decisions to accept or rejectA-1Page 142

October 17, 2011 (Regular Meeting)Pagehypothesized relations between the phenomena, and to aid in making reliableinferences from empirical observation." The preceding, from FOUNDATIONS OFBEHAVIORAL RESEARCH by Fred N. Kerlinger, states very well what statisticsare, their usefulness, and implications for our work. His book is highlyrecommended to all who wish to gain an understanding of many statisticaltools and the requisite knowledge of the "scientific method" of constructingcases for analysis. A somewhat less advanced text for the beginner is ANINTRODUCTION TO BUSINESS AND ECONOMIC STATISTICS by John R. Stockton.It is not our intent to try and present a programmed text to teach statisticsbut we will hopefully indicate which are useful where and what they tell theproperty appraiser about his values.STATISTICS AND THE APPRAISAL PROCESSSales offer the only real set of data which can be established as indicatingmarket value for properties. Appraisals which are done to supplement salesas parcels to which one may relate for purposes of comparison are merelyattempts to predict what the sales price would be should that parcel actuallysell. It is our belief that surrogates for actual sales are needed only whenparcels (for a class) show a statistically insignificant number of sales.Particularly for single family residential properties sales are usuallyalways available and are in most cases legitimate arm's length transactions.The most frequently asked question is usually "Where am Iin relation tomarket?" There are ways of describing this relationship; each of which willhelp you understand "where" you are in relation to the market.Level of assessment in relation to market is one part of theanswer. It isusually expressed as a ratio of appraised values to sale values. Commonmeasures of this ratio, overall, for a county are"MEAN", MEDIAN, "MEASURESOF CENTRAL TENDENCY", and "PRICE RELATED ED DIFFERENTAL".SIMPLE OR UNWEIGHTED MEANThis measure is found by dividing iding the sum of allindividual sales by thenumber of sales. That is, given the following hypothetical list of sales,compute the means:OBSERVATION NUMBER SALE PRICE PRRAAPPRAISED VALUE SALES RATIO1 $22,600.$21,500. 95 %2 31,000.28,600. 923 37,800.34,000. 904 38,400. 33,000. 865 34,300. 29,500. 866 20,000. 16,000. 807 13,000. 9,800. 758 18,700. 13,500. 729 26,900. 17,200. 6410 40,800. 24,500. 60Mean Sale Ratio = 800/10 = 80%.$283,500. $227,600. 800 %Mean Appraised Value = $227600/10 = $22,760.Mean Sales Price = $283500/10 = $28,350.As you can see, there are several "MEANS" which may be computed; each ofwhich is an expression of central tendency.There is another type of mean called a WEIGHTED MEAN which reflects theimpact of the dollar magnitude of the values in the calculation of the mean.It is obtained by dividing the total of all appraised (or assessed) values bythe total of all sales prices. For example:$227,600/$283,500 = 8.3%or in the previous example:RATOTAL ASSESSED VALUE/TOTAL SALES PRICE = weighted meanThis measure is affected by large values which have a proportionately greaterA-1Page 143

October 17, 2011 (Regular Meeting)Pageimpact on the ratio than smaller values. As a general rule, this measure is,therefore, somewhat less useful for sales ratio work than the un-weightedmean.A highly useful statistic is the MEDIAN. It is a measure which is leastinfluenced by extreme values as it is based upon position rather than onlevel. That is, it is the value half-way from either end of a list of valueswhen the list is arrayed in ascending (or descending) order. If the listcontains an odd number of sales then the median is the middle value in thelist. However, if there is an even number of sales in the list then it isthe average of the two values on either side of the theoretical mid point inthe list. Using our example it is:MEDIAN = (TOTAL NUMBER OF SALES + 1) / 2 + (10 + 1) / 2 + 5.5th item in thelistThat is in our list: Sales Sales Ratio1 95%2 923 904 865 86Median 5.5 Sales---------->6 807 758 729 6410 60The median is, therefore, halfway between the ratio 86 and 80 or:MEDIAN = (86 + 80) / 2 = 166 / 2 = 83%This statistic is generally is the one normally used injudging uniformityand level of assessment. (Note: you may also calculate a median sales valueas well as a median appraised value.)MODEThe mode is a measure of central tendency that is easy to understand. It isthe value in the set of observations which occurs most frequently. In ourexample, the mode of sales ratios would be86% (occurs 2 times).MEASURES OF VARIABILITY ILITYA classic example of reliance onthe use of the mean only as a method ofdescription may be rather graphically illustrated by the following:If you were fired upon onetime and were missed by 100 yards and were firedupon a second time and werehit, you could conclude that you were missed byan average of 50 yards. The point is the mean does not tell the whole storyabout the data. Other tools are needed to better describe the data. Thesetools are measures of how much you miss the mean (in general) or in moretechnical terms, measures of dispersion.RANGEThe range is simply the lowest and highest value in your set of observationssubtracted from one another; although it may be reported as the minimum andmaximum values themselves. In our example, you could say the range (for thesales ratios) is:35% or from 60% to 95%As a general statement it is not too useful in analysis due to its obviousdependence on extreme values.MEAN DEVIATION & MEDIAN DEVIATIONThis measure is the average of the difference between the mean (or median)and the individual observations.MD = [d] / N or [x] / NDRAFTThat is, the mean or median deviation is the sum of the absolute value of thedifferences between the mean (or median) and each observation divided by theA-1Page 144

October 17, 2011 (Regular Meeting)Pagenumber of observations. (Absolute value means the signs are ignored, that isassumed to be positive, when accumulating [x] or [d].)For our example:SALES RATIO - MEAN = [x] ([d] is used for the median)95 - 80 = 1592 - 80 = 1290 - 80 = 1086 - 80 = 686 - 80 = 680 - 80 = 075 - 80 = 572 - 80 = 864 - 80 = 1660 - 80 = 20Hence: MD = 98 / 10 = 9.8%This ratio expresses the average amount by which the data varies from themean (or median) in a particular set of data. It is influenced by extremesas is the mean and even when computed about the median, it is likewiseinfluenced. It also is not useful in making further statistical analysis ofthe data.STANDARD DEVIATIONTo overcome the handicaps of the mean deviation, the standard deviation isused. It is a numerical measure of the degree of dispersion,variability, ornon-homogeneity of the data to which it is applied.In calculation, it issimilar to the average deviation but differs inits method of averagingdifferences from theRAmean. It does this by squaring each difference andeventually summing all squared differences averaging them and taking thesquare root thereof giving an "average deviation"from the mean.In practice it is quite easy to compute using a handy "working formula" tomake the task easier. First the formal formula:STANDARD DEVIATION = (X-U) 2 or (x-u) Where u = "mu"N N-1 -uA(arithmetic mean)Sum of the individual differences squaredNumber of observationsThe second formula using N-1 is most often used when dealing with sample dataand is used in our sales ratioreports.In our example, using sales ratios it would be:Observation X (X-u) (X-u) 21 95% 15 2252 92 12 1443 90 10 1004 86 6 365 86 6 366 80 0 07 75 5 258 72 8 649 64 16 25610 60 20 400X = 800% (X-u) 2 = 1286DRAFTArithmetic Mean (u) Sales Ratio = 800 / 10 = 80%Hence: SD = (X-u) 2 OR SD = -u) 2N N-11286 = 128610 10-1A-1Page 145

October 17, 2011 (Regular Meeting)Page128.6 = 142.8911.34 = 11.95The standard deviation is useful in that it is logical mathematically and mayhence be used satisfactorily in further calculations. This is itsoutstanding superiority over the other measures of dispersion.FREQUENCY DISTRIBUTIONSThis is a good time to discuss distributions. All frequency distributionsare an arrangement of numerical data according to size or magnitude.Distributions are normally presented as tables or graphs. The followingtable and graph is taken from our example:SALES RATIOCLASS INTERVALNUMBER OFOCCURRENCES91 -100 281 - 90 371 - 80 361 - 70 151 - 60 110NUMBER 4 -RA3 -2 -1 -60 7080 90 100SALESRATIOSWhen describing our observations, we really are trying to use numbers [mean,median, mode, standard deviation,average deviation, etc.] to give a mentalpicture of what our frequency distribution would look like if we drew it on agraph.A particularly shaped distribution is the one from which we depart whentrying to visualize the shape of a distribution when given such statistics asthe mean, median and mode for information. The reference point is what iscalled the "NORMAL DISTRIBUTION". It has some particular features by whichit is characterized and referred to. This is what it looks like:DRAFT"Normal" Distribution Showing the Percentage of the Area Included Within OneStandard Deviation Measured Both Plus and Minus About the Arithmetic Mean.The MEAN, MEDIAN, and MODE are all equal. It also possesses some traitswhich make it statistically useful in making decisions about differences indistributions.A-1Page 146

October 17, 2011 (Regular Meeting)PageOne of these properties is that one may determine what percent of theobservations lie within; one, two, or three times the calculated standarddeviation by using pre-computed tables. (In fact, any fractional part of thestandard deviation may also be used.)The way it would likely be useful to you is in making a statement about theuniformity of your values which is in part what it measures. For instance,if you have a set of sales with a mean of 87% and a Standard Deviation of10%, you could conclude that 95.46% of all sales would fall between thelimits of 75.46% and 115.46%. Extrapolating that sales represent the rest ofthe parcels in your county (we leave the question of the validity of thisassumption up to you), you could then have some mental picture of how yourcounty roll values would distribute themselves in relation to the marketvalues of the parcels.For all the statistically astute, we do include two things: (1) rememberthat the distribution must be normal or approximately so for this to be trueand (2) if there is ever a source of disagreement, sales ratio studies aresurely prime material. However, we will let the relative merits of the casego untouched in this text.One final word on the description of a distribution. When you first begin towork with these tools, please get a simple straight forward text such as oneof the "cram course" texts on statistics available in any college bookstorewith an appealing title such as STATISTICS MADE SIMPLE, etc. You will findit most useful in attacking problems. One we recommend is available fromBarnes & Noble in their college outline series titled tled "STATISTICAL METHODS".RELATIVE MEASURE OF VARIATIONHandy statistical tools are the relative measures. They are ways of relatingback to the mean or median in discussing the degreeof variance in a set ofobservations. Three common ones are:AVERAGE DEVIATION ABOUT THE MEAN X 100MEANSTANDARD DEVIATION X 100MEAN= Coefficient of dispersionof the average deviation= Coefficient of dispersion of the standard deviationSTANDARD DEVIATION ABOUT THE MEDIAN X 100 = Coefficient of dispersion of the median deviationThe last two yield the most useful statistic in that the standard deviationis significant in appraising in relationship to the level as there are fewwho would want a ratio to go consistently over 100% (which is one use of thestandard deviation) or whom would want a mean of 70% with a relative error of35% on 68% of all parcels.SHAPEDRAFTHow do you describe the shape of a distribution? Well, we have used themean, median, mode, average and standard deviation. We also would like to beable to tell the extent to which our values were consistently biased eitherhigh or low. The statistics measuring this are the coefficients of skewness.That is, a measure of the degree to which the distribution departs from thenormal distribution.There are three, more or less, classic shapes a distribution may take(although it may look like anything!) They are:SKEWED LEFT NORMAL SKEWED RIGHTA-1Page 147

October 17, 2011 (Regular Meeting)PageSkewness is a term for the degree of distortion from symmetry exhibited by afrequency distribution. What this means is that if you were to graph thesales ratios you would expect that all errors should be random and hencesymmetrical and not biased either low or high for certain properties.Thiscan be checked by using the common measures of degree of skewness.andSK 1 = 3 (MEAN-MODE) Note: (Pearson's Coefficient of Skewness)STANDARD DEVIATIONSK 2 = (Q3 - MEDIAN) - (MEDIAN - Q1)(Q3 - Q1)The second measure uses a "QUARTILE" which is something like the median (infact, the median is the Q2 or second quartile orquarter, EG 50% of the waythrough the list, item) but is the item 25% (Q1) down the list and the 75%(Q3) item down the list of ordered observationsand may be determined much asis the median.NON PARAMETRIC STATISTICS STICSThis class of statistics isuseful in that unlike many statistical tools,they do not depend on having normally distributed values to be meaningful.DRAFTThe most usable is the chi-squared statistic. It is simple and is veryuseful in testing ting a number ofcommon questions or hypotheses which you poseformally or informally in appraising.Suppose, for instance, nce, you have collected a set of observations of the saleparcels in an area and you wish to compare the distribution of these saleswith the distribution of all parcels for the area to see if the distributionsmatch up and will give you some assurance that the sales are comparable tothe universe of all parcels. To do this let us assume you use a singlemethod of classification, age, and restrict the discussion to only a singleexterior wall type (a good discriminator).How do you proceed? First classify the sale parcels into groups of 5 yearsalthough the greater of lesser intervals could have been selected dependingon our data. For example:TABLE OF ACTUAL FREQUENCIESFOR SALE PARCELSAGE (in years) FREQUENCY PERCENT OFINTERVAL IN NUMBER TOTAL1 - 5 10 13.26 -10 22 28.811 -15 17 22.416 -20 10 13.221 -25 7 9.226 -30 10 13.2A-1Page 148

October 17, 2011 (Regular Meeting)Page76 100.0%Then classify all parcels for the area into groups of a like interval usedwith the sale parcels. For example:TABLE OF ACTUAL FREQUENCIESFOR SALE PARCELSAGE (in years) FREQUENCY PERCENT OFINTERVAL IN NUMBER TOTAL1 - 5 128 12.26 -10 234 22.411 -15 355 33.916 -20 139 13.321 -25 87 8.326 -30 104 9.91,047 100.0%The question we really want to ask is are the two distributions the same (inthe sense that the distribution of parcels by age makes them equal forpurposes of judging similarities) or are the distributions different. Toanswer this, we must consider the element of chance. It is possible that thesales are distributed like the total area but show difference in cellfrequencies due to chance alone, for as you may observe, the percentages ofthe total by age are indeed different.We would expect the sales to be distributed in like frequencies as the totalarea was distributed unless the sales do not represent the area under study.The use of a very handy tool, the statistic tistic known as theCHI-SQUARE (X 2 )test, is worth learning. It is useful ul in that itdoes not require that onehave normally distributed data to be valid; hence it is non parametric. Itis used by taking an expected frequency and comparing it to the actual orobserved frequency. In our case, it is the area parameters projected uponthe sales data.We would expect the number of sale parcels per age group to be the same asthe frequencies observed for the total of all parcels in the hypotheticalarea under consideration. on. Therefore, we usethe percentages for the total togenerate the expected number of sales foreach age interval.The CHI-SQUARE statistic expressed as aformula is:x 2 =Σ[(fo-fe)2/fe] fe)2/fe]where fo = frequency observedfe = frequency expectedExample:EXPECTED NUMBERPERCENT OFTOTAL OF SALES INTOTAL PARCEL x SALES = EACH INTERVAL12.2 76 9.322.4 76 17.033.9 76 25.813.3 76 10.18.3 76 6.39.9 76 7.5100.0% 76.The actual number of sales in each interval is set down. One then subtractsthe estimated number from the observed number of sales, interval by interval,squaring the result and dividing by the expected number.Example:GROUP OBSERVED EXPECTED OBSERVED SQUARED DIVIDED BYFREQUENCY FREQUENCY MINUS EXPECTED RESULT EXPECTED1 10 09.3 0.70 00.49 0.0532 22 17.0 5.00 25.00 1.4713 17 25.8 8.80 77.44 3.002A-1Page 149

October 17, 2011 (Regular Meeting)Page4 10 10.1 0.10 00.10 0.0105 07 06.3 0.70 00.49 0.0536 10 07.5 2.50 06.25 0.833X 2 = 5.422The number 5.422 is the chi-square for this comparison. It is evaluatedbased upon what is known as DEGREES OF FREEDOM of the problem and the use ofa table of chi-square values common to most statistics texts. We may sayhere that "degrees of freedom" means the latitude of variation a statisticalproblem has. It is the number of groups (Nk) minus 3 or V = (N k - 3). Inthis case V = 3.Consulting our table, we find that the probability of having a chi-square dueto chance of 5.42 is approximately .75 or sufficiently different from .95 forus to state that the sales do differ significantly from the actualdistribution of all parcels. Hence, we would conclude that we should becareful in the extrapolation of sale parcel statistics to the entiredistribution of all parcels.CCINTRODUCTIONChapter 11COUNTY SPECIFICATIONSThis chapter contains all of the specific c information which pertainsdirectly to the County. Data contained in this chapter includes:Parcel Number ConventionsValuation ModelsImprovement Base Rate SchedulesesImprovement Depreciation SchedulesAuxiliary Area CodesOther Building SchedulesesExtra Feature SchedulesOverview of the Appeals peals ProcessPARCEL NUMBER CONVENTIONSThe following is the format of the County parcel number as required forcoding all input data.This number is edited to help prevent incorrect data from reaching theMaster Appraisal praisal File. In addition, proper use of this format on theTax Roll l File will enable the Master Appraisal File and Tax Roll Filesto be matched for automated transfer of data between these two computerfiles.CABARRUSDDRAFTCABARRUS COUNTY PARCEL NUMBER CONVENTIONSINTERNAL REPRESENTATIONLIMITATIONS01 - 04 Sheet Digit; 4579-4694, 5505-5694, 6601-661305 - 06 Block Digit; 00-9907 - 10 Parcel Digit; 0000-999911 - 14 Divided Interest Alpha / Digit; 0000-9999The following valuation models are the mathematical expressions of value usedin determining estimated market value.The quality factors and formulas for determining the index values of each areshown. All fields shown require an entry even though the entry may be zeroor blank.Buildings that do not conform to the description defined in this chapter willbe priced either through the actual cost found in the area or through the useof Marshall Swift pricing service adjusted to the appraisal date.MODEL 01 SINGLE FAMILY RESIDENTIAL - STRUCTURAL ELEMENT DATAFOUNDATION PTS ROOF STRUCTURE PTS HEATING FUEL PTS01 EARTH 0 08 IRREGULAR TRUSS 13 01 NONE 002 PIERS 2 09 BARJOIST 11 02 OIL/WD/COAL 0A-1Page 150

October 17, 2011 (Regular Meeting)Page03 CONT FOOTING* 5 10 STEEL FRM, TRUSS 13 03 GAS 104 SPREAD FOOTING 6 11 BOWSTRING TRUSS 9 04 ELECTRIC* 105 SPECIAL FOOTING 10 12 REINFORCE CONC 17 05 SOLAR 1FLOOR SYSTEM 13 PRESTRESS CONC 19 HEATING TYPE01 NONE 0 ROOFING COVER 01 NONE 002 SLAB ON GRADE 5 01 CORR/ SHEET METAL 2 02 BASEBOARD 303 SLAB ABOVE GRADE 9 02 ROLL COMP 1 03 AIR-NO-DUCT 204 PLYWOOD* 8 03 COMPOSITION SHINGLE* 3 04 AIR-DUCTED 405 WOOD 9 04 BLT UP TAR&GRVL 4 05 RADIANT SUSPENDED 206 PLATFORM HGT 10 05 RUBBERIZED 10 06 HOTWATER 507 STRUCT SLAB 11 06 ASBTS-FIBER SHG/CORR 4 07 STEAM 5EXTERIOR WALL 07 TILE CLAY 14 08 RADIANT ELECTRIC 301 SIDING MINIMUM 6 08 WOOD SHINGLE/SHAKE 6 09 RADIANT WATER 602 CORR METAL LIGHT 7 09 COPPER 20 10 HEAT PUMP* 403 COMP OR WALL BRD 10 10 COMP. SHINGLE HEAVY 5 11 HEAT PUMP WALL UT 204 SIDING NO SHTG 19 11 SLATE 14 12 HEAT PUMP LOOP SYS 705 ASBTS-FIBER SHG/CORR 27 12 METAL PREFINISHED 6 AIR CONDITION TYPE06 BRD&BAT/PLYWOOD 21 13 METAL STANDING SEAM 10 01 NONE 007 CEMENT FIBER SID 30 14 TILE CONC/PLASTIC 9 02 WALL UNIT 208 MASONITE 29 15 ENAMEL/STAINLESS SHNG 13 03 CENTRAL* 409 WOOD ON SHTG 30 16 CEMENT FIBER SHINGLE 8 04 PACKAGE ROOF 410 ALUM, VINYL* 30 INTERIOR WALL 05 CHILLED WATER 311 CONCRETE BLOCK 21 01 MASNRY/MIN 612 STUCCO 30 02 WALLBRD/WD/METAL 9 FIREPLACE (PRICE X QUALITY)13 STUCCO SYNTHETIC 33 03 PLASTER 20 NONE 014 DESIGN VINYL 31 04 PLYWOOD PANEL 16 02 PREFAB 135015 BRD&BAT 12"/WD SHG 31 05 DRYWALL/SHEETROCK* 20 03 1 STY SINGLE 225016 LOG 33 06 CUSTOM INTERIOR 32 04 2 STY SNGL/1 DBL/2PF 280017 CEDAR, REDWOOD 32 INTERIOR FLOOR COVER 05 2 OR MORE 450018 SIDING MAXIMUM 36 01 NONE 0 06 MASSIVE 335019 ULT BRICK/ IMAT STONE 32 02 PLYWD, LINM 2 07 2 OR MORE MASSIVE 670020 FACE BLOCK/COM BRICK 33 03 CONC FINISHED 1 MARKET/DESIGN FACTOR21 FACE BRICK 35 04 CONC COATED 2 01 MARKET FACTOR 1 .9222 STONE 49 05 ASPHALT TILE 2 02 MARKET FACTOR 2 .9623 CORR METAL HEAVY 6 06 RUBBER/CORK 4 03 MARKET FACTOR 3* 1.0024 PREFAB METAL 15 07 VINYL TILE 6 04 MARKET FACTOR 4 1.0425 RNFR CONCRETE 40 08 SHEET VINYL* 6 05 MARKETFACTOR 5 1.0626 PRECAST PANEL 36 09 PINE/SOFT/LAM WOOD 10 06 MARKET FACTOR 6 1.1027 PREFIN METAL 43 10 TERRAZZO 18 07 MARKET FACTOR 7 1.1528 GLASS/THRML 46 11 CERAMIC TILE 18 QUALITY ADJUSTMENTROOF STRUCTURE 12 HARDWOOD/HEART PINE 14 01 MINIMUM.7501 FLAT 3 13 PARQUET 14 02 BELOW AVERAGE.9002 SHED 5 14 CARPET* 6 03 AVERAGE*1.0003 GABLE* 7 15 HARD TILE 18 04 ABOVE AVERAGE 1.1004 HIP 9 16 SEAMLESS COATING 8 05 ABOVE AVG/CUSTOM 1.2505 GAMBREL/MAN 9 17 PRECAST CONC 1 06 EXCELLENT 1.5006 IRR/CTHRL 13 18 SLATE 2307 WOOD TRUSS 07 19 MARBLE 44* Indicates the standard used for a 100 point structure.MODEL 01 SINGLE FAMILY RESIDENTIALBEDROOMS BATHS 1/2BATHS POINTSXXXX BEDROOMS BATHS 1/2 BATHS POINTS1 0 0 04 0 0 21 0 1 24 0 1 41 1 0 44 1 0 81 1 1 64 1 1 102 0 0 04 2 0 132 0 1 34 2 1 152 1 0 74 3 0 162 1 1 94 3 1 172 2 0 115 0 0 22 2 1 125 0 1 43 0 01 5 1 0 83 0 14 5 1 1 103 1 08 5 2 0 133 1 110 5 2 1 15*3 2 012 5 3 0 173 2 113 5 3 1 183 3 015 5 3 2 19DRAFTFTIf Bedroom/Bath count exceeds chart’s figures, carry highest pointSIZE FACTOR CHARTSquare footage comes from BAS, FUS, LLF, and SFB.SQ.FT. SIZE FACTOR SQ.FT. SIZE FACTOR0 - 600 1.30 1021 - 1050 1.08601 - 620 1.29 1051 - 1100 1.07621 - 640 1.28 1101 - 1150 1.06641 - 660 1.27 1151 - 1200 1.05661 - 680 1.26 1201 - 1250 1.04681 - 700 1.25 1251 - 1300 1.03701 - 720 1.24 1301 - 1350 1.02721 - 740 1.23 1351 - 1450 1.01741 - 760 1.22 *1451 - 1500 1.00761 - 780 1.21 1501 - 1600 .99781 - 800 1.20 1601 - 1700 .98801 - 820 1.19 1701 - 1800 .97821 - 840 1.18 1801 - 1900 .96841 - 860 1.17 1901 - 2000 .95861 - 880 1.16 2001 - 2100 .94A-1Page 151

October 17, 2011 (Regular Meeting)Page881 - 900 1.15 2101 - 2200 .93901 - 920 1.14 2201 - 2300 .92921 - 940 1.13 2301 - 2400 .91941 - 960 1.12 2401 - 2500 .90961 - 980 1.11 2501 - 2700 .89981 - 1000 1.10 2701 - 2900 .881001 - 1020 1.09 2901 - UP .87* Indicates the standard used for a 100 point structure.MODEL 01 - USE CODE 01E - SINGLE FAMILY EXCEPTIONALBATHSFIREPLACE# 0F POINTS # 0F POINTS CODE DESCRIPTION PRICE*2 3 10 16 01 NONE 03 5 11 18 02 PREFAB 27004 7 12 19 03 1 STY SINGLE 45005 9 13 20 04 2 STY SNG/1 DBL 56006 10 14 22 05 2 OR MORE 90007* 12 15 23 06 MASSIVE 85008 13 16 25 07 >2 MASSIVE 169009 15 17-UP 27*Times the Quality Adjustment.SIZE FACTOR CHART – USE CODE 01ESquare footage is calculated from the BAS, FUS, LLF,and SFB sub areas.SQ. FT. SIZE FACTOR SQ. FT.SIZE FACTOR0 - 2199 1.25 5400- 5599 1.052200 - 2399 1.23 5600 - 5799 1.052400 - 2599 1.21 5800- 5999 1.042600 - 2799 1.20 6000 - 6399 1.032800 - 2999 1.18 6400- 6799 1.023000 - 3199 1.17 6800- 7199 1.013200 - 3399 1.16 7200 - 7599* 1.003400 - 3599 1.157600 - 7999 0.993600 - 3799 1.148000 - 8599 0.983800 - 3999 1.13138600 - 9199 0.974000 - 4199 1.129200 - 9799 0.964200 - 4399 1.119800 - 10399 0.954400 - 4599 1.1010400 - 11199 0.944600 - 4799 1.0911200 - 11999 0.934800 - 4999 1.0812000 - 12799 0.925000 - 5199 1.0712800 - 13599 0.915200 - 5399 1.0613600 - 14499 0.9014500 - UP 0.89* Indicates the standard usedfor a 100 point structure.AFMODEL 02 MANUFACTURED HOME CONSTRUCTION - STRUCTURAL ELEMENT DATAFOUNDATION PTS ROOF STRUCTURE PTS HEATING FUEL PTS01 EARTH 0 08 IRREGULAR TRUSS 8 01 NONE 002 PIERS* 5 09 BARJOIST 14 02 OIL/WD/COAL 003 CONT FOOTING 8 10 STEEL FRM, TRUSS 12 03 GAS 104 SPREAD FOOTING 9 11 BOWSTRING TRUSS 10 04 ELECTRIC* 105 SPECIAL FOOTING 12 12 REINFORCE CONC 18 05 SOLAR 1FLOOR SYSTEM 13 PRESTRESS CONC 20 HEATING TYPE01 NONE 0 ROOFING COVER 01 NONE 002 SLAB ON GRADE 7 01 CORR/ SHEET METAL 2 02 BASEBOARD 403 SLAB ABOVE GRADE 12 02 ROLL COMP 2 03 AIR-NO-DUCT 304 PLYWOOD* 11 03 COMPOSITION SHINGLE* 5 04 AIR-DUCTED 505 WOOD 12 04 BLT UP TAR&GRVL 5 05 RADIANT SUSPENDED 306 PLATFORM HGT 12 05 RUBBERIZED 16 06 HOTWATER 607 STRUCT SLAB 14 06 ASBTS-FIBER SHG/CORR 6 07 STEAM 6EXTERIOR WALL 07 TILE CLAY 23 08 RADIANT ELECTRIC 401 SIDING MINIMUM 8 08 WOOD SHINGLE/SHAKE 10 09 RADIANT WATER 802 CORR METAL LIGHT 9 09 COPPER 33 10 HEAT PUMP* 503 COMP OR WALL BRD 15 10 COMP. SHINGLE HEAVY 8 11 HEAT PUMP WALL UT 204 SIDING NO SHTG 21 11 SLATE 23 12 HEAT PUMP LOOP SYS 905 ASBTS-FIBER SHG/CORR 26 12 METAL PREFINISHED 3 AIR CONDITION TYPE06 BRD&BAT/PLYWOOD 26 13 METAL STANDING SEAM 17 01 NONE 007 CEMENT FIBER SID 34 14 TILE CONC/PLASTIC 15 02 WALL UNIT 308 MASONITE 33 15 ENAMEL/STAINLESS SHNG 22 03 CENTRAL* 509 WOOD ON SHTG 34 16 CEMENT FIBER SHINGLE 13 04 PACKAGE ROOF 510 ALUM, VINYL 34 INTERIOR WALL 05 CHILLED WATER 411 CONCRETE BLOCK 24 01 MASNRY/MIN 8A-1Page 152

October 17, 2011 (Regular Meeting)Page12 STUCCO 34 02 WALLBRD/WD/METAL 12 FIREPLACE (PRICE X QUALITY)13 STUCCO SYNTHETIC 37 03 PLASTER 28 NONE 014 DESIGN VINYL 35 04 PLYWOOD PANEL* 24 02 PREFAB 100015 BRD&BAT 12"/WD SHG 35 05 DRYWALL/SHEETROCK 28 03 1 STY SINGLE 180016 LOG 37 06 CUSTOM INTERIOR 35 04 2 STY SNGL/1 DBL/2PF 225017 CEDAR, REDWOOD 36 INTERIOR FLOOR COVER 05 2 OR MORE 360018 SIDING MAXIMUM 41 01 NONE 0 06 MASSIVE 390019 ULT BRICK/ IMAT STONE 36 02 PLYWD, LINM 2 07 2 OR MORE MASSIVE 560020 FACE BLOCK/COM. BRICK 37 03 CONC FINISHED 3 MARKET/DESIGN FACTOR21 FACE BRICK 40 04 CONC COATED 5 01 MARKET FACTOR 1 .9222 STONE 56 05 ASPHALT TILE 3 02 MARKET FACTOR 2 .9623 CORR METAL HEAVY 13 06 RUBBER/CORK 5 03 MARKET FACTOR 3* 1.0024 PREFAB METAL* 27 07 VINYL TILE 8 04 MARKET FACTOR 4 1.0425 RNFR CONCRETE 49 08 SHEET VINYL* 8 05 MARKET FACTOR 5 1.0626 PRECAST PANEL 42 09 PINE/SOFT/LAM WOOD 13 06 MARKET FACTOR 6 1.1027 PREFIN METAL 55 10 TERRAZZO 19 07 MARKET FACTOR 7 1.1528 GLASS/THRML 60 11 CERAMIC TILE 24 QUALITY ADJUSTMENTROOF STRUCTURE 12 HARDWOOD/HEART PINE 19 01 MINIMUM .7501 FLAT 4 13 PARQUET 18 02 BELOW AVERAGE .9002 SHED 6 14 CARPET* 8 03 AVERAGE* 1.0003 GABLE* 9 15 HARD TILE 24 04 ABOVE AVERAGE 1.1004 HIP 10 16 SEAMLESS COATING 11 05 ABOVE AVG/CUSTOM 1.2505 GAMBREL/MAN 12 17 PRECAST CONC 3 06 EXCELLENT 1.5006 IRR/CTHRL 14 18 SLATE 3007 WOOD TRUSS 08 19 MARBLE 59* Indicates the standard used for a 100 point structure.Model 02 - MANUFACTURED HOME CONSTRUCTIONSIZE FACTOR - USE CODE 2 (Multi-Sectional)HEATED SQ. FT. SIZE FACTOR HEATED SQ. FT. SIZE FACTOR0 - 600 130% 941 - 960107%601 - 610 129% 961 - 980106%611 - 620 128% 981- 1000105%621 - 630 127% 1001 - 1020104%631 - 640 126% 1021- 1040103%641 - 650 125% 1041 - 1080 102%651 - 660 124% 1081 -1120 101%661 - 670 123% *1121 - 1160 100%671 - 680 122% 1161- 1200 99%681 - 690 121%1201 - 1240 98%691 - 700 120%1241 - 1280 97%701 - 720 119%1281 - 1320 96%721 - 740 118%18%1321 - 1360 95%741 - 760 117%1361 - 1400 94%761 - 780 116%1401 - 1440 93%781 - 800 115%1441 - 1480 92%801 - 820 114%14%1481 - 1520 91%821 - 840 113%13%1521 - 1560 90%841 - 860 112% 1561 - 1600 89%861 - 880 111% 1601 - 1650 88%881 - 900 110% 1651 - 1700 87%901 - 920 109% 1701 - 1800 86%921 - 940 108% 1801 - UP 85%SIZE FACTOR - USE CODE 03 (SINGLE WIDE)DRAFTHEATED SQ. FT. SIZE FACTOR HEATED SQ. FT. SIZE FACTOR0 - 200 130% 626 - 650 99%201 - 225 126% 651 - 675 98%226 - 250 124% 676 - 700 97%251 - 275 122% 701 - 725 96%276 - 300 120% 726 - 750 95%301 - 325 118% 751 - 800 94%326 - 350 116% 801 - 850 93%351 - 375 114% 851 - 900 92%376 - 400 112% 901 - 950 91%401 - 425 110% 951 - 1000 90%426 - 450 108% 1001 - 1050 89%451 - 475 106% 1051 - 1100 88%476 - 500 104% 1101 - 1150 87%501 - 550 102% 1151 - 1200 86%551 - 600 101% 1201 - UP 85%A-1Page 153

October 17, 2011 (Regular Meeting)Page*601 - 625 100%* Indicates the standard used for a 100 point structure.MODEL 03 CONDOMINIUMS - STRUCTURAL ELEMENT DATAFOUNDATION PTS ROOF STRUCTURE PTS HEATING FUEL PTS01 EARTH 0 08 IRREGULAR TRUSS 8 01 NONE 002 PIERS 2 09 BARJOIST 14 02 OIL/WD/COAL 003 CONT FOOTING* 4 10 STEEL FRM, TRUSS* 12 03 GAS 104 SPREAD FOOTING 5 11 BOWSTRING TRUSS 10 04 ELECTRIC* 105 SPECIAL FOOTING 10 12 REINFORCE CONC 18 05 SOLAR 1FLOOR SYSTEM 13 PRESTRESS CONC 20 HEATING TYPE01 NONE 0 ROOFING COVER 01 NONE 002 SLAB ON GRADE 8 01 CORR/ SHEET METAL 1 02 BASEBOARD 303 SLAB ABOVE GRADE 10 02 ROLL COMP 1 03 AIR-NO-DUCT 204 PLYWOOD 9 03 COMPOSITION SHINGLE* 2 04 AIR-DUCTED 405 WOOD* 10 04 BLT UP TAR&GRVL 2 05 RADIANT SUSPENDED 206 PLATFORM HGT 11 05 RUBBERIZED 7 06 HOTWATER 507 STRUCT SLAB 15 06 ASBTS-FIBER SHG/CORR 3 07 STEAM 5EXTERIOR WALL 07 TILE CLAY 9 08 RADIANT ELECTRIC 301 SIDING MINIMUM 6 08 WOOD SHINGLE/SHAKE 4 09 RADIANT WATER 602 CORR METAL LIGHT 6 09 COPPER 13 10 HEAT PUMP* 403 COMP OR WALL BRD 9 10 COMP. SHINGLE HEAVY 3 11 HEAT PUMP WALL UT 204 SIDING NO SHTG 16 11 SLATE 9 12 HEAT PUMP LOOP SYS 705 ASBTS-FIBER SHG/CORR 24 12 METAL PREFINISHED 4 AIR CONDITION TYPE06 BRD&BAT/PLW 18 13 METAL STANDING SEAM 7 01 NONE 007 CEMENT FIBER SID 26 14 TILE CONC/PLASTIC 6 02 WALL UNIT 208 MASONITE 25 15 ENAMEL/STAINLESS SHNG 9 03 CENTRAL* 509 WOOD ON SHTG* 26 16 CEMENT FIBER SHINGLE 5 04 PACKAGE ROOF 510 ALUM, VINYL 26 INTERIOR WALL 05 CHILLED WATER 411 CONCRETE BLOCK 18 01 MASNRY/MIN 612 STUCCO 26 02 WALLBRD/WD/METAL 9 STRUCTURAL FRAME13 STUCCO SYNTHETIC 29 03 PLASTER 22 01 NONENE014 DESIGN VINYL 27 04 PLYWOOD PANEL 18 02 WOOD FRAME* 315 BRD&BAT 12"/WD SHG 27 05 DRYWALL/SHEETROCK* 22 03 PREFABRICATED 116 LOG 29 06 CUSTOM INTERIOR IOR 30 04 MASONRY 417 CEDAR, REDWOOD 28 INTERIOR FLOOR COVER05 RNFRD CONC 818 SIDING MAXIMUM 32 01 NONE 0 06 STEEL 519 ULT BRICK/ IMAT STONE 28 02 PLYWD, LINM2 07 FIREPROOF STEEL 1020 FACE BLOCK/COM. BRICK 29 03 CONC FINISHED 1 08 SPECIAL 1421 FACE BRICK 31 04 CONC COATED2 CEILING & INSULATION22 STONE 43 05 ASPHALT TILE2 01 SUS CEIL INS 423 CORR METAL HEAVY 5 06 RUBBER/CORK3 02 SUS WALL INS 424 PREFAB METAL 13 07 VINYL TILE5 03 SUS CL/WL INS 525 RNFR CONCRETE 35 08 SHEET VINYL5 04 SUS NO INS 326 PRECAST PANEL 31 09PINE/SOFT/LAM WOOD 8 05 NOT SUS CEIL 327 PREFIN METAL 37 10 TERRAZZO15 06 NOT SUS WALL 328 GLASS/THRML 40 11 CERAMICTILE15 07 NT SUS CL/WL* 4ROOF STRUCTURE 12 HARDWOOD/HEART PINE 12 08 NT SUS NO IN 201 FLAT 4 13 PARQUET12 09 ROOF INSUL 102 SHED 6 14 CARPET*5 10 WALL INSUL 103 GABLE* 8 15 HARD TILE 15 11 RF/WL INS 204 HIP 10 16 SEAMLESS COATING 7 12 NO CEIL INS 005 GAMBREL/MAN 12 17 PRECAST CONC 106 IRR/CTHRL 14 18SLATE 1907 WOOD TRUSS 08 19MARBLE 37* Indicates the standard usedfor a 100 point structure.MODEL 03 CONDOMINIUMSDRAFTFTBEDROOMS BATHS 1/2 BATHS POINTS XXXX BEDROOMS BATHS 1/2 BATHS POINTS1 0 0 0 4 0 0 11 0 1 2 4 0 1 31 1 0 4 4 1 0 51 1 1 6 4 1 1 72 0 0 1 4 2 0 92 0 1 2 4 2 1 112 1 0 4 4 3 0 132 1 1 6 4 3 1 152 2 0 8 5 0 0 12 2 1 10 5 0 1 33 0 0 1 5 1 0 53 0 1 3 5 1 1 73 1 0 5 5 2 0 9*3 1 1 7 5 2 1 113 2 0 9 5 3 0 133 2 1 11 5 3 1 153 3 0 13 5 3 2 17A-1Page 154

October 17, 2011 (Regular Meeting)PageIf Bedroom/Bath count exceeds chart’s figures, carry highest pointsSIZE FACTORSquare footage comes from BAS, FUS, LLF, and SFB.Square Footage Factor Square Footage Factor0 - 600 1.25 901 - 920 1.09601 - 620 1.24 921 - 940 1.08621 - 640 1.23 941 - 960 1.07641 - 660 1.22 961 - 980 1.06661 - 680 1.21 981 - 1000 1.05681 - 700 1.20 1001 - 1002 1.04701 - 720 1.19 1021 - 1040 1.03721 - 740 1.18 1041 - 1060 1.02741 - 760 1.17 1061 - 1100 1.01761 - 780 1.16 *1101 - 1150 1.00781 - 800 1.15 1151 - 1200 .99801 - 820 1.14 1201 - 1300 .98821 - 840 1.13 1301 - 1400 .97841 - 860 1.12 1401 - 1500 .96861 - 880 1.11 1501 - UP .95881 - 900 1.10MARKET/DESIGN FACTOR FIREPLACE (PRICE X QUALITY) QUALITY ADJUSTMENT01 MARKET FACTOR 1 .92 01 NONE 0 01 MINIMUM.7502 MARKET FACTOR 2 .96 02 PREFAB $1350 02 BELOW AVERAGE .9003 MARKET FACTOR 3* 1.00 03 1 STY SINGLE $2250 03 AVERAGE* 1.0004 MARKET FACTOR 4 1.04 04 2 STY SNGL/1 DBL/2PF $280004 ABOVE AVERAGE 1.1005 MARKET FACTOR 5 1.06 05 2 OR MORE $4500 05 ABOVE AVG/CUSTOM 1.2506 MARKET FACTOR 6 1.10 06 MASSIVE $335006 EXCELLENT 1.5007 MARKET FACTOR 7 1.15 07 2 OR MORE MASSIVE$6700* Indicates the standard used for a 100 point structure.STRRAMODEL 04 OFFICE CONSTRUCTION - STRUCTURAL ELEMENT DATAFOUNDATION PTSROOF STRUCTUREPTS HEATING FUEL PTS01 EARTH 0 08 IRREGULAR TRUSS 17 01 NONE 002 PIERS 2 09 BARJOIST9 02 OIL/WD/COAL 003 CONT FOOTING 4 10 STEEL FRM, TRUSS 10 03 GAS 104 SPREAD FOOTING* 6 11 BOWSTRINGTRUSS 8 04 ELECTRIC* 105 SPECIAL FOOTING 12 12 REINFORCE CONC 10 05 SOLAR 1FLOOR SYSTEM 13 PRESTRESS CONC 11 HEATING TYPE01 NONE 0 COVER 01 NONE 002 SLAB ON GRADE* 5 01CORR/ SHEET METAL 1 02 BASEBOARD 403 SLAB ABOVE GRADE 11 02ROLL COMP 1 03 AIR-NO-DUCT 304 PLYWOOD 9 03 COMPOSITION SHINGLE* 2 04 AIR-DUCTED 505 WOOD 1104 BLT UP TAR&GRVL 3 05 RADIANT SUSPENDED 306 PLATFORM HGT 1605 RUBBERIZED 6 06 HOTWATER 807 STRUCT SLAB 16 06 ASBTS-FIBER SHG/CORR 3 07 STEAM 6EXTERIOR WALL DROOFING07 TILE CLAY 9 08 RADIANT ELECTRIC 401 SIDING MINIMUM 3 08 WOOD SHINGLE/SHAKE 5 09 RADIANT WATER 902 CORR METAL LIGHT 5 09 COPPER 14 10 HEAT PUMP* 503 COMP OR WALL BRD 10 10 COMP. SHINGLE HEAVY 3 11 HEAT PUMP WALL UT 304 SIDING NO SHTG 16 11 SLATE 8 12 HEAT PUMP LOOP SYS 705 ASBTS-FIBER SHG/CORR 16 12 METAL PREFINISHED 5 AIR CONDITION TYPE06 BRD&BAT/PLW 17 13 METAL STANDING SEAM 8 01 NONE 007 CEMENT FIBER SID 19 14 TILE CONC/PLASTIC 6 02 WALL UNIT 208 MASONITE 18 15 ENAMEL/STAINLESS SHNG 9 03 CENTRAL* 609 WOOD ON SHTG 19 16 CEMENT FIBER SHINGLE 5 04 PACKAGE ROOF 610 ALUM, VINYL 19 INTERIOR WALL 05 CHILLED WATER 611 CONCRETE BLOCK 16 01 MASNRY/MIN 812 STUCCO 19 02 WALLBRD/WD/METAL 11 STRUCTURAL FRAME13 STUCCO SYNTHETIC 23 03 PLASTER 22 01 NONE 014 DESIGN VINYL 20 04 PLYWOOD PANEL 18 02 WOOD FRAME* 515 BRD&BAT 12"/WD SHG 20 05 DRYWALL/SHEETROCK* 22 03 PREFABRICATED 416 LOG 22 06 CUSTOM INTERIOR 30 04 MASONRY 617 CEDAR, REDWOOD 21 INTERIOR FLOOR COVER 05 RNFRD CONC 1518 SIDING MAXIMUM 24 01 NONE 0 06 STEEL 919 ULT BRICK/ IMAT STONE 20 02 PLYWD, LINM 2 07 FIREPROOF STEEL 1620 FACE BLOCK/COM. BRICK 22 03 CONC FINISHED 1 08 SPECIAL 2321 FACE BRICK* 25 04 CONC COATED 2 CEILING & INSULATION22 STONE 35 05 ASPHALT TILE 2 01 SUS CEIL INS 423 CORR METAL HEAVY 10 06 RUBBER/CORK 7 02 SUS WALL INS 424 PREFAB METAL 12 07 VINYL TILE 5 03 SUS CL/WL INS* 525 RNFR CONCRETE 27 08 SHEET VINYL 5 04 SUS NO INS 326 PRECAST PANEL 22 09 PINE/SOFT/LAM WOOD 8 05 NOT SUS CEIL 327 PREFIN METAL 30 10 TERRAZZO 15 06 NOT SUS WALL 328 GLASS/THRML 35 11 CERAMIC TILE 15 07 NT SUS CL/WL 4ROOF STRUCTURE 12 HARDWOOD/HEART PINE 12 08 NT SUS NO IN 2DRAFTFTA-1Page 155

October 17, 2011 (Regular Meeting)Page01 FLAT 5 13 PARQUET 12 09 ROOF INSUL 102 SHED 6 14 CARPET* 5 10 WALL INSUL 103 GABLE 7 15 HARD TILE 15 11 RF/WL INS 204 HIP 8 16 SEAMLESS COATING 7 12 NO CEIL INS 005 GAMBREL/MAN 9 17 PRECAST CONC 106 IRR/CTHRL 12 18 SLATE 2007 WOOD TRUSS* 07 19 MARBLE 38* Indicates the standard used for a 100 point structure.MODEL 04 - OFFICE CONSTRUCTIONSIZE FACTORS TO BE APPLIED TO TOTAL HEATED AREA1 - 500 135% 3601 - 3900 107%501 - 600 134% 3901 - 4200 106%601 - 700 133% 4201 - 4500 105%701 - 800 132% 4501 - 4800 104%801 - 900 131% 4801 - 5200 103%901 - 1000 129% 5201 - 5600 102%1001 - 1100 127% 5601 - 6000 101%1101 - 1200 125% *6001 - 8000 100%1201 - 1400 123% 8001 - 10000 99%1401 - 1600 121% 10001 - 12000 98%1601 - 1800 119% 12001 - 14000 97%1801 - 2000 117% 14001 - 16000 96%2001 - 2200 115% 16001 - 20000 95%2201 - 2400 113% 20001 - 25000 94%2401 - 2700 111% 25001 - 30000 93%2701 - 3000 110% 30001 - 40000 92%3001 - 3300 109% 40001 - 50000 91%3301 - 3600 108% 50001 - UP 90%REST ROOM - PLUMBING POINT SCHEDULEAREA PER FIXTURE POINTS0 - 99 14 MARKET/DESIGN FACTOR100 - 149 13 01MARKET FACTOR 1 .92150 - 189 12 02MARKET FACTOR 2 .96190 - 229 11 03MARKET FACTOR 3* 1.00230 - 269 10 04 MARKET FACTOR 4 1.04270 - 309 905 MARKET FACTOR 5 1.06310 - 349 806 MARKET FACTOR 6 1.10350 - 449 707 MARKET FACTOR 7 1.15*450 – 559 6560 - 759 5QUALITY ADJUSTMENT760 - 869 401 MINIMUM .75870 – 1159 302 BELOW AVERAGE .901160 - 1759 2 03 AVERAGE* 1.001760 - Up 1 04 ABOVE AVERAGE 1.1005 ABOVE AVG/CUSTOM 1.3006 EXCELLENT 1.50* Indicates the standard used for a 100 point structure.MODEL 05 APARTMENTS - STRUCTURAL ELEMENT DATARAFOUNDATION PTS ROOF STRUCTURE PTS HEATING FUEL PTS01 EARTH 0 08 IRREGULAR TRUSS 19 01 NONE 002 PIERS 2 09 BARJOIST 10 02 OIL/WD/COAL 003 CONT FOOTING 4 10 STEEL FRM, TRUSS 11 03 GAS 104 SPREAD FOOTING* 5 11 BOWSTRING TRUSS 9 04 ELECTRIC* 105 SPECIAL FOOTING 10 12 REINFORCE CONC 13 05 SOLAR 1FLOOR SYSTEM 13 PRESTRESS CONC 14 HEATING TYPE01 NONE 0 ROOFING COVER 01 NONE 002 SLAB ON GRADE* 5 01 CORR/ SHEET METAL 1 02 BASEBOARD 303 SLAB ABOVE GRADE 10 02 ROLL COMP 1 03 AIR-NO-DUCT 204 PLYWOOD 9 03 COMPOSITION SHINGLE* 2 04 AIR-DUCTED 405 WOOD 10 04 BLT UP TAR&GRVL 2 05 RADIANT SUSPENDED 206 PLATFORM HGT 11 05 RUBBERIZED 6 06 HOTWATER 707 STRUCT SLAB 15 06 ASBTS-FIBER SHG/CORR 3 07 STEAM 5EXTERIOR WALL 07 TILE CLAY 9 08 RADIANT ELECTRIC 301 SIDING MINIMUM 4 08 WOOD SHINGLE/SHAKE 5 09 RADIANT WATER 702 CORR METAL LIGHT 7 09 COPPER 13 10 HEAT PUMP* 403 COMP OR WALL BRD 12 10 COMP. SHINGLE HEAVY 3 11 HEAT PUMP WALL UT 204 SIDING NO SHTG 17 11 SLATE 8 12 HEAT PUMP LOOP SYS 605 ASBTS-FIBER SHG/CORR 23 12 METAL PREFINISHED 5 AIR CONDITION TYPE06 BRD&BAT/PLW 19 13 METAL STANDING SEAM 8 01 NONE 0A-1Page 156

October 17, 2011 (Regular Meeting)Page07 CEMENT FIBER SID 26 14 TILE CONC/PLASTIC 6 02 WALL UNIT 208 MASONITE 25 15 ENAMEL/STAINLESS SHNG 9 03 CENTRAL* 509 WOOD ON SHTG* 26 16 CEMENT FIBER SHINGLE 5 04 PACKAGE ROOF 510 ALUM, VINYL 26 INTERIOR WALL 05 CHILLED WATER 511 CONCRETE BLOCK 24 01 MASNRY/MIN 612 STUCCO 26 02 WALLBRD/WD/METAL 9 STRUCTURAL FRAME13 STUCCO SYNTHETIC 29 03 PLASTER 22 01 NONE 014 DESIGN VINYL 27 04 PLYWOOD PANEL 18 02 WOOD FRAME* 315 BRD&BAT 12"/WD SHG 27 05 DRYWALL/SHEETROCK* 22 03 PREFABRICATED 116 LOG 29 06 CUSTOM INTERIOR 30 04 MASONRY 417 CEDAR, REDWOOD 28 INTERIOR FLOOR COVER 05 RNFRD CONC 818 SIDING MAXIMUM 33 01 NONE 0 06 STEEL 519 ULT BRICK/ IMAT STONE 27 02 PLYWD, LINM 2 07 FIREPROOF STEEL 1020 FACE BLOCK/COM. BRICK 29 03 CONC FINISHED 1 08 SPECIAL 1421 FACE BRICK 32 04 CONC COATED 2 CEILING & INSULATION22 STONE 47 05 ASPHALT TILE 2 01 SUS CEIL INS 423 CORR METAL HEAVY 14 06 RUBBER/CORK 7 02 SUS WALL INS 424 PREFAB METAL 18 07 VINYL TILE 5 03 SUS CL/WL INS 525 RNFR CONCRETE 39 08 SHEET VINYL 5 04 SUS NO INS 326 PRECAST PANEL 32 09 PINE/SOFT/LAM WOOD 8 05 NOT SUS CEIL 327 PREFIN METAL 50 10 TERRAZZO 15 06 NOT SUS WALL 328 GLASS/THRML 60 11 CERAMIC TILE 15 07 NT SUS CL/WL* 4ROOF STRUCTURE 12 HARDWOOD/HEART PINE 12 08 NT SUS NO IN 201 FLAT 4 13 PARQUET 12 09 ROOF INSUL 102 SHED 6 14 CARPET* 5 10 WALL INSUL 103 GABLE 8 15 HARD TILE 15 11 RF/WL INS 204 HIP 9 16 SEAMLESS COATING 7 12 NO CEIL INS 005 GAMBREL/MAN 10 17 PRECAST CONC 106 IRR/CTHRL 14 18 SLATE 2007 WOOD TRUSS* 08 19 MARBLE 38* Indicates the standard used for a 100 point structure.MODEL 05 - MULTI FAMILYUSE CODES 60, 61, 62, & 63 APARTMENTS ARTMENTSBATHROOM - POINTS SCHEDULEArea per Fixture PointsEnter total fixtures for entire building0 - 99 14100 - 149 12 Area per fixture = Total Heated Area*150 - 189 10 divided byTotal Number of Fixtures190 - 229 8230 - 269 7270 - 309 6310 - 349 5350 - 449 4450 - UP 3SIZE FACTOR INDEXDRAFTThe average unit size =HEATED AREA = SIZE FACTORNUMBER OF UNITSAverage Size UnitNo. of Unit 0 600 800 1000 1200Per Card to to to to to599 799 999 1199 MAX2 1.20 1.15 1.10 1.08 1.063 1.18 1.13 1.08 1.06 1.054 1.16 1.11 1.06 1.04 1.035 1.14 1.09 1.04 1.02 1.016 1.11 1.07 1.02 1.00 .997 1.08 1.05 1.00* .98 .978 1.05 1.03 .98 .96 .959 1.02 1.00 .96 .94 .9310 & up .99 .97 .94 .92 .91MARKET/DESIGN FACTORQUALITY ADJUSTMENT01 MARKET FACTOR 1 0.92 01 MINIMUM .7502 MARKET FACTOR 1 0.96 02 BELOW AVERAGE .9003 MARKET FACTOR 1* 1.00 03 AVERAGE* 1.0004 MARKET FACTOR 1 1.04 04 ABOVE AVERAGE 1.1005 MARKET FACTOR 1 1.06 05 ABOVE AVG/CUSTOM 1.30A-1Page 157

October 17, 2011 (Regular Meeting)Page06 MARKET FACTOR 1 1.10 06 EXCELLENT 1.5007 MARKET FACTOR 1 1.15* Indicates the standard used for a 100 point structure.MODEL 05 MOTEL/HOTEL - STRUCTURAL ELEMENT DATAFOUNDATION PTS ROOF STRUCTURE PTS HEATING FUEL PTS01 EARTH 0 08 IRREGULAR TRUSS 19 01 NONE 002 PIERS 2 09 BARJOIST 10 02 OIL/WD/COAL 003 CONT FOOTING 4 10 STEEL FRM, TRUSS 11 03 GAS 104 SPREAD FOOTING* 5 11 BOWSTRING TRUSS 9 04 ELECTRIC* 105 SPECIAL FOOTING 10 12 REINFORCE CONC 13 05 SOLAR 1FLOOR SYSTEM 13 PRESTRESS CONC 14 HEATING TYPE01 NONE 0 ROOFING COVER 01 NONE 002 SLAB ON GRADE* 5 01 CORR/ SHEET METAL 1 02 BASEBOARD 303 SLAB ABOVE GRADE 10 02 ROLL COMP 1 03 AIR-NO-DUCT 204 PLYWOOD 9 03 COMPOSITION SHINGLE* 2 04 AIR-DUCTED 405 WOOD 10 04 BLT UP TAR&GRVL 2 05 RADIANT SUSPENDED 206 PLATFORM HGT 11 05 RUBBERIZED 6 06 HOTWATER 707 STRUCT SLAB 15 06 ASBTS-FIBER SHG/CORR 3 07 STEAM 5EXTERIOR WALL 07 TILE CLAY 9 08 RADIANT ELECTRIC 301 SIDING MINIMUM 4 08 WOOD SHINGLE/SHAKE 5 09 RADIANT WATER 702 CORR METAL LIGHT 7 09 COPPER 13 10 HEAT PUMP* 403 COMP OR WALL BRD 12 10 COMP. SHINGLE HEAVY 3 11 HEAT PUMP WALL UT 204 SIDING NO SHTG 17 11 SLATE 8 12 HEAT PUMP LOOP SYS 605 ASBTS-FIBER SHG/CORR 23 12 METAL PREFINISHED 5 AIR CONDITION TYPE06 BRD&BAT/PLW 19 13 METAL STANDING SEAM 8 01 NONE 007 CEMENT FIBER SID 26 14 TILE CONC/PLASTIC 6 02 WALL UNIT 208 MASONITE 25 15 ENAMEL/STAINLESS SHNG 9 03 CENTRAL* 509 WOOD ON SHTG 26 16 CEMENT FIBER SHINGLE 5 04 PACKAGE ROOF 510 ALUM, VINYL 26 INTERIOR WALL 05 CHILLED WATER 511 CONCRETE BLOCK 24 01 MASNRY/MIN 612 STUCCO 26 02 WALLBRD/WD/METAL 9 STRUCTURAL FRAME13 STUCCO SYNTHETIC 29 03 PLASTER 22 01 NONE014 DESIGN VINYL 27 04 PLYWOOD PANEL 18 02 WOOD OD FRAME* 315 BRD&BAT 12"/WD SHG 27 05 DRYWALL/SHEETROCK* 22 03 PREFABRICATED 116 LOG 29 06 CUSTOM INTERIOR 30 04 MASONRY 417 CEDAR, REDWOOD 28 INTERIOR FLOOR COVER05 RNFRD CONC 818 SIDING MAXIMUM 33 01 NONE 0 06 STEEL 519 ULT BRICK/ IMAT STONE 27 02 PLYWD, LINM 2 07 FIREPROOF STEEL 1020 FACE BLOCK/COM. BRICK 29 03 CONC FINISHED 1 08 SPECIAL 1421 FACE BRICK* 32 04 CONC COATED 2 CEILING & INSULATION22 STONE 47 05 ASPHALT TILE 2 01 SUS CEIL INS 423 CORR METAL HEAVY 14 06 RUBBER/CORK7 02 SUS WALL INS 424 PREFAB METAL 18 07 VINYL TILE5 03 SUS CL/WL INS 525 RNFR CONCRETE 39 08 SHEET VINYL5 04 SUS NO INS 326 PRECAST PANEL 32 09 PINE/SOFT/LAMWOOD 8 05 NOT SUS CEIL 327 PREFIN METAL 50 10TERRAZZO15 06 NOT SUS WALL 328 GLASS/THRML 60 11 CERAMIC TILE15 07 NT SUS CL/WL* 4ROOF STRUCTURE 12 HARDWOOD/HEART PINE 12 08 NT SUS NO IN 201 FLAT 4 13 PARQUET12 09 ROOF INSUL 102 SHED 6 14 CARPET*5 10 WALL INSUL 103 GABLE 8 15 HARD TILE15 11 RF/WL INS 204 HIP 9 16 SEAMLESSCOATING 7 12 NO CEIL INS 005 GAMBREL/MAN 10 17 PRECAST CONC 106 IRR/CTHRL 14 18 SLATE 2007 WOOD TRUSS* 08 19MARBLE 38* Indicates the standard used for a 100 point structure.MODEL 05 - HOTEL/MOTELPLUMBING - REST ROOM - POINTS SCHEDULEArea per Fixture Points0 - 50 1651 - 60 1561 - 70 1471 - 80 1381 - 100 12101 - 120 11121 - 130 10*131 - 150 9151 - UP 8DRAFTFTArea per fixture = Total Heated Area divided by Total Number of FixturesMARKET/DESIGN FACTOR01 MARKET FACTOR 1 0.92 01 MINIMUM .7502 MARKET FACTOR 2 0.96 02 BELOW AVERAGE .9003 MARKET FACTOR 3* 1.00 03 AVERAGE* 1.0004 MARKET FACTOR 4 1.04 04 ABOVE AVERAGE 1.10A-1Page 158

October 17, 2011 (Regular Meeting)Page2,001 - 3,000 121% 35,001 - 40,000 99%3,001 - 4,000 119% 40,001 - 50,000 98%4,001 - 5,000 116% 50,001 - 60,000 97%5,001 - 6,000 115% 60,001 - 70,000 96%6,001 - 7,000 114% 70,001 - 80,000 94%7,001 - 8,000 112% 80,001 - 100,000 92%8,001 - 10,000 110% 100,001 - 120,000 90%10,001 - 12,000 109% 120,001 - 140,000 88%12,001 - 14,000 107% 140,001 - 180,000 86%14,001 - 16,000 105% 180,001 - 225,000 84%16,001 - 18,000 104% 225,001 - 400,000 82%18,001 - 20,000 103% 400,001 - UP 80%REST ROOM - PLUMBING POINT SCHEDULEHEIGHT FACTORAREA PER FIXTURE POINTS HEIGHT FACTOR0 - 1159 5 8 - 9.9 .891160 - 2249 4 10 - 11.9 .92*2250 - 3249 3 12 - 13.9 .963250 - 4999 2 *14 - 15.9 1.005000 - UP 1 16 - 17.9 1.0418 - 19.9 1.08QUALITY ADJUSTMENT 20 - 21.9 1.1322 - 23.9 1.1801 MINIMUM .75 24 - 25.9 1.2302 BELOW AVERAGE .90 26 - 27.9 1.2803 AVERAGE* 1.00 28 - 29.9 1.3304 ABOVE AVERAGE 1.10 30 - 34.9 1.3805 ABOVE AVG/CUSTOM 1.30 35 - 39.9 1.5106 EXCELLENT 1.50 40 - 44.9 1.6445 - 49.9 1.77MARKET/DESIGN FACTOR 50 - 54.9 1.9055 - 59.92.0301 MARKET FACTOR 1 0.92 60 - 69.9 2.1602 MARKET FACTOR 2 0.96 70 - 79.92.4203 MARKET FACTOR 3* 1.00 80- 89.92.6804 MARKET FACTOR 4 1.04 90 - 98.92.8405 MARKET FACTOR 5 1.06 99 - UP2.8406 MARKET FACTOR 6 1.101007 MARKET FACTOR 7 1.15HEIGHT FACTOR X QUALITY FACTOR X SIZE FACTOR X MARKET FACTOR* Indicates the standard used for a 100 point structure.MODEL 07 COMMERCIAL MERCIAL- STRUCTURAL ELEMENT DATADRAFTFOUNDATION PTS ROOF STRUCTURE PTS HEATING FUEL PTS01 EARTH 0 08 IRREGULAR TRUSS 19 01 NONE 002 PIERS 2 09 BARJOIST 10 02 OIL/WD/COAL 003 CONT FOOTING D04 10 STEEL FRM, TRUSS* 11 03 GAS 104 SPREAD FOOTING* 6 11 BOWSTRING TRUSS 9 04 ELECTRIC* 105 SPECIAL FOOTING 10 12 REINFORCE CONC 13 05 SOLAR 1FLOOR SYSTEM 13 PRESTRESS CONC 14 HEATING TYPE01 NONE 0 ROOFING COVER 01 NONE 002 SLAB ON GRADE* 6 01 CORR/ SHEET METAL 2 02 BASEBOARD 503 SLAB ABOVE GRADE 12 02 ROLL COMP 2 03 AIR-NO-DUCT 304 PLYWOOD 10 03 COMPOSITION SHINGLE 3 04 AIR-DUCTED 605 WOOD 12 04 BLT UP TAR&GRVL* 4 05 RADIANT SUSPENDED 306 PLATFORM HGT 17 05 RUBBERIZED 9 06 HOTWATER 1007 STRUCT SLAB 17 06 ASBTS-FIBER SHG/CORR 4 07 STEAM 7EXTERIOR WALL 07 TILE CLAY 13 08 RADIANT ELECTRIC 501 SIDING MINIMUM 3 08 WOOD SHINGLE/SHAKE 7 09 RADIANT WATER 1102 CORR METAL LIGHT 5 09 COPPER 20 10 HEAT PUMP* 603 COMP OR WALL BRD 10 10 COMP. SHINGLE HEAVY 5 11 HEAT PUMP WALL UT 304 SIDING NO SHTG 14 11 SLATE 12 12 HEAT PUMP LOOP SYS 805 ASBTS-FIBER SHG/CORR 17 12 METAL PREFINISHED 7 AIR CONDITION TYPE06 BRD&BAT/PLW 16 13 METAL STANDING SEAM 12 01 NONE 007 CEMENT FIBER SID 19 14 TILE CONC/PLASTIC 9 02 WALL UNIT 308 MASONITE 18 15 ENAMEL/STAINLESS SHNG 14 03 CENTRAL* 609 WOOD ON SHTG 19 16 CEMENT FIBER SHINGLE 8 04 PACKAGE ROOF 610 ALUM, VINYL 19 INTERIOR WALL 05 CHILLED WATER 611 CONCRETE BLOCK 20 01 MASNRY/MIN 212 STUCCO 22 02 WALLBRD/WD/METAL 4 STRUCTURAL FRAME13 STUCCO SYNTHETIC 24 03 PLASTER 8 01 NONE 014 DESIGN VINYL 20 04 PLYWOOD PANEL 6 02 WOOD FRAME 1015 BRD&BAT 12"/WD SHG 20 05 DRYWALL/SHEETROCK* 8 03 PREFABRICATED 716 LOG 23 06 CUSTOM INTERIOR 16 04 MASONRY* 1217 CEDAR, REDWOOD 22 INTERIOR FLOOR COVER 05 RNFRD CONC 2918 SIDING MAXIMUM 28 01 NONE 0 06 STEEL 14A-1Page 160

October 17, 2011 (Regular Meeting)Page19 ULT BRICK/ IMAT STONE 21 02 PLYWD, LINM 3 07 FIREPROOF STEEL 3120 FACE BLOCK/COM. BRICK 23 03 CONC FINISHED 1 08 SPECIAL 3521 FACE BRICK* 25 04 CONC COATED 3 CEILING & INSULATION22 STONE 35 05 ASPHALT TILE 3 01 SUS CEIL INS 523 CORR METAL HEAVY 10 06 RUBBER/CORK 8 02 SUS WALL INS 624 PREFAB METAL 12 07 VINYL TILE 7 03 SUS CL/WL INS* 725 RNFR CONCRETE 27 08 SHEET VINYL 6 04 SUS NO INS 426 PRECAST PANEL 22 09 PINE/SOFT/LAM WOOD 10 05 NOT SUS CEIL 427 PREFIN METAL 30 10 TERRAZZO 18 06 NOT SUS WALL 528 GLASS/THRML 35 11 CERAMIC TILE 18 07 NT SUS CL/WL 6ROOF STRUCTURE 12 HARDWOOD/HEART PINE 14 08 NT SUS NO IN 301 FLAT 6 13 PARQUET 14 09 ROOF INSUL 102 SHED 7 14 CARPET* 7 10 WALL INSUL 203 GABLE 8 15 HARD TILE 18 11 RF/WL INS 304 HIP 9 16 SEAMLESS COATING 8 12 NO CEIL INS 005 GAMBREL/MAN 11 17 PRECAST CONC 106 IRR/CTHRL 14 18 SLATE 2407 WOOD TRUSS 08 19 MARBLE 45* Indicates the standard used for a 100 point structure.MODEL 07 - COMMERCIALREST ROOM - PLUMBING POINT SCHEDULEMARKET/DESIGN FACTORAREA PER FIXTURE POINTS 01 MARKET FACTOR 1 0.920 - 99 14 02 MARKETFACTOR2 0.96100 - 149 13 03 MARKET FACTOR 3* 1.00150 - 189 12 04MARKET FACTOR 41.04190 - 229 11 05 MARKET FACTOR5 1.06230 - 269 10 06 MARKET FACTOR 6 1.10270 - 309 9 07 MARKET FACTOR 7 1.15310 - 349 8350 - 449 7 QUALITY ADJUSTMENT450 - 559 6560 - 759 5 MINIMUM .75760 - 869 4 02BELOW AVERAGE .90870 - 1159 3 03 AVERAGE* 1.001160 - 1759 2 04 ABOVE AVERAGE 1.10*1760 - UP 105 ABOVE AVG/CUSTOM 1.3006 EXCELLENT 1.50AF01SIZE FACTORS TO BE APPLIED TO TOTAL HEATED AREASQ FTG FACTORSQFTGFACTOR1-500 140% 7001-8000 99%501-7000 135% 8001-10000 99%701-900 130% 10001-12000 98%901-1200 125%12001-14000 97%1201-1600 118% 14001-16000 96%1601-2000 113% 13% 16001-18000 96%2001-2500 109% 18001-20000 95%2501-3000 108% 20001-25000 94%3001-3500 107% 25001-30000 92%3501-4000 106% 30001-40000 90%4001-4500 105% 40001-60000 87%4501-5000 104% 60001-80000 84%5001-5500 103% 80001-120000 82%5501-6000 102% 120001-175000 80%6001-6500 101% 175001- UP 79%*6501-7000 100%T* Indicates the standard used for a 100 point structure.CABARRUS COUNTY IMPROVEMENT USE CODES AND BASE RATESDEPRECIATIONEXPECTED LIFE BY USE MODEL BASEQUALITY01 02 03 04 05 06 CODE NUMBER RATE DESCRIPTION45 A A A A 70 01 01 68.00 Single Family Residential70 70 70 70 70 70 01E 01 120.00 Single Family ExceptionalA-1Page 161

October 17, 2011 (Regular Meeting)Page45 A A A A 70 01R 01 68.00 Single Family Rural30 35 40 45 50 55 02 02 46.00 Manu Home (Multi Sectional)**20 25 30 35 40 45 03 03 44.00 Manu Home (Single Wide)**45 A A A A 70 04 03 68.00 Condominium45 A A A A 70 05 01 68.00 Patio Home45 A A A A 70 06 03 85.00 Condominium High Rise45 A A A A 70 07 01 76.75 Single Family Historic Property45 A A A A 70 08 01 65.00 SFR Modular45 A A A A 70 09 03 68.00 Townhouse Single Family40 40 40 45 50 55 10 07 68.00 Commercial40 40 40 45 50 55 10C 07 72.00 Commercial Condominium30 35 40 40 40 45 10D 07 63.00 Discount Store30 35 40 40 45 45 10H 06 50.00 Home Improvement Store30 35 40 40 45 45 10P 07 89.50 Pharmacy30 35 40 40 45 45 11 07 78.00 Convenience Store30 35 40 40 45 45 11M 07 116.50 Mini-Mart Convenience Store20 20 25 25 30 30 12 06 57.00 Car Wash – Self Serve20 20 25 25 30 30 12A 06 81.00 Car Wash - Automatic20 20 25 25 30 30 12D 06 71.00 Car Wash – Drive Thru35 40 45 45 50 55 13 07 90.25 Department Store35 40 45 45 45 50 13D 07 72.00 Discount/Department Store30 35 40 40 40 45 13W 06 48.00 DiscountWarehouse Store30 35 40 40 40 45 14 07 82.75 Super Market40 45 50 50 55 55 15 07 95.00 Shopping Center-Mall40 40 45 45 50 50 16 07 80.00Shopping Center-Strip40 40 45 45 50 50 17 04 81.50Office50 50 55 55 60 60 18 04 90.0000 Office High Rise > 435 35 40 40 45 45 19 04 107.25 Medical/Dental Building35 35 40 40 45 45 19V 04 105.50Veterinarian’s Office35 35 40 40 45 45 20 04 113.50 Medical Condo30 30 35 35 40 45 21 07 99.00Restaurant30 30 35 35 40 45 21C 07 88.00 Cafeteria30 30 35 35 40 40 22 07 110.00 Fast Food30 35 40 40 45 50 22C07 91.40 Fast Food/ Convenience40 45 50 50 555 6023 04 126.00 Bank40 40 45 45 50 50 24 04 85.50 Office Condo40 40 45 45 50 55 2507 67.00 Comm./Service** Manufactured homes are listed as real property if they meet the definition inNCGS 105-273 (13).DEPRECIATIONDRAFTEXPECTED LIFE BY USE MODEL BASEQUALITY01 02 03 04 05 06 CODE NUMBER RATE DESCRIPTION30 30 35 35 40 40 26 07 63.00 Service Station30 35 40 40 50 50 27 06 53.00 Auto Sales and Service(Retired to27D & 27S)30 35 40 40 50 50 27D 07 87.00 Dealership Showroom40 40 45 45 50 50 27S 06 51.00 Auto Service Center30 35 40 40 45 45 27M 06 67.00 Mini Specialty Automotive30 35 40 40 45 45 28 06 51.00 Parking Garage30 35 40 40 45 45 29 06 26.75 Mini-Warehouse40 40 45 50 55 60 30 04 275.00 Laboratory/Research35 40 40 40 45 45 31 04 102.00 Day Care Center30 35 40 40 45 50 32 07 83.50 Theater35 40 45 45 50 55 32A 07 132.00 Auditoriums35 35 40 40 45 45 33 07 85.00 Lounge / Nightclub30 35 35 35 40 40 34 07 65.00 Bowling Alley, Arena40 40 45 45 50 55 34R 07 125.00 Recreation Center35 35 40 40 45 45 34F 07 97.00 Fitness Center40 40 40 45 50 55 35 07 72.00 Comm. Condominium (Retired to 10C)A-1Page 162

October 17, 2011 (Regular Meeting)Page35 35 40 40 45 45 36 04 105.50 Veterinarian’s Office (Retire to 19V)40 40 45 50 55 60 37 05 90.50 Hotel/Motel High Rise > 330 35 40 40 40 45 38 07 65.00 Furniture Store30 35 40 40 45 45 39 05 72.50 Hotel / Motel < 4 Floors40 45 45 45 50 55 40 06 56.00 Industrial35 40 40 40 45 50 41 06 37.00 Light Manufacturing45 50 50 50 55 60 42 06 75.00 Heavy Manufacturing30 35 35 35 40 45 43 06 24.50 Lumber Storage40 45 45 45 50 55 44 06 63.50 Packing Plant/Food Process45 50 50 50 55 60 45 06 75.00 Cigarette Manufacturing40 45 45 45 50 55 46 06 63.50 Bottler/Brewery40 40 45 45 50 50 47 06 40.00 Warehouse Condo35 40 45 45 50 50 48 06 33.50 Warehouse - Storage35 40 45 45 50 50 48D 06 35.50 Warehouse - Distribution35 40 45 45 50 50 48M 06 29.50 Warehouse Mega20 20 25 30 35 35 49 06 25.50 Prefab Warehouse45 A A A A 70 50 01 68.00 SFR Rural (Retire move to 01R)35 40 45 45 50 50 51 06 44.00 Cold Storage/Freezer35 40 45 45 50 50 52 06 47.00 Truck Terminal/ Transit WH30 30 35 35 40 40 53 06 46.00 Industrial Service Garage40 40 45 45 50 50 54 06 36.50 FlexWarehouse55 N/A N/A Stadium30 35 40 40 45 45 56 06 67.00 Mini Specialty Automotive (Retire to 27M)40 40 45 45 50 50 57 06 45.50 Motor Sports Garage30 35 40 40 45 50 58 07 91.50Fast Food/Convenience Str (Retire to 22C)70 70 70 70 70 70 59 01 120.00Single FamilyEx. (Retire move to 01E)DEPRECIATIONEXPECTED LIFE BY USE MODELBASEQUALITY01 02 03 04 05 06 CODE NUMBERRATE DESCRIPTION40 45 50 50 55 60 60 05 55.00Garden Apartment40 45 50 50 55 60 61 05 55.00 Townhouse Apartment40 45 50 50 55 60 62 05 60.00 Duplex/Triplex40 45 50 50 55 60 6305 69.00 High Rise Apartment30 35 40 40 40 45 64 06 48.00 Discount Warehouse Store (Retire to 10W)30 35 40 40 45 50 65 06 64.00 Stable66N/A N/A BlankRARATE30 35 40 40 45 50 67 07 95.00 Gymnasiums35 40 45 50 55 60 68 04 116.00 Classrooms40 45 45 45 50 5569 01 82.50 Group Homes40 40 45 45 50 50 70 04 98.50 Institutional35 40 45 50 55 60 71 04 107.25 Church35 40 45 50 55 60 71F 04 84.25 Fellowship Hall40 40 45 45 50 50 72 04 113.25 School - Private40 45 50 50 55 60 72C 04 126.00 College - Private40 40 45 45 50 50 73 04 157.25 Hospital - Private35 40 40 40 45 50 73S 04 149.25 Surgical Center45 45 50 50 55 60 74 05 83.50 Home for the Elderly45 45 50 50 55 60 74A 05 66.00 Assisted Living45 45 50 50 55 60 74C 04 113.50 Convalescent/Nursing Home45 45 50 50 55 60 74R 05 95.50 Retirement/Continuing CareDRAFTRATEA40 45 50 50 55 60 75 05 95.50 Orphanage40 40 45 45 50 50 76 04 82.25 Mortuary, Cemetery, etc.30 35 40 40 45 50 77 07 84.25 Club, Lodge, Hall40 40 45 45 50 50 78 04 118.00 County Club30 35 35 35 40 45 79 04 94.75 Airport Terminal35 40 45 45 50 50 80 06 32.75 Marina30 30 35 35 40 40 81 06 34.00 Aircraft Hangar30 30 35 35 40 40 81M 06 45.00 Aircraft Maintenance HangerA-1Page 163

October 17, 2011 (Regular Meeting)Page40 40 45 45 50 55 82 04 134.75 Convention Center40 40 45 45 50 55 82B 07 90.00 Banquet Hall40 40 45 45 50 50 83 04 113.25 School - Public40 45 50 50 55 60 84 04 126.00 College - Public40 40 45 45 50 50 85 04 157.25 Hospital - Public40 45 50 50 55 60 86 04 113.00 County Office40 45 50 50 55 60 86L 04 106.50 Library40 45 50 50 55 60 87 04 113.00 State Office40 45 50 50 55 60 88 04 113.00 Federal Office40 45 50 50 55 60 89 04 113.00 Municipal Office35 40 40 40 45 50 90 06 59.50 Fire Station40 40 45 45 50 50 91 04 81.50 Utility Office40 40 45 45 50 50 92 04 81.50 Mining OfficeDEPRECIATIONEXPECTED LIFE BY USE MODEL BASEQUALITY01 02 03 04 05 06 CODE NUMBER RATE DESCRIPTION40 40 45 45 50 50 93 04 81.50 Petroleum –Gas Office40 40 45 45 50 55 94 07 135.00 Jail -Correctional95-97 N/A N/A Blank98 0.00 Valueless Improvement99 0.00 New Parcel*When new parcel numbers are added through real property update,they areautomatically assigned use code 99.EXTERIORWALL TYPEDepreciation SchedulesTABLE “A”DEPRECIATIONSCHEDULEINCREMENTAL AGING PERIODSFrom - To 1-3 4-18 19-2122-34 35 & over1-4 1.001.001.00 1.00 1.005-7 1.001.001.00 1.00 1.008-11 1.001.00 1.00 1.00 1.0012-15 1.001.00 1.00 1.00 1.0016-20 1.001.00 1.00 1.00 1.0021-22 1.00 1.00 1.00 1.00 1.0023-28 1.00 1.00 1.00 1.00 1.00DRAFT70 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #1EFFECT. AMOUNT PERCENT. * EFFECT. AMOUNT PERCENT.AGEOFOFGOOD * AGEDEPR.DEPR.GOOD1 0 100 36 25 752 1 99 37 25 753 1 99 38 26 744 2 98 39 27 735 2 98 40 28 726 3 97 41 28 727 4 96 42 29 718 4 96 43 30 709 5 95 44 31 6910 5 95 45 31 6911 6 94 46 32 68A-1Page 164

October 17, 2011 (Regular Meeting)Page12 7 93 47 33 6713 8 92 48 34 6614 8 92 49 34 6615 9 91 50 35 6516 10 90 51 36 6417 10 90 52 37 6318 11 89 53 37 6319 12 88 54 38 6220 13 87 55 39 6121 13 87 56 40 6022 14 86 57 40 6023 15 85 58 41 5924 16 84 59 42 5825 16 84 60 43 5726 17 83 61 43 5727 18 82 62 44 5628 19 81 63 45 5529 19 81 64 46 5430 20 80 65 465431 21 79 66 47 5332 22 78 67 48 5233 22 78 6849 5134 23 77 69 50 5035 24 76 70 50 5060 YEAR LIFE EXPECTANCY CY - DEPRECIATIONSCHEDULE #2EFFECT. AMOUNT PERCENT. * EFFECT. AMOUNT PERCENT.AGEOFOFGOOD * AGEDEPR.DEPR.GOOD1 0 10031 32 682 1 9932 34 663 2 9833 35 654 3 9734 37 63DRAFT5 4 96 35 38 626 4 96 36 40 607 5 95 37 41 598 6 94 38 43 579 7 93 39 45 5510 8 92 40 47 5311 9 91 41 49 5112 10 90 42 51 4913 11 89 43 52 4814 12 88 44 54 4615 12 88 45 55 4516 13 87 46 56 4417 15 85 47 57 4318 16 84 48 58 4219 17 83 49 59 4120 18 82 50 60 4021 19 81 51 61 3922 20 80 52 62 3823 21 79 53 63 3724 23 77 54 64 3625 24 76 55 65 3526 25 75 56 66 34A-1Page 165

October 17, 2011 (Regular Meeting)Page27 26 74 57 67 3328 28 72 58 68 3229 29 71 59 69 3130 31 69 60 70 3055 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #3EFFECT. AMOUNT PERCENT. * EFFECT. AMOUNT PERCENTAGE OF DEPR. GOOD * AGE OF DEPR. GOOD1 1 99 31 31 692 2 98 32 32 683 3 97 33 33 674 4 96 34 34 665 5 95 35 36 646 6 94 36 38 627 7 93 37 40 608 8 92 38 42 589 9 91 39 44 5610 10 90 40 46 5411 11 89 41 48 5212 12 88 42 514913 13 87 43 534714 14 86 44 564415 15 85 45 584216 16 84 46 604017 17 83 47 623818 18 82 48 643619 19 81 49 663420 20 80 50 683221 21 79 51 703022 22 78 52 703023 23 77 53 70 3024 24 76 5470 3025 25 75 5570 3026 26 7427 27 7328 28 7229 29 7130 30 7050 YEAR LIFE EXPECTANCY- DEPRECIATION SCHEDULE #4EFFECT. AMOUNTPERCENT.* EFFECT. AMOUNT PERCENT.AGE OF DEPR.GOOD* AGE OF DEPR. GOODDRAFT1 1 9926 28 722 298 27 30 703 3 97 28 32 684 4 96 29 34 665 5 95 30 36 646 6 94 31 38 627 7 93 32 40 608 8 92 33 42 589 9 91 34 44 5610 10 90 35 46 5411 11 89 36 48 5212 12 88 37 50 5013 13 87 38 53 4714 14 86 39 56 4415 15 85 40 59 4116 16 84 41 62 3817 17 83 42 65 3518 18 82 43 68 3219 19 81 44 70 3020 20 80 45 70 3021 21 79 46 70 3022 22 78 47 70 3023 23 77 48 70 3024 24 76 49 70 3025 26 74 50 70 30A-1Page 166

October 17, 2011 (Regular Meeting)Page45 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #5EFFECT. AMOUNT PERCENT. * EFFECT. AMOUNT PERCENT.AGE OF DEPR. GOOD * AGE OF DEPR. GOOD1 1 99 26 38 622 2 98 27 40 603 3 97 28 42 584 4 96 29 44 565 5 95 30 46 546 6 94 31 48 527 7 93 32 50 508 8 92 33 53 479 9 91 34 56 4410 10 90 35 59 4111 11 89 36 62 3812 12 88 37 65 3513 13 87 38 68 3314 14 86 39 70 3015 16 84 40 70 3016 18 82 41 70 3017 20 80 42 70 3018 22 78 43 70 3019 24 76 44 70 3020 26 74 45 703021 28 7222 30 7023 32 6824 34 6625 36 6440 YEAR LIFE EXPECTANCY - DEPRECIATION ION SCHEDULE#6EFFECT. AMOUNT PERCENT. * EFFECT.ECT.AMOUNT PERCENT.AGE OF DEPR. GOOD * AGE OF DEPR. GOOD1 1 99 2137 632 2 98 2239 613 3 97 2341 594 4 96 2443 575 5 95 2545 556 7 9326 47 537 9 9127 49 518 111 8928 51 499 13 8729 54 4610 158530 57 4311 17 8331 60 4012 198132 63 3713 21 7933 66 3414 23 77 34 68 3215 25 75 35 70 3016 27 73 36 70 3017 29 71 37 70 3018 31 69 38 70 3019 33 67 39 70 3020 35 65 40 70 30DRAFT35 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #7EFFECT. AMOUNT PERCENT. * EFFECT. AMOUNT PERCENT.AGE OF DEPR. GOOD * AGE OF DEPR. GOOD1 1 99 21 42 582 2 98 22 45 553 4 96 23 48 524 5 95 24 52 485 6 94 25 55 456 8 92 26 58 427 10 90 27 61 398 11 89 28 64 369 13 87 29 68 3210 15 85 30 70 3011 17 83 31 70 3012 19 81 32 70 3013 22 78 33 70 30A-1Page 167

October 17, 2011 (Regular Meeting)Page14 24 76 34 70 3015 26 74 35 70 3016 28 7217 31 6918 34 6619 36 6420 39 6130 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #8EFFECT. AMOUNT PERCENT. * EFFECT. AMOUNT PERCENT.AGE OF DEPR. GOOD * AGE OF DEPR. GOOD1 2 98 16 39 612 3 97 17 42 583 4 96 18 46 544 7 93 19 49 515 9 91 20 53 476 11 89 21 57 437 14 86 22 60 408 16 84 23 63 379 18 82 24 66 3410 21 79 25 69 3111 24 76 26 70 3012 26 74 27 703013 29 71 28 703014 32 68 29 703015 35 65 30 703025 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #9EFFECT. AMOUNT PERCENT.AGE OF DEPR. GOOD1 2 982 5 953 7 934 10 905 13 876 16 847 19 818 22 789 25 7510 29 7111 32 6812 36 6413 40 6014 44 5615 485216 52 4817 56 4418 60 4019 64 3620 68 3221 70 3022 70 3023 70 3024 70 3025 70 3020 YEAR LIFE EXPECTANCY - DEPRECIATION SCHEDULE #10EFFECT. AMOUNT PERCENT.AGE OF DEPR. GOOD1 3 972 7 933 10 904 14 865 18 826 22 787 26 748 30 709 35 6510 40 6011 45 5512 50 5013 55 45DRAFTA-1Page 168

October 17, 2011 (Regular Meeting)Page14 60 4015 65 3516 69 3117 70 3018 70 3019 70 3020 70 30AUXILIARY AREA ADJUSTMENTSDESCRIPTION CODE MODELSFR MH CONDO OFFICE MF WHSE COMM01 02 03 04 05 06 07Apartment APT* 090 090 090 080@ 100@ 150@ 095@Attic, Unfinished UAT 010 N/A 010 010 010 010 010Attic, Finished FAT* 050 050 050 050@ 050 050@ 050@Base BAS* 100@ 100@ 100@ 100@ 100@ 100@ 100@Base, Semi-Finished SFB* 080@ 080@ 080@ 080@ 080@ 085@ 085@Basement, Finished FBM* 045 050 045 060@ 070 070@ 060@Basement, Open-End(Fin.) OEB* 055 060 055 070@ 080 080@ 070@Basement, Semi-Finished SBM 030 035 030 040 050 060 040Basement, Unfinished UBM 020 025 020 025 025 050 030Basement, Cellar CBM 010 015 010 015 015 040 025Basement, Apartment APB* 070 070 070 065 080@ 120@ 075@Cabana, Encl., Finished FCB N/A 090 N/A N/A N/A N/A N/ACabana, Encl., Unfinished UCB N/A 070 N/A N/A N/A N/A N/ACanopy CAN 020 020 020 025 025 030 025Canopy, Detached CDN 025 025 025 030 030 035 030Carport, Finished FCP 025 030 025 030030 040 030Carport, Finished, Detached FDC 030 035 030 035 035045 035Carport, Unfinished UCP 015 020 015 020 020 030 020Carport, Unfin., Detached UDC 020 025 0200 025 025035 025Garage, Fin. FGR 040 045 040 050 060 070 060Garage, Fin. with Door FGD 045 050 045 055 065 075 065Garage, Finished Detached FDG 045 050 045 055065 075 065Finished Area Over Garage FOG* 085@ 085@ 085@090@ 090@ 090@ 090@Garage, Unfinished UGR 030 035 030 040 050 060 050Garage, Unfin. with Door UGD 035 040 035 045 055 065 055Garage, Unfin. Basement UGB 025 030 025035040 050 040Garage, Finished Basement FGB 035 040035 045 050 060 050Garage, Unfinished Detached UDG 035 040 035 045 055 065 055Garage, Unfin. Area Over UOG* 035 035035040 040 040 040Laboratory LAB* N/A N/A N/A 150@ N/A 300@ 175@Loading Platform, Cover. CLP N/A N/A N/A 030 040 070 040Loading Platform with CAN ALP N/A N/A N/A 020 025 050 025Loading Platform, Uncov. ULPN/AN/A N/A 010 015 030 015Loft LFT* 070 N/A 070 030 N/A N/A N/ALower Level, Unfinished LLULU 025030 025 030 030 030@ 030Lower Level, Unfin Garage ageLUG 030 035 030 040 050 060 050Lower Level, Semi- Finished LLS*050 055 050 050@ 070 070@ 070@Lower Level, Fin. LLF* 085@090@ 085@ 090@ 090@ 090@ 090@Lower Level, Fin GarageLFG040 045 040 050 060 070 060Manufacturing-Min. Min.MFM*M* N/AN/A N/A N/A@ N/A 130@ N/A@Manufacturing-Fair air MFF* N/A N/A N/A N/A@ N/A 160@ N/A@Manufacturing-Avg. MFA*N/A N/A N/A N/A@ N/A 200@ N/A@Manufacturing-Good MFG*N/A N/A N/A N/A@ N/A 250@ N/A@Mezzanine MEZ*N/A N/A N/A 090@ 050 050@ 060@Office, Base BOF* 100 100 100 100@ 100 100@ 100@Office, Minimum MOF* N/A N/A N/A 100@ 105 120@ 110@Office, Fair FOF* 100 N/A 100 110@ 110 150@ 115@Office, Average AOF* 110 N/A 110 120@ 120 200@ 130@Office, Good GOF* 120 N/A 120 130@ 130 250@ 140@DRAFTAUXILIARY AREA ADJUSTMENTSDESCRIPTION CODE MODELSFR MH CONDO OFFICE MF WHSE COMM01 02 03 04 05 06 07Pointer PTR N/A N/A N/A N/A N/A N/A N/APatio PTO 005 005 005 005 005 010 005Porch,Enclosed, Fin.,Heat FEP* 070 070 070 080 080 080 080Porch,Enc.,Unfin.,No Heat UEP 050 050 050 060 060 060 060Porch, Open, Finished FOP 035 040 035 030 040 050 040Porch, Open, Unfinished UOP 025 030 025 020 030 040 030Porch, Screen, Finished FSP 040 045 040 050 050 060 050Porch, Screen, Unfinished USP 030 030 030 040 040 050 040Porch, Screen, Finished, Det. FDS 040 045 040 050 050 060 050Porch, Screen, Unfin., Det. UDS 030 030 030 040 040 050 040Service Production Area SPA* N/A N/A N/A 075@ 075 100@ 085@Stoop STP 025 030 025 020 020 030 020Storage, Finished FST 050 055 050 050 050 070 060A-1Page 169

October 17, 2011 (Regular Meeting)PageStorage, Unfinished UST 040 045 040 040 040 060 050Store Display Area SDA* N/A N/A N/A 100@ 100 160@ 100@Sun Room Heated SRH* 090 090 090 090 090 090 090Sun Room Unheated SRU 080 080 080 080 080 080 080Terrace TER 020 025 020 015 020 050 020Upper Story, Finished FUS* 088@ 088@ 088@ 095@ 095@ 095@ 095@Upper Story, Unfinished UUS 050 050 050 045 045 045 045Utility, Finished. FUT 055 060 055 050 050 070 060Utility, Finished., Detached FDU 060 065 060 055 055 075 065Utility, Unfinished UUT 045 050 045 045 045 065 055Utility, Unfinished Detached UDU 050 055 050 050 050 070 060Wood Deck WDD 020 025 020 015 020 050 020*INCLUDED IN HEATED AREA or BLDG AREA CALCULATION@ INCLUDED IN SIZE FACTOR CALCULATIONNote:Basement, Open-End – Finished (OEB) – Describes a basement finished asliving area with either the front or back out of the ground with doors andwindows and both sides partially out of the ground. Sometimes called adaylight basement. If an Open-End Basement is unfinished it is to be coded aSBM – Semi-finished basement.OTHER BUILDINGS AND EXTRA FEATURES (OBXF)TIntroductionAll buildings are not compatible to the appraisal system due to the nature ofthe materials, quality and/or methods used in their construction.A few ofthe Buildings in this category can be coded as auxiliary areas if anappropriate Improvement Use Code, Model and Base Rate are available.Thissection will contain a range of typical special buildingsand extra featureswhich may not exactly describe a specificimprovement;however, it willclosely resemble one listed and direct substitution can be made to arrive atthe proper value. Any improvement that cannot beappropriately valued fromthis manual may be priced either using the actual cost or through the use ofMarshall Swift Pricing Service e either adjusted to the appropriate appraisaldate. A separate price schedule followswiththe listing of each typearranged by general qualities. ies. Interpolationof buildings fitting between thequalities or with varying specifications is appropriate; these adjustmentsare made by changing the original percentcondition. The original percentcondition may also be varied to reflect economic or functional obsolesces orother adjustments found in the followingschedules.Description CodeAIR COND 62ARBORF5ARBORG9BACKSTOP A1BARBECUE C9BARN BRICK 25VBARN FRAME 25BARN MASON 25BBARN METAL 25MBARN MILK 82BARN POLE 25PBATH HOUSE 60BLDG BRICK A5BLDG FRAME A9BLEACHERS BLRBOAT DOCK 68BOAT HOUSE 77BOAT PIER 67BOAT RAMP 81BOAT SHELTF4BOAT SLIP 94BOATHSE CVD4BOATHSE DKBOATHSE SHBOATHSE UCDD5D6D3BOATSP/COV 95BOILER RM 79BOOTH ATM A3BOOTH GAS A4GDescription CodeA4BRADSINK 61BRICK STCK 63BRIDGEF2BRN LOUNGE E2BULK BARN 22BULK HEAD 83DRBOOTHCABIN E6CAMPSITE 86CANOPY CON 39CCANOPY STE 39CANOPY WD 39WCAR WASH 75CARPORT BR 03VCARPORT FR 03CARPORT MA 03BCARPORT ML 03LCARPORT MT 03MCARPORT PL 03PCEMET. LOT 59CLASSROOM A6CLUB HOUSE 51COMM AREA 31CONVEYER 48COOLER 73COURT BALL A2COURT BALL A2CCOURT GAME E1CRAINWY 76CRIB 92CRYPT 64DECK 88Description CodeDEPOST BOX C6DOCK BOARD93DOCK LEVEL41DR RANGE A7DRIVE ASP 09ADRIVE ASP 09DDRIVE BRK E8DRIVE CON 10DDRIVE STN F3DRIVE TILE E7DRIVE UP C7DRIVEUP PND1DUGOUT A8DWELLING 66EGG ROOM D9ELEV FRT 45ELEV PASS 46ELEV PASS 46EELEV RES 46RESCALATOR 53ESTIM VAL EVEXEMPT EXFEN METAL3 E53FEN METAL4 E54FEN METAL5 E55FEN METAL6 E56FEN METAL7 E57FEN METAL8 E58FEN METL10 E59A-1Page 170

October 17, 2011 (Regular Meeting)PageDescription CodeFEN PVC PK E4KFEN PVC PR E4PFEN S RAIL 05sFEN WD PK 05KFEN WD PRV 05PFENCE CL10 61FENCE CL12 62FENCE CL4 06Fence CL6 66FENCE CL8 68FENCE CONCG6FENCE METL E5FENCE WOOD 05FENCE-PVC E4FIRE ESCAP70FIREPL PTO 14PFIREPLACE 14FOUNTAIN G7FREEZER 74GARAGE BR 02VGARAGE FR 02GARAGE MAS 02BGARAGE MTL 02MGARAGE POL 02PGAZEBO 55GOLF GREEN 32GRAIN BIN 21GRANDSTAND GRSGREENHSE M 13MGREENHSE W 13GRNHSE RES GHGRNHSE RES GHMGUARD HSE 65HANGER 84HOG PARLOR 27HYDRA HOISD7KENNEL RUN B1RKENNEL B1KILN 80KT ELEVATRB2LAUNDRY 50LEASEHOLD 72LOAD DOCK 40MARQUEE C8MEZZ 98MH ADDITN 16MH PARK SP 15MH SITE D8MINI GOLF 32MNICHE 71OFFICE YRD 17Description CodeOH DOOR 49PACK BARN 23PARK DECK 52PATIO 04PATIO/COVR 91PAVING ASP 09PAVING CON 10PAVING CON 10APENTHOUSE 18PERGOLA P1PHOTOMAT 54PIER/COVER96POOL ABV G F7POOL APRON 89POOL COMM 07CPOOL CON 07POOL EXERC 07EPOOL FGLAS 08FPOOL VINYL 08PoolWading07WPORCH 11POULTRY HS 29POULTRY/DK26PUMP HOUSE 90PWC-DOCK F1RAIL SPUR 43RAIL SWTCHG5REC BLDGB3RESERVOIRG2REST ROOMB4RUNWAYB5SCALE 38SHED FRAME24SHED MASON24BSHED METAL24MSHEDPOLE24PSHELTER FR97SHELTER MT97MSHELTER PL 97PSHELTER SHBSHELTERSHFSHELTERSHMSHELTERSHPSHOPBLDG B6SHOP BLDG B6BSHOP BLDG B6MSHOP BLDG B6PSIDEWALK C 10SSILO 28SITE IMPRV H1DRAFTDescription CodeSLAT HOUSEB7SPA/TUB 19SPRINKLER 42STABLE FR 99STABLE MAS 99BSTABLE MTL 99MSTABLE POL 99PSTAND B8STEEL TANKF9STG FARM B 23BSTG FARM M 23MSTG FARM P 23PSTG PF MT 69STG QUONST 47STORAGE BN B9STORAGE 01STORAGE 01BSTORAGE 01MSTORAGE 01VSW PLATFRME3TANK BULK 56TANK DIKE G4TANK ELEV 37TANK FUEL 36TANK WATER 35TENNIS CRT 12TENNISCRT12ATENNISCRT 12CTENNIS CRT 12STERRACE 87TOB BARN 20TRUCK WELL 78TUNNEL 30UNDER CONS UCVAPOR REC C1VAULT DOOR C5VAULTS-MNY 33VAULTS-REC 34WALK UP D2WALKWAY C2WALL BLOCK 58WALL BRICK 57WALL STONE E9WASTE BIN C3WASTE TRETC4WELL COMM F8WELL SFR H2YARD LTS 44CODE/DESCRIPTION DEPRECIATION TABLE01 - STORAGE FR01B - STORAGEMAS01M - STORAGEMET01V - STORAGEBRK02 - GARAGE FR02B - GARAGE MAS02M - GARAGE MTL02P - GARAGE POL02V - GARAGE BR03 - CARPORT FRS3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINEMAX.DEP.0.700000.700000.700000.700000.700000.700000.700000.700000.700000.70000CODE/DESCRIPTION DEPRECIATION TABLE03B - CARPORT MA03L - CARPORT ML03M - CARPORT MT03P - CARPORT PL03V - CARPORT BR04 - PATIO05 - FENCE WOOD05K - FEN WD PK05P - FEN WD PRV05S - FEN S RAILS3 - 3 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINEMAX.DEP.0.700000.700000.700000.700000.700000.700000.700000.700000.700000.70000A-1Page 171

October 17, 2011 (Regular Meeting)PageCODE/DESCRIPTION DEPRECIATION TABLEE2 - BRN LOUNGEE3 - SW PLATFRME4 - FENCE-PVCE4K - FEN PVC PKE4P - FEN PVC PRE5 - FENCE METLE53 - FEN METAL3E54 - FEN METAL4E55 - FEN METAL5E56 - FEN METAL6E57 - FEN METAL7E58 - FEN METAL8E59 - FEN METL10E6 - CABINE7 - DRIVE TILEE8 - DRIVE BRKE9 - WALL STONES3 - 3 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES5 - 5 PERCENTSTRAIGHT LINES3 - 3 PERCENTSTRAIGHT LINEMAX.DEP.0.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.70000EV - ESTIM VAL S0 - NO DEPRECIATION 0.70000S5 - 5RAPERCENTGHM - GRNHSE RES 0.70000STRAIGHT LINEGRS -S3 - 3 PERCENT0.50000GRANDSTANDS STRAIGHT LINES0 - NOH1 - SITE IMPRV0.70000DEPRECIATIONS0 - NOH2 - WELL SFR0.70000000DEPRECIATIONS3 - 3 PERCENTP1 - PERGOLA0.70000STRAIGHT LINES5 - 5 PERCENTSHB - SHELTER0.70000STRAIGHT LINES5 - 5 PERCENTSHF - SHELTER0.70000STRAIGHT LINES5 - 5 PERCENTSHM - SHELTER0.70000STRAIGHT LINES5 - 5 PERCENTSHP - SHELTER0.70000STRAIGHT LINES0 - NOUC - UNDER CONS0.70000DEPRECIATIONIndex of Unit Prices:CODE/DESCRIPTION DEPRECIATION TABLEEX - EXEMPTS0 - NODEPRECIATIONF1 - PWC-DOCKS5 - 5 PERCENTSTRAIGHT LINEF2 - BRIDGES3 - 3 PERCENTSTRAIGHT LINEF3 - DRIVE STNS5 - 5 PERCENTSTRAIGHT LINEF4 - BOAT SHELTS5 - 5 PERCENTSTRAIGHT LINEF5 - ARBORS5 - 5 PERCENTSTRAIGHT LINEF7 - POOL ABV GS5 - 5 PERCENTSTRAIGHT LINEF8 - WELL COMMS0 - NODEPRECIATIONF9 - STEEL TANKS3 - 3 PERCENTSTRAIGHT LINEG2 - RESERVOIRS0 - NODEPRECIATIONG3 - FOUNDATIONS0 - NODEPRECIATIONG4 - TANK DIKES3 - 3 PERCENTSTRAIGHT LINES2 - 2 PERCENTG5 - RAIL SWTCHSTRAIGHT LINES5 - 5 PERCENTG7 - FOUNTAINSTRAIGHT LINES5 - 5 PERCENTG8 - POOL EXERCSTRAIGHT LINES5 - 5 PERCENTG9 - ARBORSTRAIGHT LINE- 5 PERCENTGH - GRNHSE RESSTRAIGHT LINEFTS5FTRAIGHDRAFT0RAFTThe unit price schedule, which follows is meant to be a guide and the totalvalue of each extra feature/other building will be adjusted as appropriate bythe appraiser for normal depreciation and the current condition of the actualfeature or building. Items not included in this section will be pricedeither using the actual cost or through the use of Marshall Swift PricingService either adjusted to the appropriate appraisal date.BARNS – General and Special Purpose (3% Depreciation)Size Adjustment Table 1FTSTRTQUALITY AA A B C D ECODE Excellent Custom Above Avg. Average Below Avg. MinimumMasonry 25B $46.00 $29.00 $24.00 $22.00 $19.00 $16.50Masonry 25V $44.00 $27.50 $22.80 $20.90 $18.00 $15.70VeneerFrame 25 $41.40 $26.10 $21.60 $20.00 $17.10 $14.80Pole 25P $22.00 $17.00 $15.50 $13.20 $11.60Metal 25M $24.00 $19.25 $17.50 $15.75 $12.50Add to the Original % Condition for Upper Story - +70%MAX.DEP.0.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.700000.70000A-1Page 174

October 17, 2011 (Regular Meeting)PageAdd to the Original % Condition for ½ story - +35%Excellent: Strong frame; masonry siding; high quality roof cover; dormers;cupolas; wainscot; concrete or wood floors; good electrical andplumbing.Custom: Strong frame; good siding and roof cover; windows; some wainscot;floors; good stalls; good electrical and plumbing.Above Average: Slightly better quality frame and siding and roof; morewindows; good floors and patricians; adequate electrical and plumbing.Average: Average frame; average siding and roof; few windows; some flooringand patricians; limited electrical and plumbing.Below Average: Light frame; cheap siding; shed or gable roof; dirt floor;cheap stalls; little or no electrical or plumbing.Minimum: Lowest quality frame and siding; shed or gable roof; dirt floor;cheap stalls; little or no electrical or plumbing.BARN - MILK PARLOR (3% Depreciation)Size Adjustment Table 1QUALITY A B C D ECODE Custom Above Avg. Average Below Avg. Minimum82 $41.00 $37.00 $31.00 $23.50 $17.50BARN - LOUNGE (3% Depreciation)Size Adjustment Table 1BARBEQUEQUALITY A B C DECODE Custom Above Avg. Average Below Avg. MinimumE2 $17.00 $14.50 $12.50 $9.00$7.80Add to the Original % Condition for Concrete Floor: +15%Built in Barbeque: Stone, Brick or BlockQUALITY AA A BCD ECODE Excellent Custom Above Avg.Below Avg. MinimumC9 $29,250 $12,750 $8,800 $4,800 $2,800 $1,200BATH HOUSE 60 (5% Depreciation)RESTROOM B4 (3% Depreciation)Size Adjustment Table 2FAverageQUALITY AA ABC D ECODE Excellent Custom CustRAAbove Above Avg. Average Below Avg. MinimumB4 & 60 $140.00 $100.00$75.00$55.00 $41.00 $27.00BOAT RAMPS & PIERS (Per Square Foot) (5% Depreciation)Size Adjustment Table 4Code Description81 Boat Ramps Quality C$4.40Quality AB C DCode Description ionCompositeVinyl Treated Treated No Rail67 Pier $20.00$19.00 $18.75 $15.0096 Pier - Covered ed $34.00 $33.00 $32.00 $25.50**Size Adjustment Square Ftg. Adjustment< 100’ 130%101 – 300’ 100%> 300’ 80%BOOTHS (3% Depreciation) (Per Square Foot)Size Adjustment Table 3DRAFTDompoQuality B C D ECode Description Above Avg. Average Below Avg. MinimumA4 Various Prefab $180 $160 $125 $ 90A4G Gas Station $340 $240 $135 $125Steel /Glass/MasonryA3 Bank ATM $490 $440 $390 $210Add to the Original % Condition for bullet-proof glass: +25%Deduct from the Original % Condition for no heat and A/C: +25%BULKHEADS (5% Depreciation) Size Adjustment Table 20Quality B C DCode Above Avg. Average Below Average83 $17.50/Sq. Ft. $14.00/Sq. Ft. $10.50/Sq. Ft.CABIN (3% Depreciation) Size Table 2QUALITY AA A B C D EA-1Page 175

October 17, 2011 (Regular Meeting)PageCode Excellent Custom Above Avg. Average Below Avg. MinimumE6 $56.00 $40.00 $32.00 $27.00 $24.00 $18.00CAMPSITES (0% Depreciation)Size Adjustment Table 10QUALITY A B C DCode Full Service Water/Electric Electric Only No Service86 $3,000 $2,100 $1,400 $1,000CANOPIES(Per Square Foot) (3% Depreciation)Size Adjustment Table 1Canopies that are built to the same standards as the building they serve should beincluded in the sketch of the building and priced as a part of the building. Thiswould include buildings such as; Convenience Stores, Restaurants, Service Stations andetc. Other canopies are priced using this schedule.QUALITY AA A B C D ECODE Excellent Custom Above Avg. Average Below Avg. MinimumSteel 39 $35.90 $28.50 $24.30 $22.30 $17.30 $15.00Concrete 39C $33.00 $27.50 $25.60 $23.30 $20.20 $17.80Wood 39W $29.70 $23.50 $21.10 $19.25 $15.20 $13.60Add to the Original % Condition for Gable or Gambrel Roof : +10%Add to the Original % Condition for Round : +25%CARPORTS* (3% Depreciation) (5% Depreciation for code 03L)Size Adjustment Table 2Detached carports that are built to the exact specificationsof the dwellingshould be sketched on the property record card as an auxiliary area. Allother carports may be priced from this schedule using the same qualityjudgment used to rate dwellings.QUALITY AA A BCD ECODE Excellent Custom Above Avg. Average Below Avg. MinimumMasonry 03B 35.00 29.00 23.0017.50 13.00 10.00Masonry 03V 34.50 28.5023.0017.00 12.00 9.50VeneerFrame 03 30.000 25.5020.0014.00 11.00 8.50Metal (Heavy) 03M 17.00 11.00 9.25 7.00Metal (Light) 03L 4.35 (con) 3.25 (asp) 1.50(no flr)Pole 03P 12.50 9.75 7.50CEMETERY(0% Depreciation)AFAveFDRAFTQuality C D EReady for Sale Proposed SoldCode Description Price/unit Price/unit Price/unit59 Plots $ 53.00 $ 5.30 $ 0.0064 Crypt $1,100.00 N/A $ 0.0071 Niche $ 80.00 N/A $ 0.00COURT BALL (5% Depreciation) (Per Square Foot)Size Adjustment Table 19COURT GAME (5% Depreciation) (Per Square Foot)Code Description Quality Per Sq.Ft. Code Quality Per Sq.Ft.A2 Asphalt C $4.00 E1 C $ 10.20A2 Concrete B $4.6076 CRANEWAYS - Personal Property93 DOCK BOARD – Personal Property41 DOCK LEVELERS - HYDRAULIC - Personal PropertyDECKS (Per Square Foot) (5% Depreciation)Size Adjustment Table 4Quality A B C DCode Composite Vinyl Cedar/Redwood Treated88 $ 17.50 $17.00 $15.50 $13.40A-1Page 176

October 17, 2011 (Regular Meeting)PageDeduct from the Original % Condition for no rails: -20%ELEVATORS (Per Stop) (Depreciation 40 year life table)Enter each elevator individually with the number of stops in the numberof units.QUALITY AA A B C D ECode Description 5000 LB 4000LB 3000LB 2500LB 2000LB 1500LB46 Pass. Hydraulic $45,600 $39,200 $32,300 $28,500 $24,800 $20,150# Stops Adjustment Table 5QUALITY AA A B C D ECode Description 5000 LB 4000LB 3000LB 2500LB 2000LB 1500LB46E Pass. Electric $72,860 $64,200 $53,180 $49,900 $42,100 $34.560# Stops Adjustment Table 6Add to the Original % Condition for Glass Observation Elevators: +10%QUALITY AA A B C D ECode Description 15- 20,000 LB 10-14999LB 7-9999LB 5-6999LB 3-4999LB 1-2999LB45 Freight Hyd. $69,000 $50,300 $35,200 $32,200 $29,500 $25,40046R# Stops Adjustment Table 5Residential $11,000 per stop (Depreciation 40 year life table)# Stops Adjustment Table 6ESCALATORS (Depreciation 40 year life table)QUALITY AA A B CDECode Description 25’Rise 22’ Rise 18’ RiseRise12’ Rise 10’ Rise53 36” Width $151,000 $145,000 0 $137,000 $130,000$126,000 $122,000AF14’FENCE - CHAIN LINK (Per Lineal Foot) ot) (5% Depreciation)Size Adjustment Table 7QUALITY AA ABC D ECode Description #7 G w/BW #7 Gauge#9 Gw/BW #9 Gauge #11 G w/BW #11 Gauge06 Four Feet $11.75 $ 9.75$10.40$ 8.40 $ 9.25 $ 7.25066 Six Feet $16.20 $14.20 $14.25 $12.25 $12.45 $10.45068 Eight Feet $20.80 $18.80 $18.20 $16.20 $15.75 $13.75061 Ten Feet $25.20 $23.20$22.00 $20.00 $19.00 $17.00062 Twelve Feet $29.45 $27.45$25.65 $23.65 $22.25 $20.25Add to the Original % Condition for Coating: +15%Add to the Original %Condition for Slats: +70%Add to the Original %Condition for Barbed Razor Wire: +50%DRAFTFENCE - PVC (Per Lineal Foot) (5% Depreciation)Size Adjustment Table 7F12’Code Description 2 x 6 Rails 2 x 8 RailsE4 Rail - 2 Rails: $ 8.50 Quality E $12.55 Quality B- 3 Rails: $10.80 Quality D $14.60 Quality A- 4 Rail $11.40 Quality C $16.35 Quality AAAverageCustomE4P Privacy - 4 Feet: $18.00 Quality E $23.50 Quality B- 5 Feet: $25.00 Quality D $32.50 Quality A- 6 Feet: $27.00 Quality C $35.00 Quality AAAverageCustomE4K Picket - 3 Feet: $ 12.20 Quality E $ 15.80 Quality B- 3.5 Feet $ 16.90 Quality D $ 22.00 Quality A- 4 Feet: $ 21.60 Quality C $ 28.00 Quality AAFENCE - WOOD (Per Lineal Foot) (5% Depreciation)Size Adjustment Table 7CodeDescription05 Wood Rail - 2 Rails: $ 7.00 Quality D- 3 Rails: $ 7.70 Quality C- 4 Rail $ 9.45 Quality BA-1Page 177

October 17, 2011 (Regular Meeting)Page05S Split Rail - 2 Rails: $ 7.85 Quality D- 3 Rails: $ 8.70 Quality C- 4 Rail $10.60 Quality B05P Privacy 4- 5 Feet: $14.55 Quality D- 6 Feet: $15.95 Quality C- 7 Feet: $21.60 Quality B- 8 Feet: $24.15 Quality A05K Picket - 3 Feet: $ 6.50 Quality D- 4 Feet: $ 8.60 Quality C- 5 Feet: $ 11.90 Quality BFENCE – METAL (Per Lineal Foot) (3% Depreciation)Size Adjustment Table 7Steel, or aluminum----Industrial ----- ---Commercial--- ---Residential----QUALITY AA A B C D ECODE Height Custom Average Custom Average Custom AverageE53 3 Feet $33.90 $19.50 $27.40 $16.45E54 4 Feet $45.85 $26.90 $38.75 $22.30 $31.45 $18.90E55 5 Feet $51.50 $30.15 $42.00 $24.20 $33.95 $20.40E56 6 Feet $57.50 $33.75 $46.80 $26.35 $37.35 $22.45E57 7 Feet $67.70 $39.70E58 8 Feet $73.50 $43.10E59 10 Feet $90.40 $53.00Add to the Original % for bronze anodized or power coated: +50%Add to the Original % for Wrought Iron: +100%FENCE – CONCRETE (3% Depreciation)Size Adjustment Table 7Code G6Quality DescriptionE 1 Rail $ 7.70D 2 Rail $11.30C 3 Rail $15.45B 4 Rail $19.10FIREPLACE (Depreciation 14 – 40 year life, 14P - 3%)AAAB C D ECODE Description ExcellentDRCustomAbove Avg. Average Below Avg. Minimum14 Interior r $13,000 $ 8,500 $5,000 $3,500 $2,800 $1,50014P Patio $15,000 $10,000 $6,500 $5,000 $3,500 $2,500FOUNTAIN (5% Depreciation)DRAFTAA AB C D ECODE Excellent Custom Above Avg. Average Below Avg. MinimumG7 25,000 10,500 7,000 5,000 2,000 1,000GARAGES - Detached Residential (3% Depreciation)Size Adjustment Table 2Detached garages that are built to the same specifications of the dwelling orbuilt with apartments in the upper floor should be sketched on the propertyrecord card as an auxiliary area. All other garages may be priced from thisschedule using the same quality judgment used to rate dwellings.AA A B C D ECODE Excellent Custom Above Avg. Average Below Avg. MinimumMasonry 02B 54.00 45.00 36.00 27.00 20.00 16.00Masonry 02V 53.00 44.00 35.00 26.00 19.00 15.00VeneerFrame 02 46.00 39.00 31.00 22.00 17.00 13.00Metal 02M 26.00 17.00 15.00 11.00Pole 02P 29.20 20.70 16.00 12.00Add to the Original % Condition for finished interior +25%A-1Page 178

October 17, 2011 (Regular Meeting)PageAdd to the Original % Condition for Upper Story +70%Add to the Original % Condition for ½ story +35%Deduct from the Original % Condition for lack of overhead door -5%GAZEBOS (3% Depreciation)Size Adjustment Table 4Gazebos may be priced from this schedule using the same qualityjudgment used to rate dwellings.AA A B C D ECODE Excellent Custom Above Avg. Average Below Avg. Minimum55 90.00 77.00 50.00 44.00 33.00 26.0032 GOLF COURSES (5% Depreciation)Price includes normal grading, sprinkler systems, service roads and cartpaths and architect fees.Class I - Championship: Quality B - $175,000 - $275,000 per holeQuality A - $245,000 - $380,000 per holeQuality AA - $475,000 - $750,000 per holeTypical Features: 160 to 200 acres6,700 to 7,000 yards longBunkered and contoured greens e and fairwaysGood undulating terrain with many large treesDriving rangeName architectAutomatic sprinklers rs for greensand fairwaysPaved cart pathsClass II - Private Club:Typical Features:Quality C - $150,000 - $225,000 perhole120 to 160 acres6,400 yards to 6,700 yardsBunkered at most greensUndulating terrain with large treesDriving ing rangeSprinklers manual or automaticPaved cart pathsClass III - Semi-Private and MunicipalClubs: Quality D - $115,000 -$170,000 per holeTypical Features:11010 to 120 acres6,000 yards to 6,400 yardsBunkered at most greensUndulating terrain and some large treesGreenssprinkledPaved cart pathsClass IV - Minimum Quality:Quality E - $45,000 - $120,000 per holeTypical Features:80 to 100 acres5,600 yards to 6,000 yardsOpen flat to undulating terrainfew bunkersgravel or some paving cart pathsThis schedule represents replacement cost. Depreciation may be used toconsider economic factors.MINIATURE GOLF COURSES (5% Depreciation)DRAFTCode – 32ME - Minimum Quality$3,000 per holeD - Below Average Quality $6,000 per holeTypical Features: .25 acresSimple course, prepackaged, flat terrain, including lightingC - Average Quality$10,000 per holeB - Above Average Quality $15,000 per holeTypical Features: .25 to .5 acresProfessionally designed and installed, includes plumbing and lightingA - Custom Quality$20,000 per holeAA – Excellent Quality $35,000 per holeTypical Features: .50 to 1.00 acresCustom course, extensive themes withmajor elevation, rock and waterscapelayoutThese prices do not include buildings and parking.A-1Page 179

October 17, 2011 (Regular Meeting)PageGRAIN BINS - FARM (Per Bushel) (5% Depreciation)Size Adjustment Table 8Metal On Slab/Ventilated FloorFormula for calculating bushels from dimensions: [(Diameter x Diameterx .77) x Height] x .82 = Total BushelsFor Commercial Grain Bins Use Harvester PriceQUALITY AA A B C Dw/Dryer-unloader w/Dryer w/Unloader. Average No FloorCode 21 $2.13 $2.00 $1.50 $1.37 $1.21GRANDSTANDS AND BLEACHERS (3% Depreciation)AA A B C D ECODE Description Excellent Custom Above Avg. Average Below Avg. MinimumBLR Steel Open Deck 50.00 38.00 26.00Wood Open Deck 19.50 16.00GRS Con/Steel Closed 109.00 89.00 82.00 75.00 65.00 59.00GREENHOUSES - COMMERCIAL (5% Depreciation)Size Adjustment Table 9AA A B CD ECODE Description Excellent Custom Above Avg. AverageBelow Avg. Minimum13 Wood Frame 15.00 10.30 7.85 5.00 3.30 3.0013M Metal Frame 30.60 21.00 16.00 7.505.00 3.50Deduct from the Original % Condition for Hoop construction: - 30%Excellent: Best frame; sandwich panels; venting; concrete floors; drains; good electrical and plumbing.Custom: Heavy frame; sandwich panels or tempered glass; venting; concrete walks; adequate electrical andplumbing.Average: Good frame; glass or fiberglass; gravel and some concrete; adequate electrical; hose bibs.Below Average: Metal or wood frame; polyethylene e arched roof; dirt floor; minimum electrical and plumbing.Minimum: Light post or tubular frame; polyethylene ylene e arched roof; dirt floor;no electrical and hose bib.GREENHOUSES - RESIDENTIAL (5% Depreciation)Size Adjustment Table 2AA ABC D ECODE Description ExcellentCustomRAAbove Avg. Average Below Avg. MinimumGH Wood Frame 24.00 16.50 12.50 8.00 5.30 4.80GHM Metal Frame 49.3034.00 26.00 12.00 8.50 5.60GUARD HOUSESCode 65 (3% Depreciation) (Per Square Ft)Size Adjustment Table 3DRAFTTABC D EDescription Custom stomDAbove Avg. Average Below Avg. MinimumPrefab 140.00 118.00 108.00 98.00 80.00Deduct from the D00Original % Condition for Non-weatherized: - 30%Deduct from the Original % Condition for stick built: - 20%Add to the Original % Condition for all steel construction: + 30%HOG PARLORSCode 27 (5% Depreciation)Size Adjustment Table 1AA A B C D EExcellent Custom Above Avg. Average Below Avg. Minimum33.00 20.00 15.00 12.00 10.50 8.50Excellent/Custom: Good siding; good ventilation; many windows; insulated wall and ceiling; partitions; goodelectrical and plumbing.Above Average/Average: Average siding; insulated; ventilation; windows; slab floor; partitions; adequateelectrical and plumbing.Below Average/Minimum: Low cost board or block siding; natural ventilation; unfinished slab floor; minimumservice.KENNEL BUILDINGS Code B1 (Depreciation 35 Year Life Table)Size Adjustment Table 1AA A B C D EExcellent Custom Above Avg. Average Below Avg. Minimum135.00 92.00 69.00 49.00 34.00 20.00A-1Page 180

October 17, 2011 (Regular Meeting)PageKENNEL OUTDOOR RUNS Code B1R (3% Depreciation)Size Adjustment Table 1B C DAbove Avg. Average Below Avg.12.00 10.00 8.00MOBILE HOME SITES Code D8 (0% Depreciation) (Per Space)Quality C - $5,500Deduct from the Original % Condition for shared well: - 40%MOBILE HOME PARKSCode 15 (3% Depreciation) (Per Space)Size Adjustment Table 10See Class descriptions in Chapter 9 of this Manual.QUALITY A B C D EClass 5 Class 4. Class 3 Class 2. Class 1$10,000 $8,100 $6,500 $3,000 $2,000MOBILE HOME ADDITIONS Code 16 (Depreciation 30 year life table)Size Adjustment Table 2QUALITY AA A B C DEExcellent Custom Above Avg. Average Below Avg. Minimum$63.00 $54.60 $46.20 $42.00 $37.80$31.50PORCHS Code 11 (Depreciation 30 year life table)Size Adjustment Table 4FBeloQUALITY AA A B C DEExcellent Custom Above Avg.AFAverageAverage Below Avg. Minimum$25.20 $21.80 $18.50 $16.80$15.00 $12.60PATIOS Code 04, TERRACE Code 87(Per Square Foot) 5% DepreciationSize Adjustment Table 4Patios and terrace that are builtto the same specifications of thedwelling should be sketched on theproperty record card as an auxiliaryarea. All other patios and terraces may be priced from this schedule.QUALITY AA ABC D EStone/Con Tile/ConBrick/Con Con/ Stamped Con/ Tex Fin Concrete$13.50 $10.60$9.90 $9.60 $8.60 $4.30Deduct from the Original % Condition for sand base under brick, stoneor tile: - 30%Add to the Original %Condition for colored concrete: + 20%Add to the Original% Condition for Lighting: + 20%Add fences and walls from the schedules in this chapter.DRBrick/CPAVING:DRAFTBRTPAVING – ASPHALT Code 09 (Per Square Foot) 5% DepreciationSize Adjustment Table 11QUALITY D C B A AALIGHTWEIGHT MEDIUM MEDIUM HEAVY HEAVYw/C&Gw/C&G1.62 $2.50 $2.75 $3.38 $3.63PAVING – CONCRETE Code 10 (Per Square Foot) 5% DepreciationSize Adjustment Table 11ReinforcedQUALITY E D C B A AA3 “ 4” 4 “ 4 “ 6-8” 4”w/C&G w/G&G CustomFinish*$2.50 $2.80 $3.10 $3.35 $4.95 $8.00*Custom Finish includes; Stamped Surface or Epoxy w/stone or shell.SIDEWALK - CONCRETE Code 10S Quality C$3.60 (Per Square Foot) 5% DepreciationA-1Page 181

October 17, 2011 (Regular Meeting)PageSize Adjustment Table 2TRAIN OR TRUCK WELL Code 78 Quality C $8.60 (Per Square Foot) 5% DepreciationSize Adjustment Table 2DRIVEWAYS (Per Square Foot) 5% DepreciationSize Adjustment Table 2DRIVE – ASPHALT Code 9D Quality C $ 2.00DRIVE - CONCRETECode 10D QUALITY E D C B A AA3 “ 4” 4 “ 4 “ 4” 4”w/Color w/Epoxy w/Stamped CustomStone or Shell Surface Finish*$2.80 $3.10 $3.80 $6.70 $7.10 $8.00QUALITY E D C BCode ----Sand Base---- -----Concrete Base-----DRIVE - STONE F3 $10.50 $12.50DRIVE - TILE E7 $ 8.80 $10.80DRIVE – BRICK Flat E8 $ 8.50 $10.50On Edge $13.00 $15.00PERGOLA (3% Depreciation)Size Adjustment Table 4Pergola’s may be priced from this schedule using the same qualityjudgment used to rate dwellings.AA A B CD ECODE Excellent Custom Above Avg.AFBAverageBelow Avg. MinimumP1 42.00 35.00 23.0020.0000 16.00 12.00POULTRY HOUSES - COMMERCIAL (3% Depreciation)-----Breeder Hens/Pullet/Layer----------------Broiler------------QUALITY AA ABC D ECode Above Avg. AverageAvg. Above Avg. Average Below Avg.29 $7.60 $6.90$6.20 $5.00 $4.50 $4.00Add to the Original% Condition for concrete floor: + 40%Add to the Original %Condition for asphalt floor: + 20%Slats and Curtains RBelow included.EGG ROOM (3% Depreciation) Size Adjustment Table 1QUALITY B C DCode Above Avg. Average Below Avg.D9 $13.20 $12.00 $10.80PUMP HOUSE (3% Depreciation)Size Adjustment Table 2DRAFTAA A B C D ECODE Excellent Custom Above Avg. Average Below Avg. Minimum90 36.00 27.00 21.00 16.00 12.80 9.50RAILROAD SPUR (Per Lineal Foot) (2% Depreciation) RAILROAD SWITCHSize Adjustment Table 21QUALITY H M LCode Description Heavy 115-130# Medium 80-100# Light 40-60#43 SPUR $106.00 $90.00 $68.00G5 SWITCH $35,000 $29,000 $22,000SHED (5% Depreciation) Three sided structure with dirt floor.Size Adjustment Table 1B C DDescription CODE Above Avg. Average Below Avg.A-1Page 182

October 17, 2011 (Regular Meeting)PageMasonry 24B 10.00 9.00 8.00Frame 24 6.35 5.70 5.10Pole 24P 4.60 4.15 3.70Metal 24M 6.10 5.50 4.90Add to the Original % Condition for concrete floor: + 30%Add to the Original % Condition for electrical: + 10%Add to the Original % Condition for plumbing: + 10%Above Average – The structure is built with above average materials.Average – The structure is built with average materials.Below Average – The structure is built with below average materials.SHELTER - FARM (5% Depreciation) Hay or bulk storage, no walls and dirtfloor.Size Adjustment Table 1B C DDescription CODE Above Avg. Average Below Avg.Frame 97 4.90 3.50 2.70Pole 97P 3.70 2.75 2.15Metal 97M 6.40 4.50 3.25Add to the Original % Condition for concrete floor: + 50%Add to the Original % Condition for electrical: + 35%Add to the Original % Condition for plumbing: +35%SHELTER – PARK/PICNIC (5% Depreciation)Size Adjustment Table 2No walls and concrete floor.AA A BCD ECODE Excellent Custom Above Avg. Average Below Avg. MinimumMasonry SHB 35.00 29.00 23.0017.50 13.00 10.00Frame SHF 30.00 25.50 20.0014.00 11.00 8.50AAverMetal SHM 17.00 11.00 9.25 7.00Pole SHP 12.50 9.75 7.50Above Average– The structure is built with above average materials.Average – The structureis built with average materials.Below Average – The structure is built with below average materials.SHOP BUILDINGS (3% Depreciation)Size Adjustment Table 1DRAFTAA A B C D EDescription CODE Excellent Custom Above Avg. Average Below Avg. MinimumMasonry B6B 36.00 27.00 21.00 16.00 11.00 9.50Frame B6 27.00 20.25 15.75 12.00 8.50 7.10Pole B6P 23.60 17.70 13.80 10.50 7.50 6.30Metal B6M 26.00 19.40 15.00 11.50 8.50 6.90Add to the Original % Condition for Upper Story - 70%Add to the Original % Condition for ½ story - 35%SILOS – Farm(5% Depreciation)--------Upright-------- -----------------Trench------------------Diameter x HeightPer. Square FootQUALITY AA A B C D ECode Harvester Con Stave Con Wall/Flr. Block Con Floor Dirt28 $84.00 $29.00 $8.15 $6.85 $5.40 $2.30UprightA-1Page 183

October 17, 2011 (Regular Meeting)PageHarvester: DIA X HEIGHT X $84.00 Concrete Stave: DIA XHEIGHT X $29.00Slurry Storage same as abovePrice includes un-loaders – Note: Some of the Harvester’s are no longerin use due to the expense replacing the un-loaders, these units willneed functional obsolescence added – 30% Original Percent Condition.SPRINKLERS (Per Square Foot) (Depreciation - 40 year life table)Size Adjustment Table 12Commercial and Industrial--Finished Ceiling-- -Unfinished Ceiling-QUALITY A B C DCode Dry Wet Dry Wet42 $2.40 $1.93 $2.18 $1.69STABLE (3% Depreciation)Size Adjustment Table 1Large commercial or top quality private stables should be sketched and pricedon the property record card. All other stables may be priced from thisschedule.AA A B C DEDescription CODE Excellent Custom Above Avg. AverageBelow Avg. MinimumMasonry 99B $ 85.00 $49.00 $34.00 $24.00 $17.00 N/AFrame 99 $ 83.00 $47.00 $30.00 00 $19.00$12.50 N/APole 99P N/A $42.00 $27.00$17.50$11.25 $9.00Metal 99M N/A $45.00 0 $29.00$19.00 $12.25 N/AAdd to the Original % Condition for Upper Story - 70%Add to the Original % Condition n for ½ Story- 35%Excellent: Custom masonry veneer siding; trim and roof; insulated; customfinish in stalls, s, lounge, and restrooms; high level electrical andplumbing with dressing rooms.Custom: Good siding; ing; trim and roof;insulated; good finish in stalls,lounge, and restrooms; high level electrical and plumbing with dressingrooms.Above Average: Very good sidingand roofing some windows, good quality stalland tack room finish, goodelectrical, plumbing with restroomAverage: Good siding androofing, some concrete floors, wainscot stalls,adequate electrical and plumbing.Below Average:Low costsiding, post and beam construction, dirt floors,open stalls, little or noelectrical and plumbing.Minimum: Low cost siding, pole construction, shed roof or low, dirt floors,open stalls, little or no electrical and plumbing.STEEL TANKSBulk Storage (3% Depreciation) Price/GallonSize Adjustment Table 13Code 56 Quality C $1.10 per gallonWelded Steel Pressure Tanks (Personal Property)Welded Steel Water Tanks (3% Depreciation)Size Adjustment Table 14DRAFTTCode 35 Quality C $1.25 per gallonWelded Steel Tanks – Fuel Storage (3% Depreciation)Size Adjustment Table 15Code 36 Quality C $14.06 per BarrelPrice includes Distribution System, Foundation, Cone RoofAdd to the Original % Condition for Floating Roof or Double Deck Roof : +20%A-1Page 184

October 17, 2011 (Regular Meeting)PageElevated Steel Tanks (3% Depreciation)Size Adjustment Table 16QUALITY A B C D-----------------Tower Height-------------------Code 150’ 100’ 75’ 50’37 $2.98 $2.70 $2.50 $2.30STORAGE – FARM STORAGE and PACK BARN (3% Depreciation)Size Adjustment Table 1AA A B C D EDescription CODE Excellent Custom Above Avg. Average Below Avg. MinimumMasonry 23B 36.00 27.00 21.00 16.00 11.00 9.50Frame 23 27.00 20.25 15.75 12.00 8.50 7.10Pole 23P 23.60 17.70 13.80 10.50 7.50 6.30Metal 23M 26.00 19.40 15.00 11.50 8.50 6.90Add to the Original % Condition for Upper Story - 70%Add to the Original % Condition for ½ story - 35%STORAGE - PRE-FAB METAL UTILITY BUILDINGSSize Adjustment Table 1(5% Depreciation)---------Vertical Wall----------------Leaning Wall-----------QUALITY AA A B CDEAbove Avg. Average Below Avg. Above veFTAverAvg. Average Below Avg.Code 69 $18.00 $14.00 $11.00 $16.00$12.50 $10.25QUALITY B CDDescription Above Average AverageBelow Avg.Code 47 Quonset $20.00 $16.00$12.50Add to the Original % Condition for heat: + 15%Add to the Original inal % Conditionfor insulation: + 10%Add to the Original % Condition forsprinklers: + 10%Deduct from the Original % Condition for no floor: - 20%Deduct from the Original % Condition for no lighting: - 10%Above Average – The structure is built with above average materials,partitions, plumbing and electrical.Average – The structure isbuilt with average materials, partitions,plumbing and electrical.Below Average– The structure is built with below average materials,partitions, plumbing and electrical.DRAFTSTORAGE – Residential/Commercial (3% Depreciation)Size Adjustment Table 2verTDetached storage buildings that are built to the exact specifications of thedwelling should be sketched on the property record card as an auxiliary area.All other storage buildings may be priced from this schedule using the samequality judgment used to rate dwellings.AA A B C D EDescription CODE Excellent Custom Above Avg. Average Below Avg. MinimumMasonry 01B 54.00 45.00 36.00 27.00 20.00 16.00Masonry 01V 53.00 44.00 35.00 26.00 19.00 15.00VeneerFrame 01 46.00 39.00 31.00 22.00 17.00 13.00Metal 01M 26.00 17.00 15.00 11.00 7.50 5.50Add to the Original % Condition for finished interior: +25%Add to the Original % Condition for Upper Story: +70%Add to the Original % Condition for ½ Story: +35%SWIMMING POOLS (POOL) 5% DepreciationNote: Price includes Ladder, Filter and Max Depth 9 Feet.A-1Page 185

October 17, 2011 (Regular Meeting)PageResidential Size Adjustment Table 17AA A B CCode Description Excellent Custom Irregular Rec. or Oval07 Concrete/Gunite 86.00 58.00 45.45 42.0008 Vinyl 35.70 33.0008F Fiberglass 39.00 36.10Commercial - Poured Concrete Pools Size Adjustment Table 18BCCode Description Irregular Rec. or Oval07C Concrete 72.20 65.5007E Exercise Pools Size Adjustment Table 17DepthPrice42 Inches $15,250 - $38,00050 Inches $19,000 - $43,00060 Inches $21,000 - $54,000CCode Description Round Size Adjustment Table 17F7 Above Ground $8.50*Pick up only if attached to the real estate by decking or attached tothe structure.CCode Description Round Size Adjustment Table 1807W Wading Pools: $30.00Whirlpools, Spa/Tub (Depreciation 5%)AA A B CD ECODE Excellent Custom Above Avg. AverageBelow Avg. Minimum19 15,000 10,000 5,0000 4,0003,000 2,000Pool Aprons: (Depreciation 5%)Size Adjustment Table 2AA A BCD ECODE Stone Tile/ Brick Stamped Epoxy/Tex Con/Color Concrete89 14.50 12.50 7.006.60 3.85 3.10TENNIS COURTS (Per Square Foot) (5% Depreciation)Size Adjustment Table 19QUALITY BC DCode Description Above Average Average Below Avg.12A Asphalt4.95 4.00 3.0012 Concrete5.60 4.60 3.6512C Clay 4.30 3.60 2.9512S Synthetic 8.90 7.50 6.10Add to the Original % Condition for cushioned layer: +30%Add lighting and fencing separatelyVAULT (Per Square Foot) (2% Depreciation)AEpoxyDRAFTFTMovable vaults are to be listed as personal property. If vaults areconstructed in a building type that does not normally have them, addthem from this schedule. Vaults located in banks are priced in thebase price of the building and are not to be listed separately.QUALITY B C DCode Description Above Average Average Below Avg.33 Money Vault $200.00 $160.00 $120.0034 Record Vault $ 68.00 $ 60.00 $ 50.00WALLS Size Adjustment Table 20Retaining walls are typically built to correct topographical problems withthe lot; therefore they are considered to be a land feature and their valueconsidered as part of the lot price. If a wall that may be otherwise beconsidered a retaining is built for ornamental purposes it should be listedas an extra feature in the OBXF lines. All other walls may be priced fromthe following schedules.A-1Page 186

October 17, 2011 (Regular Meeting)PageEnter the height in the Width field and the length in the length field.WALL - BLOCK (Per Square Foot) (3% Depreciation)AA A B C D ECODE Brick Face Stucco Split Face 8 inch 6 Inch 4 Inch58 $12.75 $10.25 $9.45 $8.30 $7.80 $6.75WALL - BRICK (Per Square Foot) (3% Depreciation)BCCODE 12 inch 8 inch57 $18.90 $14.95WALL - STONE (Per Square Foot) (3% Depreciation)CCODE12 inchE9 $28.00WELL – SFR Code H2 Quality C $2,500WELL – COMMERCIAL Code F8 Quality C $5,00044 YARD LIGHTS (3% Depreciation)Custom Average Below Avg.Pole (per foot) $ 71 $ 56 $47Light Per Fixture:Incandescent $ 575 $ 425$ 350Fluorescent $ 925 $ 800$ 675Mercury Vapor $1,325 $ 950$ 725Flood Lights $1,650 $1,175$ 825LIGHTS – Athletic Fields (3% Depreciation)Total system cost.FootballAA ABC D ECODE Excellent Custom ustomDRAbove Ave Average Bl. Avg Minimum44F $270,000 $215,000 $175,000 $155,000 $135,000 $110,000Soft Ball – Baseball - SoccerAA AB C D ECODE Excellent Custom Above Ave Average Bl. Avg Minimum44B $123,000 $99,000$79,000 $67,000 $51,500 $39,500OBXF Size Adjustment TablesTable 1 Farm Buildings Table 2 Residential OB Table 3 BoothsDrivewayCanopiessSquare Footage Adj. Square Footage Adj. Square Footage Adj.0 - 1,000 120% 0 - 200 125% 0 - 20 200%1,001 - 2,000 115% 201 - 300 120% 21 - 50 145%2,001 - 3,000 110% 301 - 500 110% 51 - 75 125%3,001 - 4,000 105% 501 - 700 100% 76 - 100 100%4,001 - 6,000 100% 701 - 900 93% 101 - 200 85%6,001 - 8,000 98% 901 - 1,200 88% 201 - 350 70%8,001 - 10,000 95% 1,201 - 1,500 84% 351 - 500 60%10,001 - 15,000 90% 1,501 - Up 80% 501 - Up 50%15,001 - 20,000 85%20,001 - Up 80%CustomDDRAFTTTable 4Decks, PiersGazebo Table 5 Elevators Table 6 ElevatorsEtc.A-1Page 187

October 17, 2011 (Regular Meeting)PageSquare Footage Adj. Stops Adj. Stops Adj.0 - 75 150% 2 - 2 100% 1 - 2 100%76 - 150 100% 3 - 3 80% 3 - 3 70%151 - 300 90% 4 - 4 72% 4 - 4 62%301 - 500 85% 5 - 5 70% 5 - 5 55%501 - Up 80% 6 - 6 68% 6 - 6 50%7 - Up 66% 7 - Up 45%Table 7 Fencing Table 8 Grain Bins Table 9 Comm GreenhousesLineal Feet Adj. Bushels Adj. Square Footage Adj.0 - 400 100% 0 - 3,000 160% 0 - 1,000 140%401 - 1,000 95% 3,001 - 4,500 127% 1,001 - 3,000 125%1,001 - 3,000 90% 4,501 - 6,000 110% 3,001 - 6,000 110%3,001 - 6,000 85% 6,001 - 7,500 100% 6,001 - 9,000 105%6,001 - Up 80% 7,501 - 9,000 95% 9,001 - 12,000 100%OBXF Size Adjustment Tables9,001 - 12,000 85% 12,001 - 16,000 93%12,001 - 15,000 83% 16,001 - 25,000 84%15,001 - 20,000 75% 25,001- 75,000 70%20,001 - 30,000 67% 75,001- 150,000 60%30,001 - Up 65% 150,001- Up 56%11Fj.FTable 10 MH Parks, Campsite Table 11 Paving Table 12 SprinklersSpaces Adj. Square FootageAdj. Square Footage Adj.1 - 25 115% 0 - 10,000000 115%0 - 5,000 130%26 - 50 110% 10,001001 - 20,000 110%5,001 - 10,000 120%51 - 75 106% 20,001 - 30,000105% 10,001 - 20,000 110%76 - 110 103% 30,001- 75,000 100% 20,001 - 50,000 100%111 - 150 100% 75,001 - 105,000 95% 50,001 - 75,000 95%151 - 200 95% 105,001 - 140,000 90% 75,001 - 100,000 90%201 - Up 90% 140,001- 170,000 85% 100,001 - 150,000 85%170,001 - 200,000 80% 150,001 - 200,000 80%200,001R75,0R105,0- 230,000 75% 200,001 - 250,000 75%230,001 - Up 70% 250,001 - Up 70%Table 13 Tank - Bulk Table Tank - Water Table 15 Tank - FuelDR14DT230,Gallons Adj. Gallons Adj. Barrels Adj.DRAFTFT0 - 1,000 327% 0 - 10,000 350% 0 - 2,000 496%1,001 - 2,500 205% 10,001 - 15,000 335% 2,001 - 3,500 373%2,501 - 3,500 165% 15,001 - 25,000 268% 3,501 - 4,500 318%3,501 - 4,500 140% 25,001 - 40,000 234% 4,501 - 6,000 281%4,501 - 5,500 126% 40,001 - 60,000 192% 6,001 - 8,500 217%5,501 - 6,500 119% 60,001 - 90,000 167% 8,501 - 13,000 200%6,501 - 9,500 108% 90,001 - 110,000 153% 13,001 - 18,000 168%9,501 - 12,000 100% 110,001 - 130,000 132% 18,001 - 25,000 149%12,001 - 15,000 96% 130,001 - 175,000 119% 25,001 - 40,000 131%15,001 - 25,000 88% 175,001 - 225,000 100% 40,001 - 60,000 111%25,001 - 35,000 84% 225,001 - 275,000 90% 60,001 - 80,000 103%35,001 - 45,000 82% 275,001 - 350,000 84% 80,001 - 110,000 100%45,001 - 55,000 79% 350,001 - 450,000 79% 110,001 - 140,000 97%55,001 - Up 74% 450,001 - 600,000 74% 140,001 - 175,000 95%600,001 900,000 63% 175,001 225,000 87%900,001 1,250,000 55% 225,001 275,000 83%1,250,001 1,750,000 51% 275,001 325,000 78%A-1Page 188

October 17, 2011 (Regular Meeting)Page1,750,001 2,250,000 46% 325,001 375,000 74%2,250,001 2,750,000 44% 375,001 450,000 72%2,750,001 Up 40% 450,001 Up 69%OBXF Size Adjustment TablesTable 16 Tank - Elevated Table 17Pool -Residential Table 18 Pool - CommercialGallons Adj. Square Footage Adj. Square Footage Adj.0 - 30,000 550% 0 - 350 140% 0 - 2,000 111%30,001 - 60,000 294% 351 - 490 120% 2,001 - 4,000 104%60,001 - 90,000 235% 491 - 600 109% 4,001 - 6,000 100%90,001 - 125,000 188% 601 - 750 100% 6,001 - 8,000 98%125,001 - 175,000 154% 751 - 850 90% 8,001 - UP 95%175,001 - 250,000 153% 851 - Up 82%250,001 - 350,000 128%350,001 - 450,000 113%450,001 - 600,000 100%600,001 - 900,000 97%900,001 - 1,250,000 87%1,250,001 - 1,500,000 76%1,500,001 - Up 73%Table 19 Tennis Courts Table 20 Walls Table 21Rail SpursSquare Footage Adj. Square Footage Adj. Lineal Feet Adj.0 - 7,200 110% 0 - 100%FT1,000 100% 0 - 300 105%7,201 - 15,400 100% 1,001 - 5,000 95% 301 - 700 100%15,401 - 30,800 90% 5,001 - 10,000 90% 701 - 2,000 85%30,801 - Up 80% 10,001 001 - 20,00085% 2,001 - Up 75%20,001 - Up80%The following is a list of itemsthat are classified as personal property andshould be listed on the business or individual property listing form. This listis to be used as a guide, if an item does not appear on this list it does notmean that the item is excludedfrom taxation. Items not named in this list mustbe classified using normal procedures.Air conditioning - process related, windowunitAirplanesAlarm systems (security or fire) & wiringAppliances - List only refrigerators &washer/dryers inapartment properties.List all appliances in all other commercialtypes of property.Asphalt plantsATM - All equipment & freestanding boothsAuto exhausts systems for equipmentAwningsBalers (paper, cardboard, etc)Bank teller counters - service area andrelated)Bank teller lockers - moveable or built-inBar and bar equipment - moveable or built-inBillboardsBoats and motors - allBoiler - primarily for processBowling alley lanes and equipmentBroadcasting equipmentC-I-P equipmentCabinetsCable TV distribution systemsCable TV equipment and wiringCable TV subscriber connectionsCamera equipmentCanopies - that service equipmentCar wash - all equipment, filers, tanksCatwalks for machinery & equipmentCellular site improvementsCement plants90%F5%F100%FDRAFTFTChairsClosed circuit TVCold storage - equipment / rooms / partitionsCompressed air or gas system (other thanbuilding heat)Computer room A/CComputer room raised floorComputerized scanning equipmentComputers and data linesConcrete plantsConstruction and grading equipmentControl systems - building and equipmentConveyor & material handling systemsCoolers – walk-in or self-standingCooling towers – primary use in manufactureCounters / reception desks – moveable orbuilt-inCranes and CranewaysData processing equipmentDeli equipmentDesksDiagnostic center equipment – moveable orbuilt-inDisplay cases – moveable or built-inDock levelersDrapes & curtains, blinds, etcDrying systems – process or productDumpsterDust catchers, control systems, etcElectrical service to equipmentElectronic control systemsEquipment – productionExpensed itemsA-1Page 189

October 17, 2011 (Regular Meeting)PageFarm equipment – used for production ofincomeFreezers – walk-in or self-standingFencing – insideFlagpoleFloor finishes – process relatedFoundations for machinery & equipmentFreight chargesFuels – not for sale (list as supplies)Furnaces – steel mill process, etcFurniture and fixturesGrain hopperGreenhouse benches, heating systems, etcHoppers – metal bin typeHospital systems, equipment and pipingHot air balloonsHotel / Motel televisions & wiringHumidifiers – processIncinerators – equipment and/or moveableIndustrial piping – processInstallation costIrrigation equipmentKiln heating systemKilns – metal tunnel or moveableLaboratory equipmentLaundry binsLaw & professional librariesLeased equipment – lessor or lessee possessLeasehold improvements excluding items taxedas real estate**Leasehold interest in exempt real propertyLifts – other than elevatorLighting – portable/ moveable / specialMachinery & equipmentMedical suppliesMilk handling – milking, cooling, pipingMirror (other than bathroom)Monitoring systems building or equipmentNewspaper standsNight depositoryOffice equipmentOffice supplies (list as supplies)Oil company equipment – pumps, suppliesOvens – processing / manufacturingOverhead conveyor systemPackage and labeling equipmentPaging systemsPaint spray boothsPartitions – moveablePiping systemsPlayground equipmentPneumatic tube systemsPortable BuildingsPower generator systems (auxiliary,emergency)Power transformers - equipmentPublic address systems (intercom, music)RefrigeratorsRefrigeration systems- compressors, etc)Repairs - equipment (Capitalized)Restaurant furniture ure (Incl. attachedtofloor)Restaurant / kitchen - equipmentvent hoodsReturnable containersRoom dividers/partitions - moveableRoom’s self-contained or special purposeSafes wall or self-standingSales/use taxSatellite dishes (all wiring & installation)ScalesSecurity systemsService station equipment - pumps, tanksShelvingSigns - all types including attached tobuildingSinks – Specialty/RestaurantSoftware - capitalizedSound systems & projection equipmentSpare parts - list as suppliesSpeakers - built-in or freestandingSpray boothsSprinkler system - attached to productstorageSupplies (office & other)Tanks (all above and below ground)(exceptelevated water and petroleum farms)Telephone systems & wiringTheater screens - indoorTheater seatsTooling, dies, moldsTowers - microwave, equipment, wiringTowers - TV, radio, CATV, two-way radioTransportation costUpgrades to equipmentVacuum system, processVault UnitsVault doors, inner gates, vents & equipmentVending machinesVent fansVentilation systems - needed for manufactureVideo tapes / movies / reel moviesWalls - partitions, moveableWater coolersWater lines - for process above or belowgroundWater tanks & system – not listed as realestateWhirlpool / Jacuzzi / hot tubsWiring - power wiring for machinery &equipment**Note: Leasehold improvements made to real propertywill be listed and assessed to the owner of the real property,if the ownership of the improvements reverts to the ownerof the real property. These include fixtures, attached to realproperty and white box real property improvements that maybe acquired or installed by the tenant, and may be paid forthrough tenant allowances from the Lessor.DRAFTA-1Page 190

October 17, 2011 (Regular Meeting)PageFollowing are examples of some potentially questionable items that arelisted as real estate on business property and taxed on the County'sProperty Record Card, when the owner of the building also owns theimprovements in question. This list is to be used as a guide, if an itemdoes not appear on this list it does not mean that the item is excludedfrom taxation. Items not named in this list must be classified usingnormal procedures.Air conditioning – buildingBoiler - for service of buildingBulk BarnsBuildingsCanopiesCanopy lightingCooling towers - primary use for buildingElectrical service to buildingElevatorsEscalatorsFencing - outsideFloor coveringsGazebosGolf course and improvementsGradingGrain BinsGreenhousesKilns - masonryLagoons / Settling pondsLandscapingLeasehold improvements to real property when ownership reverts to the ownerof the real property.Lighting - yard lightingMineral rightsPavingRailroad sidings (other than railroad own)Repairs – buildingRoll-up doors - outside wallRoofingScale houses (unless moveable)Septic systemsSilos – bathroomSprinkler system – buildingSwimming poolsTanks - elevated water, petroleum farms & tanks on concrete foundationsTheater screens – outdoorTunnels - unless part of process systemVault constructed as part of the buildingVentilation systems - general buildingWall coveringWater WellsClassification of Manufactured Homes:By Christopher McLaughlinA-1Page 191

October 17, 2011 (Regular Meeting)PageTHE APPEALS PROCESSRevaluation NoticesNotices will be mailed to all completed parcels with the reason for changelisted as “County Wide Revaluation”. Parcels flagged with a notice code of95, 96, 97, or 99 will not receive a revaluation notice until our appraisalwork is completed. As we complete the work on these parcels they should beflagged with a 25 (County Wide Revaluation) notice code unless the buildingis partially complete. In this case use the 18-notice code (BuildingPartially Complete) to prevent the taxpayer from thinking the value is acompleted value. Any current year straight transfers that come through afterthe notices are mailed should be flagged with a 25-notice code so the ownerof record as of January 1 of the revaluation year will receive a notice.Once we start working on next year’s new construction and splits we will usethe appropriate new notice code from our list of codes.Cabarrus County Assessor Informal ReviewTaxpayers wishing to request an informal review of their value must completethe Informal Review Form in its entirety and return it to us within 30 daysof the date of the notice. Any form post marked by the 30 th day will beaccepted as timely filed. If a postmark cannot be read or is not present theform will be considered received on the date it arrived in our office. Faxedcopies of the appeal form are not acceptable. Once a timely filed InformalReview Form is received one of our appraisers will review the value and sendthe taxpayer a new notice with notice code 33 (Revised Notice) or 34(Reviewed no Change) or 35 (Field Reviewed, No Change in Value). Taxpayersthat receive these notices and still do not agree with the assessed value mayfile an appeal to the Board of Equalization and Review. Likewise, anytaxpayer that failed to file their request for an informal review within the30 days may file an appeal to the Board of E & R as long as they do so priorto the Board’s Adjournment.Cabarrus County Board of Equalization and ReviewThese appeals may be filed anytime prior to the adjournment of the Board forthe purposes of accepting appeals. This date will be advertised in the localpaper and is usually in late April. Anyone that receives a notice of valueafter the Board adjourns will have 30 days from the date of the notice tofile an appeal to the Board. All requests to appeal to the Board must be madein writing either by letter or on the Request to Appeal Form that will beattached to the Notice of Decision from the informal review process. AllBoard requests are to be sent to Secretary to the Board for processing.Anyone that request to appeal to the Board will receive an Application forHearing from the Board and must fill it out and return it within 30 days.Once the Application for Hearing is returned one of our appraisers will reinspectthe property and review all available information. If our appraiserand the taxpayer reach an agreement the case may be settled by completing andsigning an Assessment Agreement which will be presented to the Board forfinal approval. If an assessment agreement is not reached the taxpayer willbe notified of the date and time of the hearing. At the hearing the taxpayerwill be able to present their evidence and testimony to the Board and acounty appraiser will present the county’s evidence and make a recommendationto the Board. Within 30 days after the Board meeting the taxpayer willreceive a Notice of Decision from the Board indicating the Board’sdetermination. The taxpayer has 30 days from the date of the Notice ofDecision to file an appeal of the Board’s decision to the N.C. Property TaxCommission.North Carolina Property Tax Commission (PTC)These appeals must be filed within 30 days of the date of the Notice ofDecision from the Cabarrus County Board of Equalization and Review. Theseappeals are typically heard in Raleigh. The PTC is made up of 5 membersappointed by the Governor and the Legislature. An individual taxpayer maypresent evidence to the PTC without the assistance of an attorney but nonindividualowners must have an attorney represent them. These appeals maytake months or years to schedule and hear. Prior to the hearing,representatives of the Department of Revenue will meet with the County andthe taxpayer to review the merits of the case and resolve them when possible.The taxpayer or the County may appeal the decision of the PTC to the Court ofAppeals.North Carolina Court of AppealsThe Court of Appeals hears all appeals from the Property Tax Commission. Thetaxpayer or the County may appeal the decision of the Court of Appeals to theN.C. Supreme Court.A-1Page 192

October 17, 2011 (Regular Meeting)PageNorth Carolina Supreme CourtThe N.C. Supreme Court hears all appeals from the Court of Appeals.are no appeals of the decision of the Supreme Court.Chapter 12ThereAPPENDIXDEFINITIONSBUILDING IMPROVEMENT CODESCODEDESCRIPTION01 Single Family ResidentialDwellings designed for occupancy by one family. This code is used forall, individual unit Single Family detached structures located insideof municipal boundaries or platted subdivisions.01ESingle Family Residential - ExceptionalDwellings designed for occupancy by one family. This code is used forhigh value luxury Single Family structures.01RSingle Family Residential - RuralDwellings designed for occupancy by one family. This code is used forall, individual unit Single Family structures located outside ofmunicipal boundaries or platted subdivisions located on metes andbounds acreage tracts.02 Manufactured Home (Multi Sectional)Factory produced multi-sectional housing transported to a building siteowned by or under a long term lease by the owner of the home and set upon a permanent foundation with the axel and tongue removed. Homesbuilt after June 15, 1976 must meet the federal Manufactured HomeConstruction and Safety Standards.03 Manufactured Home (Single Wide)Factory produced single-sectional housing transported to a buildingsite owned by or under a long term lease by the owner of the home andset up on a permanent foundation with the axel and tongue removed.Homes built after June 15, 1976 must meet the federal Manufactured HomeConstruction and Safety Standards.04 CondominiumDwellings designed for occupancy by one family. This code is used forSingle Family properties where there is a divided interest in a multiunitbuilding. The owner has fee ownership of the unit and jointownership of the land and common areas. Individual land interest is tobe listed and valued as 1 unit with the unit value being derived at bythe land residual technique or through abstraction.05 Patio HomeDwellings designed for occupancy by one family. These are SingleFamily structures that are located on small lots and connected toneighboring properties by porches or patios. The land is typicallyowned by the owner of the unit. Individual lots are to be listed andvalued by the land residual technique or through abstraction.06 Condominium High RiseDwellings designed for occupancy by one family. These are SingleFamily properties where there is a divided interest in a multi-unitbuilding; the interest is both vertical and horizontal. The owner hasfee ownership of the unit and joint ownership of the land and commonareas. Individual land interest is to be listed and valued as 1 unitwith the unit value being derived at by the land residual technique orthrough abstraction. High rise buildings are to be listed with SpecialFootings and Structural Slabs.A-1Page 193

October 17, 2011 (Regular Meeting)Page07 Single Family Historic PropertyDwellings designed for occupancy by one family. This code is to beused for Single Family structures located in a Historical District ordesignated as a historical structure.08 SFR ModularDwellings designed for occupancy by one family. Homes primarilymanufactured off site and moved in pieces on removable steel I beams tothe site were construction is completed. These units will have HUDmodular home labels inside the structure.09 Townhouse Single FamilyDwellings designed for occupancy by one family. Single Familyproperties where there is a divided interest in a multi-unit building.The owner has fee ownership of the unit and the land it sits on andjoint ownership of the common areas. This property is similar to acondominium with the exception that the land is owned by the owner ofthe unit instead of the land being jointly owned. Individual lots areto be listed and valued by the land residual technique or throughabstraction.10 CommercialStructures designed for retail sales and display, usually has displayor decorative fronts. This code may be used for various types of retailstores not otherwise described in the manual, including secondary orjunior department stores with limited merchandise lines, specialtyshops and general occupancy.10CCommercial CondoStructures designed for retail sales and display, usually has displayor decorative fronts where there is a divided interest in a multi-unitbuilding. The owner has fee ownership of the unit and joint ownershipof the land and common areas. Individual land interest is to be listedand valued as 1 unit with the unit value being derived at by the landresidual technique or through abstraction.10DDiscount StoresStores that typically have a large open floor plan with some partitionsfor office and storage areas. This code is to be used for large chainstores that have been adapted for a secondary use or other similarstructures. Typical occupants are Big Lots, Rug and Home, Restore,Habitat Stores, and other similar stores.10HHome Improvement StoreStores that are of warehouse construction with minimal interiorpartitions and finish. This code is to be used for stores such asLowes, Home Depot and other similar stores.10PPharmacyIncludes all types of drug stores from small neighborhood stores tolarge chain pharmacies with merchandise departments.11 Convenience StoreSmall food stores, typically 1,500 to 3,000 square feet, with limitedinterior facilities, usually sell gas with multiple pumps covered by alarge canopy. Above average and custom qualities include ExpandedConvenience Stores with quick serve food service, typically 2,800 to3,600 square feet. Custom and Excellent qualities include HyperConvenience Stores which may include sit-down restaurants, pharmacies,bakery, and etc, typically 4,000 square feet or more. These storestypically attract truckers and are located near high traffic areas.Fast Food/Convenience stores have a national chain fast food restaurantas a tenant with recognizable exterior design on one side of thebuilding and should be listed as Improvement Code 22C.11MMini-Mart Convenience StoreA-1Page 194

October 17, 2011 (Regular Meeting)PageVery small convenience stores, typically less than 1,500 square feet,with very limited special purpose merchandise include multiple gaspumps and large canopy. Often associated with big box stores orlocated near off ramps.12 Car Wash – Self-ServeOpen bay self-service coin car wash. List plumbing fixtures only forrestrooms, rough plumbing to each bay is included in the base rate andthe spray nozzles should be listed as equipment on the personalproperty listing.12ACar Wash – AutomaticFull service, pull through interior/exterior car wash such as AutoBell.List plumbing fixtures only for restrooms, rough plumbing to tunnel isincluded in the base rate and all equipment in the tunnel should belisted as equipment on the personal property listing.12DCar Wash - Drive ThruExterior cloth or pressure wash typically found at convenience stores.List plumbing fixtures only for restrooms, rough plumbing to tunnel isincluded in the base rate and all equipment in the tunnel should belisted as equipment on the personal property listing.13 Department StoreUsually multi-story buildings, typically found in regional shoppingcenters, handling multiple lines of merchandise and subdivided intodepartments. This code is to be used for stores such as Belk’s,Macy’s, Ivey’s, Penny’s, Sears and other similar stores.13DDiscount/Department StoreStores that have an open floor plan with minimal interior partitionsexcept to separate storage and a few specialty shops in the front.Stores are broken into departments separated by walk ways and mayinclude a grocery section. This code is to be used for stores such asTarget, Wal-Mart, Kmart and other similar stores.13WDiscount Warehouse StoreStores of warehouse construction with minimal interior partitions.Membership stores fall into this category. This code is to be used forstores such as BJ’s, Sam’s, Costco, Garden Ridge, and other similarstores.14 Super MarketLarge food stores with a wide variety of food products and somepersonal care and household items. This category may include local foodstores or large chain stores such as Harris Teeter, Lowes, Bi-Lo, andother similar stores.15 Shopping Center-MallEnclosed Shopping Mall structures which have three components; majoranchor stores, small strip shops, and the mall concourse. Typicallyinclude a food court and individual restaurants. Typically eachstructure type of the three major components is individual priced onits own characteristics. However; Concord Mills Mall is a majoroutlet mall and as such is made up of many major and minor anchorstores; therefore, it is listed with all three components groupedtogether. The real property pricing of Concord Mills and Carolina Mallconsiders the stores to be finished and all personal property and tradefixtures are billed separately to the tenant.16 Shopping Center-StripShopping Center structures which are typically comprised of acombination of anchor stores and small strip shops. Each structuretype is individual priced on its own characteristics. The strip shopsmay be listed as white boxes or completed units depending on the methodof completion used by the owner of the real property when leasing outthe units. This code may be used for neighborhood, community andA-1Page 195

October 17, 2011 (Regular Meeting)Pageregional centers.17 OfficeGeneral office structures, this code may be used for any officebuilding that is not specifically defined in this schedule.18 Office High Rise > 4General office structures which are greater than four floors. High risebuildings are to be listed with Special Footings and Structural Slabs.19 Medical/Dental BuildingThis code is used for structures used for Medical or Dental services.19VVeterinarian’s OfficeVeterinarian office or hospital structures or similar structures usedfor the medical treatment of animals.20 Medical CondoStructures used for Medical or Dental services where there is a dividedinterest in a multi-unit building. The owner has fee ownership of theunit and joint ownership of the land and common areas. Individual landinterest is to be listed and valued as 1 unit with the unit value beingderived at by the land residual technique or through abstraction.21 RestaurantStructures used for the main purpose of preparation and sale of foodand beverages and may include some bars and taverns.21CCafeteriaRestaurants with large open dining rooms for self-service of largegroups such as K & W Cafeteria.22 Fast FoodSmall limited menu restaurants with limited seating in relation to thepreparation area. Typically includes drive-up window service. Thisbuilding type includes businesses such as McDonalds, Burger King,Wendy’s and other similar stores.22CFast Food/ ConvenienceThis is a combination of the Fast Food Restaurant and the ConvenienceStore located on separate sides of one building. Usually with an openpassage way from one business to the other to allow for a one stopshopping experience.23 BankThis code is to be used for all Bank, Savings and Loan, or similarbuildings and includes the cost of a built in vault.24 Office CondoOffice properties where there is a divided interest in a multi-unitbuilding. The owner has fee ownership of the unit and joint ownershipof the land and common areas. Individual land interest is to be listedand valued as 1 unit with the unit value being derived at by the landresidual technique or through abstraction.25 Commercial/ServiceCommercial buildings designed for providing a service. This buildingtype includes businesses such as laundries, laundry mats, repair shops,barber and beauty shops, and other similar businesses.26 Service StationA-1Page 196

October 17, 2011 (Regular Meeting)PageOld type Service Stations. The office area is listed as BAS and thegarage area is listed as SPA – Service production Area.27 Auto Sales and Service (Retired to 27D and 27S)27DDealership ShowroomsDisplay and sales areas for vehicle sales. This area will also includerest rooms, waiting areas and break rooms.27SAuto Service CenterStructures designed and used for vehicular repair and maintenance.This can include vehicle dealerships and auto service centers. Theservice area is listed as the base (BAS) area and offices (AOF, GOF &etc.) or store display (SDA) areas are designated and describedappropriately. List with Special Footings to account for pits andlifts.27MMini Specialty AutomotiveSmall structures designed for fast and specialized vehicularmaintenance. This code is used for businesses such Jiffy Lube. Theservice area is listed as the base (BAS) area and offices (AOF, GOF &etc.) or store display (SDA) areas are designated and describedappropriately. List with Special Footings to account for pits andlifts.28 Parking GarageStructures which typically have no exterior walls, or partial walls,designed for above ground storage of automobiles.29 Mini-WarehouseWarehouse structures that have been subdivided in to a mixture of smallareas designed to be rented for self-storage.30 Laboratory/ResearchHigh tech laboratory space, such as the Core Lab, UNC Lab, NCSU Lab andCommunity College Lab at the NC Research Park in Kannapolis.31 Day Care CenterStructures designed or used for early childhood, handicapped and adultor senior care or development. These structures usually have lightkitchen facilities, activity rooms and multiple restrooms. Thisbuilding type includes kindergartens, nurseries and preschools.32 TheaterStructures designed or used for cinemas or live stage presentations.32AAuditoriumsStructures designed or used for mass seating and stage for vocal andvisual presentations.33 Lounge / NightclubStructures designed or used for primarily for the service andconsumption of beverages with better qualities having limited foodpreparation and service. Cocktail lounges and Nightclubs are largerfacilities and may have entertainment floors and stages, and may havefull kitchens.34 Bowling Alley, ArenaStructures designed for bowling, skating rinks, or arcade buildings,may have snack bars and vending areas.34RRecreation CenterStructures designed or used as community or municipal multisportA-1Page 197

October 17, 2011 (Regular Meeting)Pagefacilities which usually include; gymnasium, handball, weight rooms,swimming facilities, shower facilities, and various activity and gamerooms.34FFitness CenterStructures designed or used for complete multisport recreationalactivities; usually include a gymnasium, weight rooms, showerfacilities, and activity rooms. These are typically membership clubs.35 Comm. Condominium (Retired to 10C)36 Veterinarian’s Office (Retired to 19V)37 Hotel/Motel High Rise > 3Buildings over 3 stories constructed with multiple sleeping unitswithout individual kitchen facilities and a lobby. Full service hotelswill have meeting rooms, ballroom, banquet, dinning and lounge spaceand will be listed at a higher than average quality index. High risebuildings are to be listed with Special Footings and Structural Slabs.38 Furniture StoreStores that typically have a large open floor plan with some partitionsfor office and storage areas for the display and sale of furniture,similar to Discount Stores.39 Hotel / Motel < 4 FloorsBuildings 3 floors or less constructed with multiple sleeping unitswithout individual kitchen facilities and a lobby. These are usuallylimited –service and have little or no space designed for large groupsor formal dining. When additional amenities exist the property isusually of higher quality.40 IndustrialStructures designed for manufacturing at a level between light andheavy manufacturing. This code is used on older mill type buildingssuch as buildings originally built as textile mills. The manufacturingarea is listed as the base (BAS) area and offices (AOF, GOF & etc.) aredesignated and described appropriately.41 Light ManufacturingStructures designed for typical light manufacturing processes. Themanufacturing area is listed as the base (BAS) area and offices (AOF,GOF & etc.) are designated and described appropriately.42 Heavy ManufacturingStructures designed for heavy manufacturing processes. They arecharacterized by heavy frames, walls, footings, floors and electricalloads typical of specialized processes. The manufacturing area islisted as the base (BAS) area and offices (AOF, GOF & etc.) aredesignated and described appropriately.43 Lumber StorageStructures designed for storage of lumber. Typically a three sidedbuildings with storage shelving for the storage of various types oflumber.44 Packing Plant/Food ProcessStructures designed for processing of consumable products made forhuman consumption. They are characterized by heavy frames, walls,footings, floors and plumbing and electrical loads typical ofspecialized processes. The manufacturing area is listed as the base(BAS) area and offices (AOF, GOF & etc.) are designated and describedappropriately.45 Cigarette ManufacturingStructures designed for processing of tobacco products. They areA-1Page 198

October 17, 2011 (Regular Meeting)Pagecharacterized by heavy frames, walls, footings, floors and electricalloads typical of specialized processes. The manufacturing area islisted as the base (BAS) area and offices (AOF, GOF & etc.) aredesignated and described appropriately.46 Bottler/BreweryStructures designed for brewing and bottling of alcoholic beverages.They are characterized by heavy frames, walls, floors and electricalloads typical of specialized processes. The manufacturing area islisted as the base (BAS) area and offices (AOF, GOF & etc.) aredesignated and described appropriately.47 Warehouse CondoStructures designed for storage or distribution where there is adivided interest in a multi-unit building. The owner has fee ownershipof the unit and joint ownership of the land and common areas.Individual land interest is to be listed and valued as 1 unit with theunit value being derived at by the land residual technique or throughabstraction. The storage area is listed as the base (BAS) area andoffices (AOF, GOF & etc.) are designated and described appropriately.48 Warehouse - StorageStructures designed for storage. Typically a large open space with fewpartitions and small percentage of office area. The storage area islisted as the base (BAS) area and offices (AOF, GOF & etc.) aredesignated and described appropriately.48DWarehouse – DistributionStructures designed for distribution of products. Typically morepartitions and a larger percentage of office area than storagewarehouses accommodate the breakdown and transfer of products. Willalso have increased lighting and plumbing to accommodate increasedpersonnel demands. The storage area is listed as the base (BAS) areaand offices (AOF, GOF & etc.) are designated and describedappropriately.48MWarehouse MegaLarge structures (over 200,000 sf) designed for storage ordistribution. Typically a large open space with few partitions andsmall percentage of office area. The storage area is listed as thebase (BAS) area and offices (AOF, GOF & etc.) are designated anddescribed appropriately.49 Prefab WarehouseSmall (under 10,000 sf) inexpensive light duty pre-engineeredstructures designed for storage. The storage area is listed as thebase (BAS) area and offices (AOF, GOF & etc.) are designated anddescribed appropriately. List with 03 -Prefabricated Structural Frame.50 SFR Rural (Retire move to 01R)51 Cold Storage/FreezerStructures designed to keep stored commodities at controlledtemperature levels. The storage area is listed as the base (BAS) areaand offices (AOF, GOF & etc.) are designated and describedappropriately.52 Truck Terminal/ Transit WHStructures designed for temporary closed storage, freight distributionand loading. List the Floor System as Platform Height. The storagearea is listed as the base (BAS) area and offices (AOF, GOF & etc.) aredesignated and described appropriately.53 Industrial Service GarageStructures designed for vehicular maintenance and repair in non-retailenvironments. The service area is listed as the base (BAS) area andoffices (AOF, GOF & etc.) are designated and described appropriately.List with Special Footings to account for pits and lifts.A-1Page 199

October 17, 2011 (Regular Meeting)Page54 Flex WarehouseStructures designed as multi-tenant warehouse distribution structures.Each unit has a flexible amount of storage or office area with betterqualities having storefront entries. These buildings are sometimescalled Business Centers. The service area is listed as the base (BAS)area and offices (AOF, GOF & etc.) or store display (SDA) areas aredesignated and described appropriately55 Stadium56 Mini Specialty Automotive (Retire to 27M)57 Motor Sports GarageStructures designed for development and construction of race cars. Theservice area is listed as the base (BAS) area and offices (AOF, GOF &etc.) are designated and described appropriately.58 Fast Food/Convenience Store (Retire to 22C)59 Single Family Ex. (Retire move to 01E)60 Garden ApartmentThese structures are usually less than 4 floors with each individualunit contained on one level. Each unit has a kitchen and bath,designed for long term occupancy.61 Townhouse ApartmentThese structures are usually less than 4 floors with each individualunit occupying more than one level. Each unit has a kitchen and bath,designed for long term occupancy.62 Duplex/TriplexThese structures are similar to single family homes in appearance buteach building has 2 or 3 units. Each unit has a kitchen and bath,designed for long term occupancy.63 High Rise ApartmentThese structures are 4 floors or greater, each individual unit mayoccupy one or more levels. Each unit has a kitchen and bath, designedfor long term occupancy. High rise buildings are to be listed withSpecial Footings and Structural Slabs.64 Discount Warehouse Store (Retire to 16W)65 StableStructures designed for the housing and care of horses. Use this codefor high-value estate-type equine stables, lesser quality stablesshould be priced from the OBXF section of this manual.66 Blank – Not in use.67 GymnasiumsStructures designed for athletic, recreational, health and fitnessactivities with a basketball court as the focal point. Usually includeshower/dressing rooms. Conditioning rooms, with some office orclassroom areas.68 ClassroomsStructures subdivided into teaching units primarily for academic work.Costs include built-in bookshelves, cabinets and writing boards.69 Group HomesStructures designed as small congregate care or special needs homes,more residential in nature, common kitchen and dining, for physicallyor mentally challenged, substance abusers, battered victims or otherlike groups.A-1Page 200

October 17, 2011 (Regular Meeting)Page70 InstitutionalOffice type structures designed for a variety of institutional uses notassociated with churches of governments.71 ChurchStructures designed or used for worship activities; the base rate forthis code includes the sanctuary and classrooms. When valuing just thesanctuary increase the quality adjustment.71FFellowship HallChurch structures designed or used for multipurpose uses such asrecreation and social gatherings, may include stages and kitchens.72 School – PrivateStructures designed private educational facilities. The base rate isdesigned to cover the average total cost of the entire facility whichmay include a mixture of: classrooms, multipurpose, administrativeoffices, cafeteria, library, and etc. If the campus is made up ofmultiple buildings of different uses they may be priced individuallyaccording to their use.72CCollege – PrivateStructures designed private college or university facilities. The baserate is designed to cover the average total cost of the entire facilitywhich may include a mixture of: classrooms, multipurpose,administrative offices, cafeteria, library, and etc. If the campus ismade up of multiple buildings of different uses they may be pricedindividually according to their use.73 Hospital – PrivateStructures designed as private general hospitals with completefacilities including; emergency care, surgical rooms, intensive care,maternity care and general care.73SSurgical CenterStructures designed surgical centers with complete surgical rooms; costwill include waiting areas, recovery rooms and offices.74 Home for the ElderlyStructures designed for assistance living congregate housing for theelderly, typically three or more floors, consisting of one or two roomsuits, limited individual kitchens, common kitchen and dining, lounges,nursing and therapy rooms.74AAssisted LivingStructures designed for elder living with studios and one or twobedroom suites with limited kitchens, common dining areas, lounges,craft and game rooms, and etc. according to quality. These resemblelike garden apartments.74CConvalescent/Nursing HomeStructures designed as convalescent hospitals or skilled nursing homesfor intense care for the elderly or infirmed.74RRetirement/Continuing CareStructures designed to include a mix of independent living, assistedliving, including facilities for dementia patients and skilled nursingunits, may have fitness facilities.75 OrphanageMulti-family structures designed as residential institutions devoted tothe housing and care of orphans. Buildings are built for group livingincluding multi-occupant rooms and congregant kitchen and diningA-1Page 201

October 17, 2011 (Regular Meeting)Pagefacilities and shared restrooms.76 Mortuary, Cemetery, etc.Structures used as funeral homes including chapels and laboratoriesaccording to quality.77 Club, Lodge, HallStructures used for many different types of meetings, generalrecreation, or activities. Usually with a light kitchen, large generaluse room and multiple restrooms. They sometimes have stages and gamerooms.78 County ClubStructures designed as specialized clubhouses used mainly forentertainment and generally associated with a golf course. Typicallyhave a ballroom, kitchen facilities, bar, pro shop, locker and showerrooms.79 Airport TerminalStructure designed for the mass movement of people includes; a baggagearea, ticket lobby, concessions, and concourse area. Larger betterqualities terminals will have shops, lounges and restaurants.80 MarinaStructures designed for the storage of boats.with racking system for boat storage.Built like a warehouse81 Aircraft HangarStructures designed for the storage of aircraft, will have limitedfacilities for light maintenance and repair. The storage area islisted as the base (BAS) area and offices (AOF, GOF & etc.) aredesignated and described appropriately.81MAircraft Maintenance HangerStructures designed for the maintenance of aircraft, generally heavierstructures with more electrical, plumbing and lighting to accommodatemore personnel loads for the maintenance and repair function. Theservice area is listed as the base (BAS) area and offices (AOF, GOF &etc.) are designated and described appropriately.82 Convention CenterStructures designed for short term meetings and trade shows. Thesestructures have large open flexible areas with varied multifunctionalspace with eating and entertainment capabilities.82BBanquet HallStructures designed as clubhouse type facilities that offer foodservices on a smaller scale than a Convention Center.83 School – PublicStructures designed public educational facilities. The base rate isdesigned to cover the average total cost of the entire facility whichmay include a mixture of: classrooms, multipurpose, administrativeoffices, cafeteria, library, and etc. If the campus is made up ofmultiple buildings of different uses they may be priced individuallyaccording to their use.84 College – PublicStructures designed public college or university facilities. The baserate is designed to cover the average total cost of the entire facilitywhich may include a mixture of: classrooms, multipurpose,administrative offices, cafeteria, library, and etc. If the campus ismade up of multiple buildings of different uses they may be pricedindividually according to their use.A-1Page 202

October 17, 2011 (Regular Meeting)Page85 Hospital – PublicStructures designed as private general hospitals with completefacilities including; emergency care, surgical rooms, intensive care,maternity care and general care.86 County OfficeGovernment office structures owned by the County Government, generallyof higher quality than general offices.86LLibrariesStructures designed to house Library facilities for the display,cataloging and distribution of books and other media. Typically havemultiple rooms for various activities and age groups.87 State OfficeGovernment office structures owned by the State Government, generallyof higher quality than general offices.88 Federal OfficeGovernment office structures owned by the Federal Government generallyof higher quality than general offices,.89 Municipal OfficeGovernment office structures owned by a Municipal Government, generallyof higher quality than general offices.90 Fire StationStructures which house a fire station. The service area is listed asthe base (BAS) area and offices (AOF, GOF & etc.) and sleeping quarters(APT) are designated and described appropriately.91 Utility OfficeGeneral office structures used in the utilities industry.92 Mining OfficeGeneral office structures used in the mining industry.93 Petroleum, Gas OfficeGeneral office structures used in the petroleum or gas industry.94 Jail – CorrectionalStructures designed for the housing of inmates held by the legaljustice system. Structures designed as offices for the Sheriff orPolice office should be listed separately.95-97 Blank – Not in use.98 Valueless ImprovementStructures that do not have a market value such as club houses owned bya Home Owner’s Association.99 New ParcelFOUNDATIONSThis code is used to flag new parcel that have been created by LandRecords, the code will be changed to the appropriate code when theparcel is appraised.CONTINUOUS FOOTING - A concrete footing poured continuously around theperimeter foundation of a building. Used on buildings that has a crawlspace or basement, used on manufactured homes that have masonry underpinning.A-1Page 203

October 17, 2011 (Regular Meeting)PageEARTH - No concrete footings. Used on buildings constructed with dirt floorswith pole type construction.PIERS – Concrete or block footings placed under pier locations only.SPECIAL FOOTING - Any expensive foundation not described in the other fourchoices. Used mostly on high-rise buildings, which are four (4) ormore floors. Used in some service garages to account for pits andlifts and industrial buildings with special foundation requirements.SPREAD FOOTING - Commercial type footing used with concrete slab floorsystem.SUBFLOOR SYSTEMNONE - No floor system. Used on buildings with dirt or gravel floors.PLATFORM HEIGHT - A pre-cast deck with pre-cast or steel joist elevated to aloading dock height.PLYWOOD - Plywood sheathing on joist.SLAB ABOVE GRADE - Concrete slab poured on a built-up surface above groundlevel.SLAB ON GRADE - Concrete slab poured on surface at ground level.STRUCTURAL SLAB - Reinforced slab made to support a high-rise building orcertain industrial buildings of excessive weight or specialrequirements.WOOD - Wood sheathing on joist.EXTERIOR WALLSALUMINUM SIDING - Flat or corrugated aluminum sheets fastened to a wood ormetal frame as direct replacement or cover for horizontal wood siding.ASBESTOS-FIBER SHINGLE/CORR WALL - Refers to asbestos or fiber shingle orcorrugated material laid over wood frame with sheathing. The principlecomposition of these materials is asbestos, fiberglass, or othermineral or organic fibers occurring in long and delicate fibers orfibrous masses. It is incombustible, non-conducting and chemicallyresistant. Typically, these materials are hard and brittle in naturewith a noticeable grain or texture.BOARD AND BATTEN ON PLYWOOD WITH STRIPS - Sheeting placed on walls in avertical position with the joints covered by narrow wooden stripscalled battens.BOARD AND BATTEN 12" BOARDS - With 12" boards nailed to sheathing in avertical position and the joints covered by battens (which are narrowwooden strips). This form of siding is commonly used on smallbuildings.CEDAR OR REDWOOD SIDING - Horizontal cedar or redwood lap siding or panelsiding normally unfinished or naturally stained which is desirablebecause of color and maintenance free characteristics. Usually the lapsiding has above average excellent type construction.CEMENT FIBER SIDING – Siding composed of asbestos-free fiber and cementcombined under pressure. This product may come in boards, sheets orshingles and are usually attached over sheathing. Sheet siding maycome ribbed or corrugated.COMMON BRICK - Brick commonly used for construction purposes; primarily madefor buildings and not specially treated for color. They are made fromclay or a clay mixture molded into blocks, which are then hardened inthe sun or baked in a kiln.COMPOSITION OR WALL BOARD - Refers to composition siding, which comes invaried thickness and rolls, and is usually fastened over wood framingby nailing. Can be any of the various man-made materials on wood ormetal framing such as "Homosote", or "Cleotex", or other trade nameproducts. These must be treated or painted to withstand weather.A-1Page 204

October 17, 2011 (Regular Meeting)PageGenerally inexpensive construction.CONCRETE OR CINDER BLOCK - The standard concrete or cinder block, which canrange in size from 8 to 16 inches.CORRUGATED ASBESTOS - Sometimes called by trade names such as "Transite",this is asbestos manufactured in corrugated sheets, which can befastened to wood or metal framing.CORRUGATED METAL (LIGHT) - inexpensive steel or galvanized siding withminimum thickness. This is usually manufactured in sheets, which canbe fastened to wood or metal framing.CORRUGATED METAL (HEAVY) - An expensive steel or galvanized siding generallyused for commercial constructionFACE BRICK - The better quality of brick such as that used on exposed partsof a building and is usually color treated and finished.FACE BLOCK - The better quality of block such as that used on exposed partsof a building and is usually color treated, textured and finished.GLASS/THERMOPLANE - A glass sandwich designed for use on exterior walls.Usually tinted and with an aluminum or metal framing system. Thisnormally occurs only on large commercial office buildings.EXTERIOR WALLS, cont.LOG – The exterior wall is made of logs.MASONITE – Highly compressed wood fiber hardboard siding, may come in 6 to 12inch boards or in sheets.MODULAR METAL - This refers to the common pre-finished metal walls used inwarehouses, older mobile homes, commercial construction and othersimilar prefab metal walls.PRECAST PANEL - A modular construction material usually with a washed pebblefinish. Such panels are pre-cast and brought to the site to be erectedor pored in place and tilted up. Normally used as the major exteriorwall finish, it is most often found on commercial and industrialbuildings.PREFINISHED METAL - This refers to the enameled or anodized metal, which iscommonly used on service stations, convenience stores and other metal,commercial structures.REINFORCED CONCRETE - Concrete which has been reinforced with steel bars andpored in place as exterior walls.SIDING MAXIMUM - A mixture of expensive siding or a siding put on in anunusual fashion.SIDING MINIMUM - Used to describe infrequent or unusual combinations nototherwise described and reflects very low quality materials.SINGLE SIDING WITH WOOD FRAMING NOT SHEATHING - Denotes inexpensive woodframing without sheathing.STONE - Refers to various good stone or stone veneers.STUCCO - Stucco is a coating in which cement is used for covering walls andis put on wet, but when dry it becomes exceedingly hard and durable.Stucco may be applied to block or a wire of wood lath.STUCCO SYNTHETIC - An exterior wall consisting of rigid insulation board,reinforcing mesh and synthetic plaster or stucco covering.UTILITY BRICK - Utility brick or jumbo brick is normally a 4" brick wallbacked with masonry or wood.WOOD ON SHEATHING OR PLYWOOD - Wood is either lapped or 4 x 8 panels.Horizontal wood siding, which is normally lapped over the sheathing andpainted, or a wood paneled (plywood) nailed to the sheathing.WOOD SHINGLE - These are usually cedar or redwood shingles, and usuallyA-1Page 205

October 17, 2011 (Regular Meeting)Pageappears on expensive homes; the irregular shaped cedar shakes being themost expensive.ROOFING STRUCTUREBOWSTRING TRUSS - A large curved truss common to airplane hangars and Quonsethuts.BOWSTRINGFLAT ROOF - A flat roof refers to a structural material, which spans ahorizontal or nearly horizontal position from wall-to-wall or beam-to-beam.FLATROOFING STRUCTURE, cont.GABLE - A gable roof is pitched (pitch is the slope of the roof) in twodirections.GABLEGAMBREL - A type of roof which has its slope broken by an obtuse angle sothat the lower slope is steeper than the upper slope; a roof with twopitches such as is common on a barn.GAMBRELA-1Page 206

October 17, 2011 (Regular Meeting)PageHIP ROOF - The hip roof is usually pitched in four directions.HIPROOFING STRUCTURE, cont.IRREGULAR ROOF - Any of a variety of unusual slopes, which do not have thesame rise per foot, run throughout.MANSARD - A roof with two slopes on all four sides; the lower slope verysteep, the upper slope almost flat.MANSARDPRESTRESSED CONCRETE - Roofs that are made up of concrete, which has beenmade up elsewhere, pre-stressed, and erected in place with cranes.Pre-stressing makes it possible to use less steel and usually lessbulky than reinforcing.REINFORCED CONCRETE ROOF - Roof framing where concrete is formed and pouredin place with a system of steel rods or mesh for absorbing tensile andshearing stresses. Roof framing of this type has been formed andpoured on the ground, and, through a system of hydraulic jacks, raisedto proper position.RIGID FRAME WITH BAR JOIST - Bar joists are fabricated steel open trusses,which have been set close together, and serve as roof beams or ceilingjoists. The span of these is limited due to their lightness and depth.Bar joists limit roof shape to flat or shed and is to be used in placeof flat or shed roofs on commercial buildings with medium spans.SAW TOOTH ROOF - A roof, which is formed of a number of trusses havingunequal slopes. When viewed from the end, such a roof presents aserrated profile similar to the teeth of a saw.SAWTOOTHROOFING STRUCTURE, cont.A-1Page 207

October 17, 2011 (Regular Meeting)PageSHED ROOF - Similar to Flat roof except that it has a noted slope in onedirection.SHEDSTEEL FRAME OR TRUSS - A truss made up of various shapes of steel memberseither bolted or welded together and which can, due to strength of steeland depth of truss, cover large spans in either flat, shed, hip, gable,mansard, or gambrel shapes and is to be used on commercial buildings withheavy loads or wide spans in place of flat, shed, gable, hip, mansard orgambrel shapes.STEEL TRUSSWOOD TRUSS - This is made up of various size lumber or timber such as beams,bars, and ties, usually arranged in triangular units to form a rigidframework and may be flat, shed or pitched. Spans are limited due tothe strength of the material. This is to be used in place of the flator shed on commercial buildings with limited spans.ROOFING COVERASBESTOS or FIBER SHINGLE OR CORRUGATED - Made of rigid products, which comein individual shingles or sheets and are, fastened down in the samemanner as wood or composition. Includes products such as Ondura.BUILT UP TAR AND GRAVEL - Gravel embedded in tar is hot mopped over varioustypes of composition concrete, metal or gypsum roofing. This productrequires a very low pitched or flat roof shape. Built up refers to thebuilding up of waterproof layers with the mopped tar.COMPOSITION SHINGLE - Refers to shingles made from felt or fiberglasssaturated with asphalt and surfaced with mineral or ceramic granules235 lb or less. These are pliable shingles, which are fastened down bynailing to some type of sheathing.COMPOSITION SHINGLE – HEAVY - Refers to shingles made from felt or fiberglasssaturated with asphalt and surfaced with mineral or ceramic granulesgreater than 235 lb. These are pliable shingles, which are fasteneddown by nailing to some type of sheathing.CEDAR SHAKES - Comes in random widths, lengths and very expensive. These arepliable shingles, which are fastened down by nailing to some type ofsheathing.CEMENT FIBER SHINGLES - Siding composed of asbestos-free fiber and cementcombined under pressure.ROOFING COVER, cont.COPPER – Various types of copper roofing; flat, standing seam or batten seam.ENAMEL METAL SHINGLE - This refers to metal shingles with a heat-bondedenamel glazed coating. This type of shingle is usually predrilled andfastened down by nailing to some type of sheathing on strips.METAL PREFINISHED – Metal roofing that comes in sheets or shingles and has abaked on paint finish.METAL – STANDING SEAM – Metal roofing that comes in sheets, has standingseams and has a baked on paint finishA-1Page 208

October 17, 2011 (Regular Meeting)PageMINIMUM ROOFING, CORRUGATED OR SHEET METAL - Sheet metal is either flat,corrugated or V-crimp metal of either aluminum or steel products, andis fastened over wood or steel framing.ROLLED OR BUILT-UP COMPOSITION - A roof consisting of felt saturated withasphalt and assembled with asphalt cement, which comes in rolls and isfastened over decking with tar and nails.RUBBERIZED - All of the lines of rubber, composition or plastic roofingmaterials used on flat roof surfaces.SLATE - Shingles made of slate fastened down to sheathing or strips.STAINLESS STEEL SHINGLES – Any shingle constructed of stainless steel.TILE - CLAY OR BERMUDA - Clay tile is usually a half-round clay product,which has been kiln, baked to a hardness, which gives a wearing surfacethat needs no paint. Bermuda roofing is formed from lightweight cementand or gypsum products to give the appearance of a heavy, wide lappedroof.TILE - CONCRETE - A cement product in either flat or half-round form, whichis laid over a built-up surface and painted.TILE - PLASTIC - A plastic product in either flat or half-round form, whichis laid over a built-up surface and is available in a variety ofcolors.WOOD SHINGLE - These are usually cedar or redwood shingles and usuallyappears on expensive homes.INTERIOR WALL CONSTRUCTIONDRYWALL - A sandwich of plaster with paper surfaces normally available in 4'x 8' sheets, which are cut to fit. It is fastened to studding orfurring strips, and requires a seal where joints occur, and only paintas finish. It has become popular due to ease of installation and alsoto the fact that no plastering, as such, is necessary.MASONRY INTERIOR WALL - Normally exterior walls, which serve as an interior,wall face usually of brick or block material which are usuallyunfinished although they may be painted.PLASTERED - This refers to all plaster on lath interior walls.PLYWOOD PANEL - These are mostly inexpensive 4' x 8' plywood panels, whichare decorative in nature and characteristically a veneer.WALL BOARD OR WOOD WALL - Wall boards come in many marks or trade names, butall are made up of a composition of materials to form boards which areusually 4' x 8' in size. These are treated paper such as "Celotex",plasterboards,or other paper products pressed together. Wood Wall is used for olderpainted board walls.INTERIOR WALLS, cont.CUSTOM - Very high grade plywood veneers or solid hardwoods in tongue andgroove, which are used as interior finish. Very high-grade wallpapersor very high-grade moldings, trims, doors or any combination, whichcreates an expensive interior finish.INTERIOR FLOORINGASPHALT TILE - This applies to the various composition tiles that are laidover wood or concrete floors, and includes the concrete or wood.CARPET - Carpeting is the floor finish where the base is prepared and thecarpet acts as the finish, and includes the underlay. Carpet isfastened to the floor.CERAMIC TILE - Refers to hard burned high gloss ceramic tile set in grout.CONCRETE COATED - Same as finished concrete that has had a surfacetreatment applied.A-1Page 209

October 17, 2011 (Regular Meeting)PageCONCRETE FINISHED - A floor finish where the concrete is troweled and ahardener applied with no other floor covering.HARDWOOD - A layer of hard wood usually over sub-flooring.PARQUET - Refers to a wearing surface made up of small pieces of hardwood setin patterns or designs over sub-flooring. Can also be made up inblocks and laid in mastic over concrete.PINE OR SOFTWOOD - Floor finish of pine or other similar soft woods.PLYWOOD, LINOLEUM - A single layer of light wood, usually of small thicknesslaid on floor joists; a composition material known as linoleum, whichcomes in sheets or tiles and is used as a floor covering.PRECAST CONCRETE - Applies in this case to either pre-stressed or pouredconcrete floors, which are suspended as in multi-story commercialbuildings.QUARRY OR HARD TILE - Refers to hard burned tiles, which are machine made andglazed.RUBBER TILE/SHEET – A fibrous rubber floor covering.SEAMLESS COVERING – A coating that is sprayed or troweled, generally withcolored chips added.SHEET VINYL - A smooth, seamless floor covering material, manufactured with aresilient backing usually to either concrete or wood sub-flooring.SLATE FLOOR - Refers to cut or random broken slate set in grout overconcrete.TERRAZZO - A ground and polished terrazzo where metal strips with a finitemodular spacing are incorporated in the poured terrazzo.VINYL ASBESTOS - A tough, strong, non-crystalline, thermoplastic tile.VINYL TILE - All types of vinyl tile.HEATING FUELELECTRIC - ElectricalGAS - Natural or manufactured gasOIL - Oil firedSOLAR - Use of sun's radiation to heatHEATING TYPEBASEBOARD - Electric heat, which radiates from baseboard heating unitsmounted in each room and usually controlled in each room.FORCED AIR (DUCTED) - A central type heating system that provides for thedistribution of the air through ducts or conduits to the various partsof the building.FORCED AIR (NOT DUCTED) - A heating element and fan and/or blower enclosed ina common housing for circulating the heated air but no ducteddistribution system.HEAT PUMP - A reverse cycle refrigeration unit, which can be used for heatingor cooling and is ducted through out the structure.HEAT PUMP WALL UNIT - A reverse cycle refrigeration unit, which can be usedfor heating or cooling and is not ducted.HEAT PUMP LOOP SYSTEM - A reverse cycle refrigeration unit, which can be usedfor heating or cooling and is ducted through out the structure. Theunit uses water looped through the ground or well to extract heating orcooling.A-1Page 210

October 17, 2011 (Regular Meeting)PageRADIANT SUSPENDED - A heating system, which heats a space by use of suspendedradiant unit heaters, which may be connected to a continuous loopsystem and uses reflectors.RADIANT ELECTRIC - A heating system, which heats a room by use of concealedresistance wires. Most contemporary radiant-heating systems haveextensive wires in the floor structure or in the walls and ceilings,which are to be used as heating panels.RADIANT WATER - A heating system, which heats a room by use of concealed hotwater heating coils. Most contemporary radiant-heating systems haveextensive pipe coils in the floor structure or in the walls andceilings, which are to be used as heating panels.HOT WATER - A heating system, which circulates hot water through baseboardunits in each room (usually residential).DIRECT STEAM HEAT - This heating system uses radiators in the rooms to beheated, the steam or vapor being delivered from boiler to radiatorsthrough one of several arrangements of piping. The one-pipe gravityvapor system is used for larger installations.AIR CONDITIONING TYPECENTRAL - Refers to a central cooling system with ductwork, thermostats andforced cold air.CHILLED WATER - Usually a commercial air conditioning system utilizing acooling tower as a heat exchanger and associated compressors withducting.PACKAGED ROOF TOP - Usually found in commercial buildings. The airconditioning unit is located on the roof of the property.WALL UNIT – A wall unit built into the wall or as part of a wall unit heatpump.QUALITY ADJUSTMENTMINIMUM - To be used on the lowest quality of construction in use. Thesebuildings were built before building codes were established. Buildingmaterials are sub-standard and many components are nonexistent.Appliances and fixtures are of minimum quality or nonexistent.BELOW AVERAGE - To be used on construction which is not quite average. Thesebuildings are built to conform to the very minimum building codes orare frequently mass produced or modular homes. Interior finish andexterior ornamentation are plain with few refinements. Buildingmaterials, appliances and fixtures are below average.AVERAGE - To be used on average construction as prevalent and generalthroughout the particular county. These buildings are built slightlyabove the building codes and are built of average quality materials.Appliances and fixtures are of average quality stock items with noluxury items.ABOVE AVERAGE - To be used on construction which is slightly above average.Above average buildings will have many components, which are average aswell as many which are above average. Many of the materials used willbe of better than average quality, as will some of the appliances andfixtures. Some luxury items may be present.ABOVE AVERAGE/CUSTOM - To be used on construction that is truly aboveaverage. These homes are usually individually designed and decorated.Most all materials used are top quality. Much attention has been givento interior refinements and detail. Some luxury items will be present.EXCELLENT - To be used on the best quality of construction. Excellentquality buildings will be custom or architecturally designed and havemuch ornamentation and special design. Most materials used will be oftop quality and items not accounted for in the point system such asappliances, lighting, fixtures, wiring, bathroom fixtures, etc., willbe of top quality. Many luxury items will be present such as centralvacuum systems, intercom systems, hot tubs, spas, saunas, etc.A-1Page 211

October 17, 2011 (Regular Meeting)PageThe following photos are meant as examples of the different qualities.Quality cannot be determined by a photograph but must be determined through acareful inspection of the overall quality of construction of each property.BASIC SPECIFICATIONSQUALITY RESIDENCESMinimum quality residences are typically mass produced older residences thatdo not conform to modern building standards. Quality of material andworkmanship meet minimal standards. Interior and exterior finishes are plainand inexpensive with little or no attention given to detail.MINIMUM QUALITYBASIC SPECIFICATIONSBELOW AVERAGE RESIDENCESBelow Average quality residences are usually mass produced and will meet orexceed the minimum construction requirements of lending institutions,mortgage insuring agencies and building codes. By most standards, the qualityof materials and workmanship is acceptable, but does not reflect typicalcustom craftsmanship. Cabinets, doors, hardware and plumbing are usuallystock items. Architectural design will include ample fenestration and someornamentation on front elevation.BELOW AVERAGE QUALITYA-1Page 212

October 17, 2011 (Regular Meeting)PageAVERAGE QUALITYAVERAGE QUALITYA-1Page 213

October 17, 2011 (Regular Meeting)PageABOVE AVERAGE QUALITYA-1Page 214

October 17, 2011 (Regular Meeting)PageBASIC SPECIFICATIONSABOVE AVERAGE/CUSTOM RESIDENCESAbove average/custom residences are typical of those built in high qualitytracts or developments and are frequently individually designed. Attentionhas been given to interior refinements and detail. Exteriors have a goodfenestration with some custom ornamentation.ABOVE AVERAGE/CUSTOMEXCELLENTA-1Page 215

October 17, 2011 (Regular Meeting)PageEXCEPTIONAL QUALITY RESIDENCESExceptional quality residences are usually individually designed and arecharacterized by the high quality of workmanship, finishes and appointmentsand the considerable attention to detail.EXCEPTIONAL QUALITYA-1Page 216

October 17, 2011 (Regular Meeting)PageEXCEPTIONAL QUALITYMANUFACTURED HOUSINGG.S. 105-273(13) Effective July 1, 2008 “Real Property,” “real estate” and“land” mean not only land itself, but also buildings, structures,improvements and permanent fixtures on the land and all rights and privilegesbelonging or in any way appertaining to the property. These terms also mean amanufactured home as defined in G.S. 143-143.9(6) if it is a residentialstructure; has the moving hitch, wheels, and axles removed; and is placedupon a permanent foundation on the land owned by the owner of themanufactured home or on land in which the owner of the manufactured home hasa leasehold interest pursuant to a lease with a primary term of at least 20years for the real property on which the manufactured home is affixed andwhere the lease expressly provides for disposition of the manufactured homeupon termination of the lease. A manufactured home as defined in G.S. 143-143.9(6) that does not meet all of these conditions is considered tangiblepersonal property.G.S. 143-143.9(6) “Manufactured home” or “Mobile home” means a structure,transportable in one or more sections, which, in traveling mode, is eightfeet or more in width or is 40 feet or more in length, or when erected onsite is 320 or more square feet, and which is built on a permanent chassisand designed to be used as a dwelling with or without a permanent foundationwhen connected to the required utilities, and includes the plumbing, heating,air conditioning, and electrical systems contained therein.All manufactured homes, which meet the four requirements, are real:1. It must be a residential unit.2. It must have the moving hitch, wheels and axles removed.3. It must be placed on a permanent foundation4. It must be located on land owned by the owner of the unitA-1Page 217

October 17, 2011 (Regular Meeting)PageNote: A manufactured home that does not meet these conditions isconsidered tangible personal property.If it has commercial use it is personal property. The only foundationrequired by the building code for a manufactured home is footings andpiers. The footings are either of poured concrete type or a pre-castsolid concrete pad.Modular homes are built under North Carolina Building Code just like sitebuilt homes and should be assessed as real property. Even those that may beon the land of someone other than the owner of the home should be consideredreal property.Classification of Manufactured Homes:By Christopher McLaughlinSINGLE WIDEA-1Page 218

October 17, 2011 (Regular Meeting)PageMANUFACTURED HOUSINGMODULAR HOUSINGA-1Page 219

October 17, 2011 (Regular Meeting)PageCOMMERCIAL/INDUSTRIAL USE/MODELThe pictures on the following pages are to be used as a guide for determiningthe USE/MODEL for Commercial/Industrial buildings.1007 – COMMERCIAL10H06 – HOME IMPROVEMENT STORELowesHome Depot1107 - CONVENIENCE STOREA-1Page 220

October 17, 2011 (Regular Meeting)Page12D06 - CAR WASH – DRIVE THRU1206 – CAR WASH – SELF SERVE 12A06 – CAR WASH – AUTOMATIC13D07 - DISCOUNT/DEPARTMENT STORESTARGETWAL-MARTA-1Page 221

October 17, 2011 (Regular Meeting)PageKohl’s13W06 Discount Warehouse StoreBJ’sSam’s1407 - SUPER MARKETA-1Page 222

October 17, 2011 (Regular Meeting)Page1607 - SHOPPING CENTER – STRIP1704 – OFFICEA-1Page 223

October 17, 2011 (Regular Meeting)Page904 – MEDICAL BUILDING107 – RESTAURANTSA-1Page 224

October 17, 2011 (Regular Meeting)Page2207 – FAST FOODS2304 – BANKSA-1Page 225

October 17, 2011 (Regular Meeting)Page2404 – OFFICE CONDO4806- Warehouse – StorageA-1Page 226

October 17, 2011 (Regular Meeting)Page48D06 – Warehouse - Distribution48M06 -Warehouse – Mega5406- Flex WarehouseA-1Page 227

October 17, 2011 (Regular Meeting)Page2906 Mini Warehouse5706 MOTOR SPORT FACILITIESA-1Page 228

October 17, 2011 (Regular Meeting)PageDEPRECIATIONACTUAL YEAR BUILT - The last two digits of the Actual Year Built. To be usedif the actual year built can be determined and the same as theEffective Year if the Actual Year Built cannot be determined.EFFECTIVE YEAR BUILT - To be used to adjust the age of an improvement whenextensive remodeling has taken place or to reflect a slowerdepreciation in an area.ECONOMIC OBSOLESCENCE - A percentage to be added to the normal depreciationto account for increased depreciation due to the impairment ofdesirability or useful life of the property from an external factorsuch as changes in the neighborhood.FUNCTIONAL OBSOLESCENCE - A percentage to be added to the normal depreciationto account for increased depreciation due to the impairment ofdesirability or usefulness brought about by changes in design, art orconstruction techniques and including zoning over present use.SPECIAL CONDITION CODE -UC - Under constructionUse with the percent condition to indicatepercent of completion of construction as ofJanuary 1 of the tax year, see Ch. 6, overridesall other depreciation.PD- Physically damagedUse with the percent condition to indicatepercent of remaining utility after a damagingevent as of January 1 of the tax year,overrides all other depreciation.AP - Abnormal Physical DepreciationUse with the percent condition to indicate apercentage to be added to the normaldepreciation to account for increaseddepreciation due to physical depreciation overand above the norm for the age of the property.TE- Temporary EconomicUse with the percent condition to indicate apercentage to be added to the normaldepreciation to account for increaseddepreciation due to the impairment ofA-1Page 229

October 17, 2011 (Regular Meeting)Pagedesirability or useful life of the propertyfrom an external factor that is temporary innature. An example would be the widening of astreet that may substantially obstruct theaccess to a commercial property for the entiretax year impacting rent the owner could chargefor the property for a given time period of oneyear or more.RV- Residual ValueUse with the percent condition to indicate apercent of remaining utility as of January 1 ofthe tax year, overrides all other depreciation.Usually used on structures which still existbut have very little remaining useful value.PERCENT CONDITION - The percent adjustment to be applied to the improvementbased on the definition above. NOTE: To use the Percent Condition,one of the Special Condition Codes must be used. Also, care must betaken in the use of these codes, as UC, PD, TE and RV will override thedepreciation developed from the normal depreciation, economicobsolescence and functional obsolescence, AP will add to the otherforms of depreciation.MARKET/DESIGN FACTORThe Market/Design Factor may be used in two ways:1) We primarily use it as a market factor in fairly homogenous neighborhoodsto work as a supplement to the quality adjustment when the market indicatesthat more of less value is needed to bring the subject neighborhood to marketvalue.2) As a design factor in less homogenous neighborhoods, such as rural areas,to describe design qualities that seem to enhance the value of a particularproperty such as the number of turns in the roof and perimeter of thebuildings. The appraiser will determine through analysis of the market whichmethod will be used for each neighborhood.EXTREMELY IRREGULAR - Describes the most irregular buildings. Thesebuildings have many turns in the roof and perimeter wall. Many ofthese turns are at angles that are not 90 degree angles.IRREGULAR - Buildings which have an irregular appearance (many contemporaryhomes). These have 4 or more major breaks or turns in the roof line orperimeter wall.MODERATELY IRREGULAR - T shaped houses or a house with 3 - 4 major breaks orturns in the roof line or perimeter wall.RECTANGULAR DESIGN - 4 cornered house; shaped like a rectangle.SLIGHTLY IRREGULAR - L shaped house or a house with 1 - 2 major breaks orturns in the roof line or perimeter wall.SQUARE DESIGN - 4-cornered house; shaped like a square.VERY IRREGULAR - Round, multi-sided, H-shaped, or a house with many majorbreaks or turns in the roof line and perimeter wall. Some of theseturns may not be 90 degree angles.BATHS OR RESTROOMSNUMBER OF BATHROOMS - The total number of bathrooms in the building. A fullbath consists of a bath or shower, bowl and basin. A half bath is anylesser combination having a bowl and one other feature.NUMBER OF FIXTURES - Models 04, 05, 06, and 07 require that the total numberof bathroom fixtures for the entire building be entered other fixturessuch as kitchen fixtures are considered in the Improvement Type’s baserate. Unusual numbers or combinations of other fixtures should beconsidered as a component of the quality of construction.MISCELLANEOUSNUMBER OF BEDROOMS - Check the appropriate number of bedrooms for singleA-1Page 230

October 17, 2011 (Regular Meeting)Pagefamily homes, this should include all rooms that were designed for useas bedrooms regardless of how they are currently used.NUMBER OF SINGLE FAMILY RESIDENTIAL STORIES - Check the appropriate number ofstories for single family homes.FIREPLACES –01 None.02 Prefab outlet and stack.03 One story single stack with one outlet.04 Two story single stack or a double fireplace outlet with asingle story stack.05 Two or more fireplaces.06 Massive: A large hearth and stack with stone or brick usuallywider than six feet.07 Two or more massive fireplaces.COMMERCIAL HEATING & AIR CONDITIONINGHEATING & AIR CONDITIONING PACKAGE - Provides for heating and coolingtogether. The distribution of the air is provided through ducts orconduit leading from the unit to the various parts of the building.The source of supply normally is a single reverse cycle unit.HEATING & AIR CONDITIONING SPLIT - A system which provided for both theheating and cooling of the building. This distribution system includesducts for distributing the air to the rooms. The source of supply isnormally two separate units; one for heating and one for cooling.NONE – Used for buildings with no heat or cooling systems or buildings thathave heat only.CONDO/COOPFLOOR - The floor level the subject unit is on or may be used to describe thetotal number of floors in a commercial building that are not dividedinto individual unit interest.LOCATION - Use the following two digit codes:CN: Corner, no viewCV: Corner, with viewNV: No corner, with viewNN: No corner, no viewNUMBER OF UNITS - The total number of units in the condominium orcooperative.LAND TYPE - Use the following two digit codes:Urban Suburban RuralNon waterfront 01 11 21Canal Front 02 12 22River Front 03 13 23Lake Front 04 14 24Bay Front 05 15 25Gulf Front 06 16 26Ocean Front 07 17 27OWNERSHIP % - The percentage of common land, recreational building, golfprivileges, etc. which are available to the unit owner.STRUCTURAL FRAMEFIREPROOF STEEL - A steel structural frame which has been encased in fireresistive material.MASONRY - Structural frame of stone, brick, cement, concrete, etc., which isnot reinforced.PREFAB - Light-weight steel frame used only in low cost pre-manufacturedbuildings including Improvement Type 49 or other buildings that arepurchased from companies that deal in pre-manufactured buildings.A-1Page 231

October 17, 2011 (Regular Meeting)PageREINFORCED CONCRETE - Structural frame of concrete which has been reinforcedwith steel bars.SPECIAL - Used where the structural frame is more costly due to complicatedcombinations or uses of any of the structural frames.STEEL - Steel structural frame supporting the walls, roofs and partitions.WOOD FRAME - Wooden structural frame supporting the walls, roofs andpartitions.CEILING AND INSULATION QUALITYCEILING INSULATED ONLY1 Suspended Acoustical Ceilings5 Non-suspended Ceilings9 No finished CeilingWALLS INSULATED ONLY2 Suspended Acoustical Ceilings6 Non-suspended Ceilings10 No Finished CeilingCEILING AND WALLS INSULATED3 Suspended Acoustical Ceilings7 Non-suspended Ceilings11 No Finished CeilingNO INSULATION4 Suspended Acoustical Ceilings8 Non-suspended Ceilings12 No Finished CeilingAVERAGE NUMBER OF ROOMS PER FLOOR - For commercial buildings, determine theaverage number of rooms per floor. A room is defined as any areahaving three or more sides in the form of walls reaching to the ceilingof the room. Enter as 01, 02, etc.ESTIMATED PERCENT COMMON WALL - Estimate the percentage of shared wall to thenearest 5% based upon the perimeter of the wall.NONSTANDARD WALL HEIGHT - Record the height in feet of all non single-familyresidential walls. The height of the base area only is to be recorded.Height is to be estimated from the floor to the bottom of the roofstructure (usable height). If the building has multiple heights usethe average height based on the percentage of square footage covered byeach height.(H) APPOINTMENTS(H-1) Appointments – Council for a Sustainable Local Economy (CSLE)CSLE members Andrew Propst, Shawn Fleming, Jane MacRae, Marc Brun,Grace Mynatt and Steven Blinsink have resigned from the Council. It isrequested that their names be removed from the roster.The Council recommends the appointment of Joshua Knipp to complete anunexpired term ending March 31, 2013 and the appointments of Ronnie Long andA.L. Fleming to complete unexpired terms ending March 31, 2012. An exceptionto the "service on multiple boards" provision of the Appointment Policy willbe needed for Mr. Fleming. He currently serves on the Social ServicesBoard.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Carruthand unanimously carried, the Board removed Andrew Propst, Shawn Fleming, JaneMacRae, Marc Brun, Grace Mynatt and Steven Blinsink from the CSLE roster.UPON MOTION of Commissioner Carruth, seconded by Commissioner Burragewith Vice Chairman Poole and Commissioners Burrage, Carruth and Measmervoting for and Chairman White voting against, the Board appointed JoshuaKnipp to the CSLE to complete an unexpired term ending March 31, 2013; andA-1Page 232

October 17, 2011 (Regular Meeting)Pageappointed Ronnie Long and A.L. Fleming to the CSLE to complete unexpiredterms ending March 31, 3012; including an exception to the “service onmultiple boards” provision of the Appointment Policy for Mr. Fleming.(H-2) Appointments – Nursing Home Community Advisory CommitteeAn application was received from Linda Barnhardt and forwarded to theRegional Ombudsman for consideration. There are currently seven (7) vacantpositions on this important Committee.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrageand unanimously carried, the Board appointed Linda Barnhardt to the NursingHome Community Advisory Committee for a one-year term ending October 31, 2012(H-3) Removal – Adult Care Home Community Advisory CommitteeElizabeth Ryan has resigned from the Adult Care Home Community AdvisoryCommittee. Therefore, the Regional Ombudsman requests her removal from theroster.UPON MOTION of Vice Chairman Poole, seconded by Commissioner Measmerand unanimously carried, the Board removed Elizabeth Ryan from the Adult CareHome Community Advisory Committee roster.(I) REPORTS(I-1) EDC – Presentation of Quarterly Report for the Period of July 1 –September 30Ryan McDaniels, Samantha Moose and John Cox, with the Cabarrus EconomicDevelopment Corporation (EDC), presented the EDC’s Quarterly Update for thePeriod of July 1 – September 30, 2011 in accordance with their annualcontract with the County.The report included the following information:North Carolina Economic Overview: August 2011National Economic UpdateStaff Activities: July 1 – September 30, 2011Missions, Convention Report: July – September, 2011Project Activity 2010 vs 2011Cost of Living IndexEconomic IndicatorsLocal Contacts/Visits July – September 2011Economic Trends fro Cabarrus County 4 th Quarter 1998-4 th Quarter 2010ACCRA Cost of Living Index (Data for Second Quarter 2011)Return on Investment (FY2010-2011: July 1, 2010-June 30, 2011)Independent Tribune Article, August 25, 2011, “Economic impact fromtourism increased in Cabarrus County last year”EDC representatives responded to numerous questions from the Board. Noaction was taken.(I-2) BOC – Receive Updates from Commission Members Who Serve as Liaisons toMunicipalities or on Various Board/CommitteesNone.(I-3) Request for Applications for County Boards/CommitteesApplications are being accepted for the following CountyBoards/Committees:Adult Care Home Community Advisory Committee (4 Vacancies)Animal Protection and Preservation Advisory CommitteeConcord Planning and Zoning Commission (ETJ)Council for a Sustainable Local EconomyDepartment of Aging Advisory CommitteeFood Policy CouncilHarrisburg Fire Advisory BoardHome and Community Care Block Grant CommitteeIndustrial Facilities and Pollution Control Financing AuthorityA-1Page 233

October 17, 2011 (Regular Meeting)PageJuvenile Crime Prevention CouncilNursing Home Community Advisory Committee (7 Vacancies)Youth Council(J) GENERAL COMMENTS BY BOARD MEMBERSCommissioner Carruth announced the retirement of Mike Taylor, theAttorney for Piedmont Behavioral Healthcare and expressed appreciation forhis service.Vice Chairman Poole addressed the recent visit of citizens formKillarney, Ireland to the area. She noted Killarney is Concord’s “SisterCity” and expressed support for the program.Chairman White announced the Cabarrus EMS (Emergency Medical Services)team comprised of Mark Kirk and Jeff Penninger, were declared state championsin the N.C. Department of EMS State Paramedic Competition. He also announcedthe team comprised of Esther Adkins and Will Cannon won the “Carolina’sParamedic Competition” in Cumberland County. He congratulated all thewinners and expressed appreciation to the EMS Department for their service tothe County.(K) WATER AND SEWER DISTRICT OF CABARRUS COUNTYNone.(L) CLOSED SESSION(L-1) Closed Session – Threatened or Pending Litigation(M) ADJOURNThe closed session was held at the beginning of the meeting.UPON MOTION of Commissioner Measmer, seconded by Commissioner Burrage,and unanimously carried, the meeting adjourned at 8:59 p.m._________________________________Kay Honeycutt, Clerk to the BoardA-1Page 234

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Recognitions and PresentationsSUBJECT:Commerce/SWCD - Recognition of Thomas Porter, Jr., Recipient of theNorth Carolina Farmer of the Year Award and the Swisher Sweets/SunbeltExpo Southeastern Farmer of the Year Award for 2011BRIEF SUMMARY:Tommy and Vickie Porter, owners of an 850 acre farm in Concord, wereselected as the North Carolina Farmer of the Year in August andthe Swisher Sweets/Sunbelt Expo Southeastern Farmer of theYear Award in October. The Farmer of the Year award recognizesexcellence in agricultural production and management, along withleadership in community and farm organizations. The award also honorsfamily contributions in producing safe and abundant supplies of food, fiberand shelter products for U.S. consumers. The Porter farm also receivedthe 1999 NC Conservation Farm Family award.The Porters (Tommy and Vicky) are very active in the community.• Vicky Porter currently serves as Vice-Chair of the NC Soil and WaterConservation Commission.• Tommy previously served as Chairman of the Cabarrus CountyWatershed Improvement Commission.• Tommy is a former board member of the Cabarrus Soil and WaterConservation District and currently serves as an associate member.REQUESTED ACTION:Recognize and congratulate the Porter family on winning theseprestigious awards.C-1Page 235

EXPECTED LENGTH OF PRESENTATION:5 MinutesSUBMITTED BY:Dennis Testerman, SWCD SupervisorJonathan Marshall, Commerce DirectorBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.C-1Page 236

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Recognitions and PresentationsSUBJECT:EMS - Recognition of EMS Personnel for Victories at Recent CompetitionsBRIEF SUMMARY:Two (2) Cabarrus County EMS (Emergency Medical Services) teams arechampions!On October 15, 2011, Esther Adkins and Will Cannon competed againstteams from North and South Carolina in “The Carolina’s Competition – theyardstick by which all other EMS competitions are measured”. Thecompetition, held in Cumberland County, is in its 15th year and consists oftwo (2) 12-minute life-saving scenarios that are very challenging andrealistic. Scores from both events are combined into a final score for eachteam, with the top four (4) teams receiving awards. Esther Adkinscurrently serves as an EMS Field Training Officer with 10 years of EMSexperience and Will serves as an EMS Crew Chief with 10 years of EMSexperience. Please congratulate Esther Adkins and Will Cannon for theirvictory at the 2011 Carolina’s Competition.On October 2, 2011, Mark Kirk and Jeff Penninger competed andemerged as State Champions in the NC Office of EMS ParamedicCompetition held in Greensboro. In July, they won the NC Office of EMSRegional Paramedic Competition for Region 4 held in Wake County, aperquisite for competing in the state finals. Mark and Jeff received thehonors for their performance on the comprehensive written examinationand complex practical scenario. Mark currently serves as an EMS FieldTraining Officer with 13 years EMS experience, and Jeff currently servesC-2Page 237

as a Crew Chief with 11 years EMS experience. This is the first State Winfor Cabarrus County. Please congratulate Mark Kirk and Jeff Penningerfor their victories in these prestigious competitions.REQUESTED ACTION:Recognize and express congratulations to: Mark Kirk, Jeff Penninger,Esther Adkins and Will Cannon. David Hampton, EMS Director, willpresent awards to these champions.EXPECTED LENGTH OF PRESENTATION:5 MinutesSUBMITTED BY:David Hampton, EMS DirectorBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.C-2Page 238

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Recognitions and PresentationsSUBJECT:CHA - Recognition for Cabarrus Co. Having the Second Lowest InfantMortality Rate Statewide for 2010BRIEF SUMMARY:According to statistics released by the N.C. Health and Human ServicesOffice of Public Affairs, Cabarrus County has the second lowest infantmortality rate in the state for 2010.Representatives from the Cabarrus Health Alliance will be presentto discuss this remarkable accomplishment.REQUESTED ACTION:Recognize representatives from the Cabarrus Health Alliance andcongratulate them on this milestone.EXPECTED LENGTH OF PRESENTATION:5 MinutesSUBMITTED BY:H. Jay White, Sr., ChairmanBUDGET AMENDMENT REQUIRED:NoC-3Page 239

COUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.C-3Page 240

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Cabarrus Arena & Events Center - SMG Incentives and Related BudgetAmendment - $125,597.00BRIEF SUMMARY:Based on existing Management Services Agreement (Section 4) and theFood and Beverage Services Agreement (Section 6), SMG qualifies for thefollowing incentive payments for their performance during the 2011fiscal year:Management Agreement- Quantitative Incentive $21,304Qualitative Incentive $22,563Food & Beverage Agreement: Qualitative $81,730Total Incentive Due to SMG $125,597REQUESTED ACTION:Motion to authorize incentive payment to SMG for FY 2011 and adopt thebudget amendment.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Shelley Farris, Accounting SupervisorMike Downs, Interim County ManagerBUDGET AMENDMENT REQUIRED:YesF-1Page 241

COUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aConsent item.BUDGET AMENDMENT:Date: 10/5/2011 Amount: $125,597Dept. Head: Mike DownsDepartment: County Manager Internal Transfer Within Department Transfer Between Departments/Funds Supplemental RequestPurpose:This budget amendment is to appropriate fund balance from FY 2011 for the payment of Arena performance incentives to SMG ManagementCompany. The incentive for Food and Beverage is $81,730 and for Arena operations is $43,867. These incentives are based off calculationsthat were agreed upon by management and are related to specific profitability and performance measurements.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget42098310-9404 Incentives -Operations $0.00 $43,867.00 $43,867.0042098310-9404-FSVC Incentives - Food/Be $0.00 $81,730.00 $81,730.0042068310-6901 FB Appropriated $0.00 $125,597.00 $125,597.00TotalATTACHMENTSSMG Incentive DocumentsSurveyF-1Page 242

Attachment number 1F-1Page 243

Attachment number 1F-1Page 244

Attachment number 1F-1Page 245

Attachment number 1F-1Page 246

Attachment number 1F-1Page 247

Attachment number 2F-1Page 248

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:County Manager – Regional Communications Interoperability of PublicSafety Agencies (Emergency 911 Radio System)BRIEF SUMMARY:In an effort to enhance our current (911 Emergency Radio System,Cabarrus County, the City of Concord, and the City of Kannapolis areproposing to join the “regional” system that is currently based in andmaintained by the City of Charlotte and Mecklenburg County. Moving inthis direction will allow our three (3) local systems to continue to operateas they are currently (with enhancements to our system funded by a grantsecured by Charlotte/Meck. Cty) and also enjoy the benefits of being amember of the regional system. These benefits will include improvedequipment added to our current system, enhanced coverage withinCabarrus County, uninterrupted coverage as our public safety agenciestravel into Mecklenburg, Gaston and Union counties, and potential grantfunds for system updates in the future. In addition, the enhancements toour current equipment will allow us an additional two to three years beforewe have to replace our system with a new digital P25 system. This newsystem will cost approximately $7.5 million and will be funded jointly byCabarrus, Concord, and Kannapolis.Two (2) formal agreements are required for this proposal to occur. Thefirst agreement needed is an inter-local agreement betweenCharlotte/Mecklenburg, Cabarrus County, Concord and Kannapolis forradio service. The second agreement is between Cabarrus County,Concord, and Kannapolis for the regional radio system.The fees associated with these Agreements are included in the FY 2012budget.F-2Page 249

REQUESTED ACTION:Motion to approve the Interlocal Agreement for radio service between theCity of Charlotte, Mecklenburg County, Cabarrus County, the City ofConcord and the City of Kannapolis and the Intra County InterlocalAgreement for the regional radio system by and among the City ofConcord, the City of Kannapolis and Cabarrus County, subject to reviewand/or revision by the County Attorney. Further, authorize the InterimCounty Manager to execute the Agreements on behalf of the Board.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Mike Downs, Interim County ManagerRichard M. Koch, County AttorneyBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aConsent item.ATTACHMENTSInterlocal Agreement - Radio ServiceFCC Licenses - Exhibit AIntra County Interlocal Agreement - Regional Radio SystemF-2Page 250

STATE OF NORTH CAROLINACOUNTY OF MECKLENBURGINTERLOCAL AGREEMENTFOR RADIO SERVICETHIS INTERLOCAL AGREEMENT FOR RADIO SERVICE (the “Agreement”) is entered into on________, 2011 and made effective as of ___________, 2011 by and between the CITY OFCHARLOTTE, a North Carolina municipal corporation (“Charlotte”), MECKLENBURG COUNTY, apolitical subdivision of the State of North Carolina (“Mecklenburg County”), CABARRUS COUNTY, apolitical subdivision of the State of North Carolina (“Cabarrus County”), the CITY Of CONCORD, a NorthCarolina municipal corporation (“Concord”), and the CITY OF KANNAPOLIS, a North Carolina municipalcorporation (“Kannapolis”). The term Cabarrus Entities means, collectively, Cabarrus County, Concordand Kannapolis.WITNESSETH:WHEREAS, Charlotte and Mecklenburg County currently share an 800 MHz trunked radiosystem consisting of eight primary Simulcast tower sites and related operations;WHEREAS, Charlotte has been designated the lead agency for regional communicationsinteroperability of public safety agencies within the Urban Area Security Initiative (UASI) eleven countyregion;WHEREAS, Charlotte has completed establishing the infrastructure necessary for regional voicecommunications interoperability with the support of several grants;WHEREAS, the Radio System supports public safety needs and provides service to variousCharlotte and Mecklenburg County departments and other local government entities in the region;WHEREAS, the Cabarrus Entities and Charlotte/Mecklenburg County recognize the need toensure that public safety agencies have the communications infrastructure and regional integration torespond in a coordinated, comprehensive manner to local and regional emergencies;WHEREAS, the Cabarrus Entities and Charlotte/Mecklenburg County have made theenhancement of homeland security an increased priority, and both entities are committed to securinggrant funds for the Radio System and to assisting each other in the recruitment of regional users for thesystem;WHEREAS, the Cabarrus Entities and Charlotte/Mecklenburg County now desire to expand theRadio System into Cabarrus County through connection with the Cabarrus Radio Subsystem, and toconsolidate operation and management of the Radio System under the City of Charlotte;WHEREAS, North Carolina General Statutes §§153A-445(a)(1) and 160A-460 et. seq. authorizeCharlotte/Mecklenburg County and the Cabarrus Entities to enter into an interlocal agreement regardingconnection of the Cabarrus Radio Subsystem to the Radio System;F-21Attachment number 1Page 251

NOW THEREFORE, for and in consideration of mutual promises to each as herein after set forth,the parties hereto do mutually agree as follows:1. EXHIBITS. The following Exhibits are attached to this Agreement and incorporated into and made apart of this Agreement by reference:Exhibit A:Exhibit BExhibit C:Exhibit DFCC LicensesBaseline Radios and ConsolesService Level Agreement (SLA)Service Fee ScheduleEach reference to the Agreement shall be deemed to include all Exhibits. Any conflict betweenlanguage in an Exhibit to this Agreement and the main body of this Agreement shall be resolved infavor of the main body of this Agreement.2. Definitions.2.1. “Baseline Number” means the number of radio and console units used by Cabarrus County,Concord and Kannapolis and each of their Agencies as of the Effective Date., as set forth inExhibit B.2.2. “Cabarrus Administrator” means the entity designated by the Cabarrus RCC from time totime to serve as administrator for the Cabarrus Radio Subsystem. Cabarrus County hasbeen designated the Cabarrus Administrator as of the Effective Date.2.3. “Cabarrus Agency” means any division of Cabarrus County, Concord or Kannapolis, or anyother organization or division of an organization that operates within Cabarrus County,Concord or Kannapolis and has signed an agreement with the Cabarrus Administrator for useof the Radio System,2.4. “Cabarrus Radio Subsystem” means the 5-site ASTRO 3.1 digital, 800 MHz, 12-channel,trunked, Simulcast System located in Cabarrus County, Concord and Kannapolis 3Communications Centers, all hardware and software encompassed in the foregoing, and allupdates and enhancements to the foregoing, which subsystem will interface to the RegionalMaster Site and comprise an expansion of the Radio System into Cabarrus County, Concordand Kannapolis (though it will not be considered part of the Radio System for purposes of thisAgreement). The Cabarrus Radio Subsystem will be owned by the Cabarrus Entities at alltimes during and subsequent to the term of this Agreement.2.5. “CPI Increase” means the percentage increase in the Consumer Price Index for all UrbanConsumers (“CPI”) during the twelve-month period preceding the date at which the CPIIncrease is to be used for purposes of this Agreement. If the CPI ceases to exist, then, forpurposes of this definition, the parties agree to use whatever new or old index is substantiallyequivalent to the CPI.2.6. “Effective Date” means the date when this Agreement has been ratified by resolution by allgoverning units that are listed as a party to this Agreement.2.7. “FCC Licenses” means the authorizations issued by the Federal CommunicationsCommission (“FCC”) which are listed in Exhibit A.F-22Attachment number 1Page 252

2.8. “Operator” means either Charlotte or Mecklenburg County, whichever is then responsible forthe operation, maintenance, licensing and upgrade of the Radio System. Charlotte is thecurrent Operator. If Mecklenburg County becomes the Operator, it will continue to fulfill theterms of this Agreement.2.9. “Public Safety Agencies” means Agencies whose primary function is law enforcement, firefighting or emergency medical care, as reasonably determined by the Operator.2.10. “Radio Communication Council” means the council of Cabarrus Agencies that use theRadio System, as described more specifically in Section 3.8 of this Agreement.2.11. “Radio Service Fee”: means the annual fee to be paid by the Cabarrus Administrator for theCabarrus Agencies for the performance of Operator Services and access to the RadioSystem, as described more specifically in Exhibit D.2.12. “Radio System” means: (a) the 800 MHz trunked radio system infrastructure currentlyoperated by Charlotte (consisting of eight primary Simulcast tower sites and relatedoperations), (b) the Regional Master Site and all subsystems currently a part of the radiosystem by agreement with the Operator, (c) all hardware and software encompassed in theforegoing infrastructure; (d) all updates and enhancements to the foregoing; and (e) the FCCLicenses. The Radio System does not include mobile and portable radio subscriber devices,nor does it include the Cabarrus Radio Subsystem.2.13. “Regional Master Site” means the radio infrastructure and associated site(s) used by theOperator to control the network, optimize performance, and facilitate interoperablecommunications between the different agencies and radio subsystems.2.14. “Regional Radio Board” means the regional radio board created by the Interlocal Agreementfor Regional Radio Agreement entered into by and among Charlotte and various othergovernment entities to: (a) guide the strategic growth and development of the Radio System;(b) establish regional performance and technical standards for the Radio System, and (c)establish interoperability processes and procedures.2.15. “Service Level Agreement” or “SLA” means the agreement setting forth the detailedobligations of Charlotte and the Cabarrus Entities and attached as Exhibit C to thisAgreement.3. Responsibilities of the Parties.3.1. FCC Licenses. Throughout the term of Agreement, the Cabarrus Entities will provide theOperator the use of radio frequencies licensed to the Cabarrus Entities pursuant to the FCCLicenses attached as Exhibit A. All FCC license shall remain the sole property of the originallicensee. It is understood and agreed by the parties that the FCC Licenses identified inExhibit A are subject to amendment as the Cabarrus Radio Subsystem is built out, and thatthe Cabarrus Entities will be responsible for obtaining FCC amendment of the FCC Licensesto list all new Cabarrus County locations. The Operator shall remain responsible for ensuringthat the frequencies are properly used. Other than the amendments referenced above, theOperator shall perform the necessary administrative responsibilities with regard to the FCCLicenses, which shall include the timely renewal of all licenses and responding to all FCCinquiries. During the term of this Agreement, neither party shall take any action, or fail to takeany action, in respect to the FCC Licenses the result of which would be to inhibit or preventoperation of the Radio System or otherwise frustrate the intent of this Agreement.3.2. Operator Responsibilities. The Operator will be responsible for performing the functionsset forth in Exhibit C, the SLA, relating to the management of the Cabarrus RadioSubsystem and Radio System (“Operator Services”). The Operator agrees to fund the initialF-23Attachment number 1Page 253

integration of the Cabarrus Radio Subsystem into the Radio System utilizing UASI Grantfunds in the amount of One Million, Fifty Thousand Dollars ($1,050,000).3.3. Radio Service Fees. As a condition to using the Radio System and performance of theOperator Services, the Cabarrus Administrator shall pay the annual Radio Service Fee to theOperator, as described in Exhibit D. On or before December 31st of each year, the Operatorwill calculate and notify the Cabarrus Administrator of the Radio Service Fees for theupcoming twelve-month period beginning on July 1 st of that year (the “Fee Notice”) based onthe then current Service Level Agreement. On or before January 31st of each year, theCabarrus Administrator shall notify the Operator of any disagreement with any of theinformation reflected on the Fee Notice or any proposed changes to the Service LevelAgreement.Radio Service Fees and the allocation thereof will be reviewed over time by the Operator asinfrastructure and customer changes occur, any proposed changes to customer feeallocations will be reviewed by the Regional Radio Board. The Operator shall adjust theRadio Service Fees each year in advance to an amount necessary to fund the costsassociated with the Operator Services. Notwithstanding the foregoing, the types of coststaken into account in determining the Radio Service Fees shall be limited to the types ofcosts shown for the Cabarrus Entities in Exhibit D. The Cabarrus Administrator will beresponsible for paying the Radio Service Fees to the Operator in accordance with Section3.6.3.4. Limit on Increases to Radio Service Fees. Notwithstanding the above, the Operator shallnot increase the amount of the Radio Service Fees for a given year by more than thepercentage CPI Increase during the preceding calendar year (such number being referred toas the “Allowed Percentage Fee Increase”), except to the extent that such increase becamenecessary as a result of a percentage price increase during the preceding calendar year ofmore than the Allowed Percentage Fee Increase for goods or services purchased from a thirdparty and required for Operator Services provided that such price increase is not due to delayor negligence on the part of the Operator or was not reasonably avoidable by the Operator,and provided further that any such increase attributable to the Radio System is appropriatelyallocated among all subscribers of the Radio System. The Operator will notify CabarrusAdministrator of any changes to each fiscal year’s Radio Service Fee not later than January31 st of the preceding fiscal year (assuming the fiscal year begins on July 1).3.5. Exception for Force Majeure or Unanticipated Expense. Upon the occurrence of a ForceMajeure Event (as defined in Section 6.5), or an Unanticipated Expense (as defined below),the Operator shall have the option to do one of the following: (a) assess the CabarrusAgencies a special, one-time charge to pay the expenses made necessary by the ForceMajeure Event or Unanticipated Expense (“Emergency Expenses”); or (b) fund the cost of theEmergency Expenses to the extent that Charlotte City Council has appropriated funds thatcan be used for this purpose, and obtain reimbursement of such payments from future RadioService Fees; or (c) fund the cost of the Emergency Expenses through a plan approved bythe Operator, Mecklenburg County and the Cabarrus Entities; or (d) if it is no longer in theOperator’s best interest to operate the Radio System as a result of the Force Majeure Event(such as, for example, in a situation where the Radio System is no longer operable and thereare no funds appropriated to make it operable), elect to cease operating the Radio Systemand terminate this Agreement upon ninety (90) days prior written notice to the CabarrusEntities. If the Operator elects options (a) or (b) of the preceding sentence and the result willbe to increase the charges to the Cabarrus Entities for using the Radio System by more than25% for that year, then the Cabarrus Entities, acting collectively, shall have the option toterminate this Agreement upon sixty (60) days prior written notice to the Operator, unless theOperator notifies them in writing after receipt of such termination notice that the Operator hasfound an alternative way to fund the Emergency Expense, or has found a way to operate theRadio System without incurring such expense.F-24Attachment number 1Page 254

3.6. Payment of Radio Service Fees. The Cabarrus Administrator will serve as administrativecontact for the Operator with respect to management of the Cabarrus Radio Subsystem. TheOperator will bill Cabarrus County directly for the Radio Service Fees, and Cabarrus Countywill be responsible for collecting the Radio Service Fees from each of the Cabarrus Entitiesand any other Cabarrus Agencies that are not part of the Cabarrus Entities. Cabarrus Countyshall pay the Radio Service Fees to the Operator semiannually in advance, not later thanAugust 31 st and January 31 st of each year for the fiscal year beginning on the preceding July1. In the event Cabarrus County fails to pay the Radio Service Fees within sixty (60) daysafter receiving written notice from the Operator that such charges are overdue, the Operatormay cut off access to the Radio System until such time as the Operating Cost is paid.3.7. Strategic Plan. The Operator and the Cabarrus Radio Communications Council (“RCC”) willbe jointly responsible for the development and annual review of a strategic plan for upgradingand modernizing the Cabarrus Radio Subsystem (the “Strategic Plan”). The Strategic Planwill describe all plans for upgrading and adding to the Cabarrus Radio Subsystem over a tenyearperiod, and will address mobile data and any other new technologies that may offerimprovements in the functionality or reliability of the Cabarrus Radio Subsystem. The annualreview of the Strategic Plan will assess progress made during the preceding year and anynew developments that may impact the Strategic Plan. Every two years the Operator andCabarrus RCC will jointly update the Strategic Plan to evaluate the impact to the RadioSystem and the Cabarrus Radio Subsystem, incorporate new developments, modify projectplans and identify funding requirements. The Strategic Plan and all changes to it will bereviewed and approved by the Business Support Services Key Business Executive and bythe Cabarrus RCC, provided that the Cabarrus RCC shall not have the right to veto any itemin the Strategic Plan that does not: (a) materially increase a Cabarrus Agency’s RadioService Fees as defined in Section 3.3, or (b) require a Cabarrus Agency to make asignificant investment in new equipment; or (c) have a material negative impact on aCabarrus Agency’s ability to use the Radio System or the Cabarrus Radio Subsystem,including creating problems involving capacity or interoperability. The Cabarrus RCC shall bedeemed to have approved the Strategic Plan unless within sixty days after the RCC’s receiptof the Strategic Plan, the Cabarrus Administrator gives the Operator specific written notice ofeach objection thereto. However, neither the Homeland Security Director nor the BusinessSupport Services Key Business Executive shall have the authority to commit Charlotte,Mecklenburg County or any of the Cabarrus Entities to spend any funds on the Radio Systemor the Cabarrus Radio Subsystem outside of the Radio Service Fees as required by thisAgreement. All budgetary and funding commitments on the part of Charlotte andMecklenburg County must be approved by City Council and the County Board ofCommissioners, respectively, and all budgetary and funding commitments on the part of theCabarrus Entities must be approved by the Cabarrus County Board of Commissioners, theConcord City Council and the Kannapolis City Council, respectively, other than the RadioService Fees which were approved by each entity’s governing board through the resolutionauthorizing this Agreement.3.8. Cabarrus Radio Communications Council. The parties recognize that the Cabarrus RadioSubsystem serves Cabarrus County, Concord and Kannapolis, and that all three entitieshave a legitimate interest in the operation, maintenance, and management of the CabarrusRadio Subsystem. Therefore, Cabarrus County, Concord and Kannapolis agree to establish aRadio Communication Council (the “Cabarrus Radio Communications Council,” or the“Cabarrus RCC”) to discuss and make decisions regarding all approvals, input and otheraction items required under this Agreement (including but not limited to providing guidance tothe Operator in developing the Strategic Plan). The Cabarrus RCC shall appoint theCabarrus Administrator, and the Cabarrus Administrator shall accept notices andcommunicate with the Operator on behalf of the Cabarrus RCC regarding all approvals andother actions required by this Agreement. By execution of this Agreement, Cabarrus County,Concord and Kannapolis acknowledge and agree that the Cabarrus RCC has designatedF-25Attachment number 1Page 255

Cabarrus County as the Cabarrus Administrator. The Cabarrus RCC may change theCabarrus Administrator by agreement in accordance with the Cabarrus Entities’ interlocalagreement, upon thirty (30) days prior written notice to the Operator.3.9. Regional Radio Board. The parties acknowledge that the Regional Radio Board has beenestablished to: a) guide the strategic growth and development of the Radio System; (b)establish regional performance and technical standards for the Radio System, and (c)establish interoperability processes and procedures. By executing this Radio ServiceAgreement, Cabarrus County, Concord and Kannapolis agree to have a single representativeproperly appointed by the Cabarrus RCC to serve on the Regional Radio Board to representall Cabarrus Agencies.3.10. Adding Additional Radios. The Cabarrus Entities shall be entitled to use the BaselineNumber of radios on the Cabarrus Radio Subsystem. In addition to the Baseline Number, theCabarrus Entities shall be entitled, through the Cabarrus Administrator: (i) to add additionalpublic safety radios to the Cabarrus Radio Subsystem by notifying the Operator, and (ii) toadd non-public safety radios to the Cabarrus Radio Subsystem by notifying the Operator,provided that adding such non-public safety radios will not in the Operator’s reasonablejudgment reduce agreed upon service level for the Cabarrus Radio Subsystem or the RadioSystem. If a Cabarrus Agency requests an increase in radios that will require a change inthe Service Level Agreement, the Operator and the Cabarrus Administrator will work jointly todetermine “remedy” option(s). If an agreed option includes need of Cabarrus RadioSubsystem upgrades or increased service staffing, etc., the operator can increase theCabarrus Agency’s Radio Service Fees for that fiscal year to account for any costs realizedby the Operator for such additional service level that are agreed upon by both parties inadvance, provided that if no agreement is reached then the Operator may deny the request toincrease the radios.3.11. Priorities and Restriction of Access. While consideration will be given to any reasonablerequest for use of the Radio System, the Operator will make access decisions regarding theaddition of non-public safety radios with the goal of ensuring that agencies already utilizingthe Radio System will not be negatively impacted by the addition of a new Cabarrus Agencyor additional radios to the Cabarrus Radio Subsystem. It is also understood that public safetyagency access and utilization of the Radio System is first priority and that the access of otheragencies, whether currently on the Radio System or requesting service in the future, may berestricted to avoid negatively impacting the use of the Radio System by Public SafetyAgencies. However, the Operator will seek to avoid restricting Cabarrus Agency access byreducing or terminating non-essential features such as private call and telephoneinterconnect, with public safety receiving first priority. The Operator will notify the RegionalRadio Board when new access requests have the potential to require reprioritizations orrestrictions that impact current Radio System participants.3.12. Emergency and Planned Access By Agencies Outside The Radio System. TheOperator is authorized to provide temporary emergency radio access to public safetyagencies that are not on the Radio System upon request. Temporary access for anythingother than an emergency must be coordinated with the Operator as soon as reasonablypracticable, but not later than the sooner of: (a) 14 calendar days prior to the date access willbe needed by the Cabarrus Agency; or (b) the date the Cabarrus Agency first learned of theevent giving rise to the need for access. For purposes of this Agreement, emergenciesinclude only those events that could not have reasonably been foreseen. Speedway eventsand other planned functions will not be deemed emergencies.3.13. Radio System Identification Access Code and System Key. It is contemplated that theCabarrus Agencies will each have their individual radio units programmed either by theOperator or by an authorized representative of the Operator. The Cabarrus Entities will notF-26Attachment number 1Page 256

have access to the Radio System identification access code nor to the system key, exceptpursuant to a separate written agreement signed by the Operator that will address restrictionson access to such information and remedies in the event of default.3.14. Access to Facilities, Software and Equipment. Throughout the term of this Agreement,the Cabarrus Agencies shall provide the Operator with unlimited access to any equipment orsoftware in their possession or control that the Operator needs to access in order to performits obligations under this Agreement (with such access being provided 24 hours a day, seven(7) days a week, three hundred and sixty five (365) days a year, or 366 days a year duringleap years).4. Term and Termination.4.1. Due to the terms, conditions and mutually beneficial purposes of this Agreement, it is reasonablefor the duration of this Agreement to be perpetual. Therefore, the term of this Agreement shallcommence on its Effective Date and shall continue until terminated in accordance with thetermination provisions of this Agreement. Notwithstanding the foregoing, the parties to thisAgreement shall meet during the seventh (7 th ) year following the Effective Date and thereafterevery five years to review this Agreement. Upon termination of the Agreement, the CabarrusRadio Subsystem shall remain the property of the Cabarrus Entities, and the Operator’s rights touse the radio frequencies licensed to the Cabarrus Entities pursuant to the FCC Licensesattached as Exhibit A shall revert to the Cabarrus Entities (with each entity owning the licensesthat it owned prior to the Effective Date of this Agreement). Notwithstanding the forgoing, theevent of termination: (a) the Cabarrus Entities shall have no use or ownership rights with respectto any other FCC Licenses, or any other assets or licenses associated with the Radio System;and (b) all assets purchased with UASI federal grant funds shall be returned to the Operator foruse within the Radio System, except upgrades that have been made to the Cabarrus CountySubsystem during the duration of this Agreement that cannot practicably be removed without amaterial detrimental impact to the Cabarrus County Subsystem (“Essential Upgrades”) willbelong to the Cabarrus Entities. The parties agree that the Essential Upgrades will not includesystem to system connectivity hardware and software that is used to connect the CabarrusSubsystem to the Radio System. The parties further agree that the Essential Upgradespurchased with UASI funds will not belong to the Cabarrus Entities to the extent prohibited bythe UASI grant or by federal law.4.2. This Agreement may be terminated as follows:4.2.1. Mutual Consent. The parties may terminate this Agreement upon mutual consent undersuch terms as may be agreed to by the parties. The parties shall take into considerationthe effect of termination on all users of the Radio System.4.2.2. Termination for Default. The Operator may terminate this Agreement on behalf ofCharlotte and Mecklenburg County in the event any of the Cabarrus Entities materiallybreaches this Agreement and fails to cure such breach within six (6) months after receiptof written notice of the breach, provided that such termination shall not be effective untilthe first July 1 st following the Cabarrus Entities’ failure to cure. The Cabarrus Entities(acting collectively) may terminate this Agreement with respect to Charlotte andMecklenburg County in the event the Operator materially breaches this Agreement andfails to cure such breach within six (6) months after receipt of written notice of the breach,provided that such termination shall not be effective until the first July 1 st following theOperator’s failure to cure. Notwithstanding the forgoing, if the breach in question cannotreasonably be cured within a six month period, then the cure period shall beautomatically extended for a time period that is reasonably sufficient to cure the breach,so long as the party in breach is diligently and in good faith attempting to cure. A noticeof breach under this Section shall not be effective unless it specifically identifies thebreach and what must be done to cure it. Nothing herein shall be deemed to prohibit theF-27Attachment number 1Page 257

Operator from cutting off radios pursuant to Section 3.6 in the event of non-payment.4.2.3. Termination Without Cause. Either Charlotte and Mecklenburg or the Cabarrus Entitiesmay unilaterally terminate the Agreement upon twenty-four (24) months notice in writingto the other party.4.2.4. Termination Due To Force Majeure. The parties may terminate this Agreement underthe terms and conditions set forth in Section 6.5 in the event of a Force Majeure Event.4.2.5. Termination Due To Emergency Expense or Unanticipated Expense. The partiesmay terminate this Agreement under the terms and conditions set forth in Section 3.5 inthe event of a Force Majeure Event.4.2.6. Any Termination Must Apply to All Entities. Notwithstanding the foregoing, if theOperator terminates this Agreement under any of the preceding provisions, then suchtermination: (a) shall be on behalf of both Charlotte and Mecklenburg; and (b) shall beeffective as to all three Cabarrus Entities on the same date. Notwithstanding theforegoing, if the Cabarrus Entities terminate this Agreement under any of the precedingprovisions, then such termination: (a) shall be through a written notice signed by all threeCabarrus Entities; (b) shall be on behalf of all three Cabarrus Entities; and (b) shall beeffective as to Charlotte and Mecklenburg on the same date.5. NOTICES. Any notice, consent or other communication required or contemplated by this Agreementshall be in writing, and shall be delivered in person, by U.S. mail, by overnight courier, by electronicmail or by telefax to the intended recipient at the address set forth below. Notice shall be effectiveupon the date of receipt by the intended recipient; provided that any notice which is sent by telefax orelectronic mail shall also be simultaneously sent by mail deposited with the U.S. Postal Service or byovernight courier. Each party may change its address for notification purposes by giving the otherparty written notice of the new address and the date upon which it shall become effective.5.1. Communications that relate to any breach, default, termination, delay in performance, preventionof performance, modification, extension, amendment, or waiver of any provision of thisAgreement shall be sent to:For CharlotteFor the Cabarrus CountyName: Charles L. K. RobinsonName: Michael K. DownsCity of Charlotte – 9 th FloorCabarrus County600 East Fourth Street Address: 65 Church St. SCharlotte, NC 28202 Concord, NC 28025Phone: 704-432-3539Fax:E-Mail clrobinson@charlottenc.govWith Copy To:Phone:704-920-2100Fax:E-Mail : mkdowns@cabarruscounty.usWith Copy To:Name: Cindy WhiteName: Richard KochCity Attorney’s OfficeCounty Attorney’s Office600 East Fourth Street PO Box 707Charlotte, NC 28202 Concord, NC 28026F-28Attachment number 1Page 258

Phone:704-336-3012Fax:E-Mail: cwhite@charlottenc.govPhone:704-503-5700Fax:704-503-5707E-Mail : kochlaw@ctc.netOperator’s Representative:For the City of ConcordRandy DavisName: W. Brian HiattCity of CharlotteCity of Concord527 Spratt Street Address: PO BOX 308Charlotte, NC 28206 Concord, NC 28026Phone:704-336-8088 Phone: 704-920-5215Fax:Fax:E-Mail: rdavis@ci.charlotte.nc.usE-Mail : hiattb@ci.concord.nc.usWith Copy To:For Mecklenburg County:Name: Albert BenshoffName: John McGillicuddyCity Attorney’s OfficeMecklenburg County PO Box 308600 East Fourth Street Concord, NC 28026Phone:704-336-2661Fax:E-Mail:John.McGillicuddy@mecklenburgcountync.govWith Copy To:Phone:704-920-5115Fax:704-784-1791E-Mail: Benshoff@concordnc.govFor the City of KannapolisName:Name: Mike LeggCounty Attorney’s OfficeCity of Kannapolis600 East Fourth Street Address: PO Box 1199Charlotte, NC 28202 Kannapolis, NC 28082Phone: Phone: 704-920-4333Fax: Fax: 704-933-7463E-MailE-Mail : mlegg@cityofkannapolis.comWith Copy To:Name: Walter M. Safrit, IICity Attorney’s OfficePO Box 1199246 Oak Avenue,Kannapolis, NC 28082Phone: 704-920-4370Fax:704-933-5785E-Mail wsafrit@cityofkannapolis.com5.2. All other notices shall be sent to the Operator’s Representative Manager (if to Charlotte), andto the Radio Manager designated by the party in question, if to Mecklenburg County,F-29Attachment number 1Page 259

6. Miscellaneous.Cabarrus County, Kannapolis or Concord, as identified at the most recent address providedin writing by such party.6.1. ENTIRE AGREEMENT. This Agreement, including all Exhibits, constitutes the entireagreement between the parties with respect to the subject matter herein. There are no otherrepresentations, understandings, or agreements between the parties with respect to suchsubject matter. This Agreement supersedes all prior agreements, negotiations,representations and proposals, written or oral.6.2. AMENDMENT. No amendment or change to this Agreement shall be valid unless in writingand signed by the party against whom enforcement is sought.6.3. GOVERNING LAW AND VENUE. North Carolina law shall govern the interpretation andenforcement of this Agreement, and any other matters relating to this Agreement (all withoutregard to North Carolina conflicts of law principles). All legal actions or other proceedingsrelating to this Agreement shall be brought in a state or federal court sitting in MecklenburgCounty, North Carolina. By execution of this Agreement, the parties submit to the jurisdictionof said courts and hereby irrevocably waive any and all objections they may have withrespect to venue in any court sitting in Mecklenburg County, North Carolina.6.4. BINDING NATURE AND ASSIGNMENT. This Agreement shall bind the parties and theirsuccessors and permitted assigns. No party may assign this Agreement without the priorwritten consent of the other parties. Any assignment attempted without the written consent ofthe other parties shall be void.6.5. FORCE MAJEURE. Neither party shall be liable for any failure or delay in the performance ofits obligations pursuant to this Agreement and such failure or delay shall not be deemed adefault of this Agreement or grounds for termination hereunder if such failure or delay iscaused, directly or indirectly, by fire, flood, earthquake, hurricane, tornado, lightning strikes,elements of nature or other acts of God, or by acts of war, terrorism, riots, civil disorders,rebellions or revolutions, strikes, lockouts, court order not attributable to the negligence,misfeasance or malfeasance of the Operator, or other acts or circumstances outside theOperator’s reasonable control. Each of the foregoing shall be deemed a “Force MajeureEvent” for purposes of this Agreement and the Service Level Agreement.If any party is prevented or delayed in the performance of its obligations hereunder by aForce Majeure Event, that party shall immediately notify the other parties in writing of thereason for the delay or failure to perform, describing in as much detail as possible the ForceMajeure Event causing the delay or failure and discussing the likely duration of the ForceMajeure Event and any known prospects for overcoming or ameliorating it. The Operatoragrees to take all reasonable measures to overcome or ameliorate any Force Majeure Eventaffecting the Radio System, exclusive of the Cabarrus Radio Subsystem, and its adverseeffects on this Agreement, and to resume performance as completely as is reasonablypossible once the Force Majeure Event is overcome or ameliorated. Cabarrus County,Concord and Kannapolis agree to take all reasonable measures to overcome or ameliorateany Force Majeure Event affecting the Cabarrus Radio Subsystem and its adverse effects onthis Agreement, and to resume performance as completely as is reasonably possible oncethe Force Majeure Event is overcome or ameliorated. Notwithstanding the foregoing dutiesof the parties, either the Operator or the Cabarrus Entities may elect to terminate thisAgreement with ninety (90) days written notice to the other parties hereto if: (i) if the ForceMajeure Event has rendered the Radio System inoperable and insufficient funds have beenappropriated for the Operator to make the Radio System operable; or (ii) if the Force MajeureEvent has rendered the Cabarrus Radio Subsystem inoperable and insufficient funds havebeen appropriated for the Cabarrus Entities’ to make it operable. Notwithstanding theF-210Attachment number 1Page 260

foregoing, a Force Majeure Event may result in an increase in Radio Service Fees asprovided in Section 3.5.6.6. RIGHT TO AUDIT. Any party shall have the right to audit at its own expense any of the otherparties’ records associated with the Radio System or the Cabarrus Radio Subsystem,including financial records, maintenance logs, incident reports, and any other records, duringthe term of this Agreement and for a period of three years after its termination. Each partywill make all such records available for copying and inspection on reasonable notice duringregular business hours.6.7. SEVERABILITY. The invalidity of one or more of the phrases, sentences, clauses or sectionscontained in this Agreement shall not affect the validity of the remaining portion of thisAgreement so long as the material purposes of this Agreement can be determined andeffectuated. If any provision of this Agreement is held to be unenforceable, then both partiesshall be relieved of all obligations arising under such provision, but only to the extent thatsuch provision is unenforceable, and this Agreement shall be deemed amended by modifyingsuch provision to the extent necessary to make it enforceable while preserving its intent.6.8. WAIVER. No delay or omission by any party to exercise any right or power it has under thisAgreement shall impair or be construed as a waiver of such right or power. A waiver by anyparty of any covenant or breach of this Agreement shall not constitute or operate as a waiverof any succeeding breach of that covenant or of any other covenant. No waiver of anyprovision of this Agreement shall be effective unless in writing and signed by the partywaiving the rights.6.9. SURVIVAL OF PROVISIONS. Those Sections of this Agreement and the Exhibits which bytheir nature would reasonably be expected to continue after the termination of this Agreementshall survive the termination of this Agreement.6.10. FAMILIARITY AND COMPLIANCE WITH LAWS AND ORDINANCES. In performing theservices pursuant to this Agreement, the parties shall comply with all laws, rules, regulations,ordinances, codes, standards, and orders of any and all governmental bodies, agencies,authorities, and courts having jurisdiction.6.11. TITLES OF SECTIONS. The section headings inserted herein are for convenience only, andare not intended to be used as aids to interpretation and are not binding on the parties.6.12. CONSTRUCTION OF TERMS. Each of the parties has agreed to the use of the particularlanguage of the provisions of this Agreement and any questions of doubtful interpretationshall not be resolved by any rule or interpretation against the drafters, but rather inaccordance with the fair meaning thereof, having due regard to the benefits and rightsintended to be conferred upon the parties.6.14 INDEMNIFICATION. To the extent permitted by applicable law, each party (as the“Indemnifying Party”) agrees to protect, defend, indemnify and hold the other parties, their,officers, employees and agents free and harmless from and against any and all losses,penalties, damages, settlements, costs, charges, professional fees or other expenses orliabilities of every kind and character arising out of or relating to any and all claims, liens,demands, obligations, actions, proceedings, or causes of action of every kind in connectionwith or arising out of this Agreement and/or the performance hereof that are due to thenegligence of the Indemnifying Party, its officers, employees, subcontractors or agents. TheIndemnifying Party further agrees to investigate, handle, respond to, provide defense for, anddefend the same at its sole expense and agrees to bear all other costs and expenses relatedthereto.6.15 LIMITATION OF LIABILITY / EXCLUSIVE REMEDY. The Cabarrus Agencies’ remedies forF-211Attachment number 1Page 261

each of this Agreement by the Operator are limited to a refund of Radio Service Fees paidunder this Agreement for the year in which the breach occurred, and termination of thisAgreement in accordance with Section 4. To the fullest extent permitted by law, neitherCharlotte, nor Mecklenburg nor the any of the Cabarrus Entities shall be liable to the otherparties or to any third party for any direct, consequential, indirect, special damages, lostprofits or attorneys’ fees in connection with any matters relating to this Agreement, and bothparties hereto waive any right they may have under this Agreement, at law or in equity torecover such damages, profits or fees from the other party.6.16 DISPUTE RESOLUTION. If any Cabarrus Agency has a concern related to the RadioServices provided under this Agreement, the Cabarrus Agency shall first contact the followingindividuals with the City, to discuss the concerns:Randy Davis Operator’s Representative 704.336.8088If after contacting the above-listed individuals, or their successors, the Cabarrus Agency’sconcerns have not been resolved, the Cabarrus Agency shall escalate their concerns to theCity’s Business Support Services Key Business Executive (BSS KBE), who will designate ateam to discuss the concerns face-to-face within thirty (30) days after receiving notice that theCabarrus Agency was unable to resolve its concerns by discussions with Operator’sRepresentative. The Cabarrus Agency shall follow this process for dispute resolution prior toinitiating any civil action or other proceeding against the City in connection with thisAgreement. Notwithstanding the foregoing, if a issue comes to the BSS KBE that is within theresponsibilities of the Regional Radio Board as set forth in the Regional Radio Boardgoverning documents, the BSS KBE will refer the issue to the Regional Radio Board.6.17 COOPERATION REGARDING FUTURE GRANTS. Charlotte, Mecklenburg County and theCabarrus Agencies will cooperate in good faith in applying for and obtaining any future grantsfor projects or purchases that the parties mutually agree are consistent with the needs of theRadio System and the Cabarrus Radio Subsystem and will be feasible within budgetaryconstraints. The parties may also pursue individual grant opportunities. Charlotte andMecklenburg County will use diligent efforts to assist in obtaining grant funding for conversionto a new P25 system.IN WITNESS WHEREOF, and in acknowledgment that the parties hereto have read and understood eachand every provision hereof, the parties have caused this Agreement to be executed on the date firstwritten above.ATTESTED:BY:_____________________________CABARRUS COUNTYBY: ________________________________NAME: _______________________________TITLE: _______________________________DATE: _______________________________ATTESTED:BY:_____________________________CITY OF CONCORDBY: ________________________________NAME: _______________________________TITLE: _______________________________DATE: _______________________________F-212Attachment number 1Page 262

ATTESTED:BY:_____________________________CITY OF KANNAPOLISBY: ________________________________NAME: _______________________________TITLE: _______________________________DATE: _______________________________ATTESTED:CITY OF CHARLOTTEBY: _____________________________BY: __________________________________NAME: _______________________________ATTESTED:BY:TITLE: _______________________________DATE: _______________________________MECKLENBURG COUNTYBY: __________________________NAME: _______________________________TITLE: _________________________DATE: _______________________________This instrument has been preauditedin the manner required by the LocalGovernment Budget and Fiscal ControlAct.________________________Director of FinanceCity of CharlotteThis instrument has been preauditedin the manner required by the LocalGovernment Budget and Fiscal ControlAct._____________________________Director of FinanceMecklenburg CountyThis instrument has been preauditedin the manner required by the LocalGovernment Budget and Fiscal ControlAct.________________________Director of FinanceCabarrus CountyThis instrument has been preauditedin the manner required by the LocalGovernment Budget and Fiscal ControlAct._____________________________Director of FinanceCity of ConcordThis instrument has been preauditedF-213Attachment number 1Page 263

in the manner required by the LocalGovernment Budget and Fiscal ControlAct.________________________Director of FinanceCity of KannapolisF-214Attachment number 1Page 264

Exhibit AFCC LicensesSee attached Adobe.pdf fileF-215Attachment number 1Page 265

Exhibit BBaseline Radios and ConsolesConcord: 997Kannapolis: 464Cabarrus: 646Others: 619TOTAL: 2,726Others, not included in the above total are:Cabarrus Health Alliance: 17Cabarrus Rescue: 72 (about half are personally owned)CMC Northeast: 20CMC CMS Events: 8N.C. Forestry Service: 2Adjacent VFD: 27 (adjacent counties)Cabarrus County VFDS: 403Town of Harrisburg Harrisburg Fire: 70F-216Attachment number 1Page 266

Exhibit CService Description and Service LevelF-217Attachment number 1Page 267

DESCRIPTION OF RADIO SERVICEUnless otherwise defined herein, capitalized terms in this Exhibit shall have the same meanings as areassigned to such terms in the main body of the Agreement.In consideration of the Cabarrus Entities performance of their obligations under the Agreement, includingpayment of the Radio Service Fees, the Operator will provide the following services:1. MANAGEMENT RESPONSIBILITIES. Operator will be responsible for all functions relating to theoperation, management, maintenance, licensing, and upgrade of the Radio System. These functionsinclude, but are not limited to:1.1. Radio System Operation and Management.1.1.1. Assignment of radio identification numbers for subscriber radios.1.1.2. Management of the Regional Master Site Controller database. This includes theassignment and deletion of subscriber IDs, the assignment and control of features suchas private call, messaging features, and Security Group assignment.1.1.3. Negotiation, implementation, and monitoring of all contracts and leases requiredfor the operation of the Radio System (within the bounds of the Operating Budget).1.1.4. Providing necessary reports and updates related to the Radio System and CabarrusRadio Subsystem operation and upgrade projects.1.1.5. Evaluation of all requests for new or additional equipment, including the potentialfor adverse loading effects. The request and evaluation may be presented to theCabarrus Radio Communication Council for consideration and comments.1.1.6 Managing the loading and performance of the Radio System.1.2. Fixed Site Management.1.2.1. Maintaining all fixed site equipment associated with the Radio System and the CabarrusRadio Subsystem .1.2.2. Using diligent efforts to ensure that all Radio System and the Cabarrus Radio Subsystemequipment failures and/or problems receive priority service necessary to maintain theagreed upon system availability (see paragraph 2.1.1).1.2.3. Submitting status reports and updates on construction projects relating to the RadioSystem or the Cabarrus Radio Subsystem to the Cabarrus Radio CommunicationCouncil.1.2.4. Documentation and maintenance of all equipment records associated with thefixed site equipment utilized in the Radio System and the Cabarrus Radio Subsystem.F-218Attachment number 1Page 268

1.3. Strategic Planning.1.3.1. Design and support associated with sufficient signal strength coverage on the RadioSystem and the Cabarrus Radio Subsystem for public safety services.1.3.2. Identifying and evaluating new technology and/or potential enhancementsand upgrades for the Radio System and the Cabarrus Radio Subsystem.1.3.3. Working with the Cabarrus Radio Communication Council to develop the “Strategic Plan”as described in Section 3.7.1.3.4. Working with the Cabarrus Radio Communication Council to review and update theStrategic Plan every two years. The Radio Communication Manager will make a report atthe end of each fiscal year to inform all parties of progress being made to implement theStrategic Plan.1.4. Development of Budget and Chargeback Model1.4.1. Adjusting the annual Radio Service Fees if necessary as provided in the Agreement.1.4.2. Development of capital and operating budgets necessary for the operation, maintenance,and upgrade of the Radio System.1.4.3. Review and revise radio services chargeback models as required to ensure appropriateallocation of Radio System and Cabarrus Subsystem costs.2. RADIO NETWORK SERVICE LEVELS. The Operator will provide the following levels of service tothe Customer.2.1.1. “Radio Network Availability” is defined as the total actual uptime of the RadioSystem and Cabarrus Radio Subsystem divided by the amount of possible availableuptime less: (a) scheduled downtime and (b) downtime due to Force Majeure. The“Targeted Network Availability” is 99.9%, as measured by the Motorola Monthly MetricsReport.2.1.2. If the Radio Network Availability, as measured by the Motorola Monthly MetricsReport, is less than Targeted Network Availability for three consecutive monthly reportingperiods, or four months out of any consecutive twelve-month period, the CabarrusAgency will receive a credit against future Radio Service Fees equal to 25% of theoperating expense portion of the Cabarrus Agency’s Radio Service Fee for each monthof non-compliance.2.1.3. If Radio Network Availability drops below Target Network Availability for two consecutivemonthly reporting periods, the Radio Communication Manager will inform all affectedCabarrus Agencies as to the nature of the problem, the proposed resolution and thetimeframe for resolution.2.1.4. Upon written request to the Operator, the Cabarrus Administrator will receive a copy ofthe monthly "Metrics Report" delivered by Motorola, or any other company thenmonitoring the Radio Network.2.2. Service Level for Network Access. The Operator shall comply with the following “ServiceLevels for Network Access.”2.2.1. New radio IDs will be issued within 2 working days of receipt of request, provided that theOperator’s Representative has determined that such additional radios are allowablewithin the terms of the Agreement.F-219Attachment number 1Page 269

2.2.2. Operator will provide level of access to personnel approved by the CabarrusAdministratorneeded to make subscriber update changes to the User ConfigurationManager (UCM).2.3. Service Level Requirements for Emergency Service Calls. The Operator shall comply withthe following “Service Levels for Emergency Service Calls.”2.3.1. Definition of Emergency Service Calls. Severity Level 1 calls as defined in thechart below shall constitute “Emergency Service Calls.” All Severity Level 2 and belowservice calls shall constitute “Routine Service Calls, and shall be subject to Section 2.4 ofthis Exhibit.Severity LevelSeverity 1Total loss of communications or functionality.Affected equipment is in excess of 20% atany one site or location. 7X24 responseTHIS IS DENOTED BY THE CABARRUSAGENCIES AS AN EMERGENCY SERVICECALLSeverity 2Network impaired, but affected equipment isnot in excess of 33% at any one site orlocation. 8X5 standard business dayresponse.THIS IS DENOTED BY THE CABARRUSAGENCIES AS A "ROUTINE SERVICECALL".ALL SEVERITY 2 AND BELOW ARE"ROUTINE SERVICE CALLS"Severity 3Non-critical questions. Technician is not onsite. 8X5 standard business day response.ROUTINESeverity 4Specific statement of work performed atscheduled date.ROUTINEProblem Type and examples (If applicable)Regional controller down. Network Down.Network in "Site trunking" (HP or Databaseserver down).Console down.Configuration issues - Single X-terminalproblem (local or remote).Trackball brokenUpgrades or intermittent problems, Networkproblems presently being monitored.Parts Question.Scheduled Preventative Maintenance.Scheduled upgrades and Network expansions.2.3.2. Service Levels for Emergency Service CallsService Level for EmergencyService CallsTelephone Answering by HumanOperator (land line, cellular orradio)Call LoggingResponse To Emergency Service Calls100% of calls answered will be answered by a Human Operator.This is currently Motorola’s responsibility.100% of onsite emergency calls logged within 1 hour.F-220Attachment number 1Page 270

Service Level for EmergencyService CallsCall RoutingRepair of Covered Equipment(for which the Cabarrus Agencypurchases maintenance underthis Agreement)Response To Emergency Service Calls100% of calls routed within 15 minutes of call conclusion. This iscurrently Motorola’s responsibility.Radio Technician arrives, troubleshoots, diagnoses, starts repairs,or swaps out failed equipment, 80% of requests within 2.5 hours,provided that if the request involves the radio console work, willbegin within 2.5 hours (including work performed remotely) 100%of the time.2.4. Service Level Requirements for Routine Service Calls. The Operator shall exercisereasonable diligence in responding to Routine Service Calls, and will provide the CabarrusAgencies with the same level of service in this regard as is received by Operator’s agencies.3. MAINTENANCE SERVICES. The following services are provided as an optional service referencedin Exhibit D “technician support”. If the “technician support” option is not chosen, the Operator willprovide such services if and when requested by the Customer based on resource availability and atthe Operator’s then current prices for such service.3.1. Installation and removal of mobile equipment. Installation and removal of electronicequipment mounted in a vehicle or on motorized equipment. If a Cabarrus Agency elects topurchase such service, the following service levels shall apply:3.1.1. Removals of electronic equipment will be performed within one working day forwork scheduled five working days in advance.3.1.2. Installation of electronic equipment will be performed within two working daysfor work scheduled five working days in advance.3.1.3. All work will be completed to specifications and price agreed to at time ofscheduling.3.2. Maintenance of electronic equipment. This includes maintenance of all handheld radios,mobile radios, and other vehicle mounted electronic equipment except computers. Included inthe maintenance of radio equipment service is unlimited re-programming of radio equipment. Ifa Cabarrus Agency elects to purchase such service, the following service levels shall apply.3.2.1. Equipment will be repaired within five working days except where parts are notavailable or other circumstances exist that are beyond our control. For repairs that cannotbe completed within the five days, the customer will be contacted and a completionschedule established.3.2.2. Lightbars, fuses, sirens, mounting equipment, and other minor repairs will becompleted on a first come first served basis in the drive through. Once started, theserepairs will be completed within 30 minutes.3.2.3. Programming of radio equipment will be performed within two working days ifscheduled, except in quantities in excess of twenty for which a completion schedule willbe established.3.3. Batteries. The Operator agrees to maintain a stock of batteries for the radios utilized on theradio system. Batteries can be purchased at the Motorola Trunked Customers Group Price.F-221Attachment number 1Page 271

3.4. Consultation and Project Management Services. The following Services may be purchasedfrom the Operator on a case-by-case basis on terms mutually acceptable to the CabarrusAgency and the Operator.3.4.1. Assistance in the design and installation of specialized communication systems.3.4.2. All special projects will be completed to project specific agreed upon standards.3.4.3. Project pricing and scheduling will be negotiated with the requesting Cabarrus Agency.4. EXCLUDED SERVICES. The Radio Service shall not include and the Operator shall not be requiredto perform the following:4.1. Services to equipment which has become defective other than through normal wear and usage,such as, but not limited to:4.1.1. Accidents, physical or electronic misuse or abuse.4.1.2. Unauthorized attempts by personnel or third parties not from the Operator’s RadioShop to repair, maintain or modify the equipment.4.2. Services to equipment that is necessary because of unauthorized relocation, reinstallation, orother activities that have altered the equipment or Radio System or Cabarrus Radio Subsystem.4.3. Services required because of unauthorized connection of radio equipment to other machines,equipment, or devices.4.4. Services required because of unauthorized alterations to other equipment, machines ordevices to which the equipment or Radio System or Cabarrus Radio Subsystem is connected.4.5. Service needed for Computer terminal due to phosphor burned or defective CRTs.F-222Attachment number 1Page 272

Exhibit DFEES FOR EQUIPMENT MAINTENANCE AND SUPPORTF-223Attachment number 1Page 273

FEES FOR EQUIPMENT MAINTENANCE AND SUPPORT. Current annualized costs associated withservices to be provided are detailed below. These costs will be reviewed annually in accordance withSection 3 of the Agreement. For the first year under the Agreement, costs will be prorated based on datesystem is brought online.Motorola Contract CostsAnnualSSC $82,491System Support - Cover the cost ofmonitoring the system for failures,technician dispatch,engineering/technical support, andperformance reportingInfrastructure Repair/AdvancedReplacement $80,221Cover the repair of infrastructureequipment. Allows for thereplacement of failed equipmentimmediately without waiting severaldays for repairs, dependant on partavailability.Cabarrus Contracts Total $162,712Master Site Shared Cost (19.8%)Master Site TotalUAP $58,471 $295,308 rUpgrade Assurance Program - coversoftware and hardware costnecessary for keeping the systemcurrent.SSC $42,557 $214,934System Support - Cover the cost ofmonitoring the system for failures,technician dispatch,engineering/technical support, andperformance reportingInfrastructure Repair/AdvancedReplacement $7,441 $37,824Cover the repair of infrastructureequipment. Allows for thereplacement of failed equipmentimmediately without waiting severaldays for repairs.Regional Master Site Total $108,469 $547,824Contract Section Subtotal $271,182F-224Attachment number 1Page 274

Charlotte CIT Support $126,033This cost is for support provided toensure proper maintenance andoperation of the Cabarrus RadioSubsystem. It includes towerinfrastructure maintenance, RCCsupport, console maintenance,planning, and administration workeffort equivalent to one full timenetwork engineer, radio accountmanagement services equivalent toone-fourth business systemassociate FTE and related radioservice management and strategicplanning.TOTAL $397,215Technician support (optional) $88,336Full time on-site technician toprovide subscriber equipmenttroubleshooting/repair, radioprogramming. Support can beprovided to all devices associatedwith the Cabarrus Radio Subsystem..TOTAL w/full time on-site tech $485,551F-225Attachment number 1Page 275

Attachment number 2F-2Page 276

Attachment number 2F-2Page 277

Attachment number 2F-2Page 278

Attachment number 2F-2Page 279

Attachment number 2F-2Page 280

Attachment number 2F-2Page 281

Attachment number 2F-2Page 282

Attachment number 2F-2Page 283

STATE OF NORTH CAROLINACOUNTY OF CABARRUSINTRA COUNTYINTERLOCAL AGREEMENT(for the Regional Radio System)THIS INTRA COUNTY INTERLOCAL AGREMENT for the Regional RadioSystem (the “Intra-Interlocal Agreement”) is made and entered into effective ,2011 by and among the CITY OF CONCORD (“Concord”), a North Carolina municipalcorporation, the CITY OF KANNAPOLIS (“Kannapolis”), a North Carolina municipalcorporation and CABARRUS COUNTY (the “County”), a body politic and politicalsubdivision of the State of North Carolina.PREMISES1. Charlotte and Mecklenburg County jointly developed an 800 MHz trunkedradio system to support public safety needs and provide a service to various city andcounty departments.2. Charlotte has been designated the lead agency for regionalcommunications interoperability of public safety agencies within the Urban Area SecurityInitiative (UASI) eleven county region. Charlotte operates and manages the radio systemthrough an Interlocal Agreement for Consolidation of Radio System that Charlotte andMecklenburg entered into in 2003. Charlotte has established the infrastructure necessaryfor regional voice communications interoperability with the support of several grants.3. Since 2003, other local government entities have joined Charlotte andMecklenburg in sharing use of the regional components of the radio system (the“Regional Radio System”) and have signed service agreements to that effect.4. Charlotte, Mecklenburg and the other participants now desire to expanduse of the Regional Radio System throughout the region, with the goal of enhancing andimproving interoperability of public safety communications between and amonggovernment entities.5. An Interlocal Agreement for Radio Service (“Radio Service Agreement”)will be entered into with the City of Charlotte and Mecklenburg County jointly as oneparty to such Agreement and Concord, Kannapolis and the County jointly as the otherparty to such Agreement.6. Because of this structure to the Radio Service Agreement, Concord,Kannapolis and the County need and desire to have an agreement among those three localgovernment entities to establish the rights and obligations of each of such parties underthe Radio Service Agreement, relative to each other.Page 1 of 7F-2Attachment number 3Page 284

7. N.C. Gen. Stat. §153A-445 (a)(l) and §160A-460 et seq authorize theparties to enter into this Intra-Interlocal Agreement.In consideration of the foregoing Premises and the Terms contained below, whichthe parties agree constitute sufficient consideration to make this Intra-InterlocalAgreement legally binding and enforceable, the parties agree as follows.TERMS1. Execution of Radio Service Agreement. Concord, Kannapolis and theCounty each agree to execute the Radio Service Agreement as soon as practicable afterthe final draft has been completed and such Agreement has been approved by thegoverning board of each such local government. It is contemplated that all three partieswill approve and execute the Radio Service Agreement. If one or more of the “Cabarrus”parties does not approve and execute the Radio Service Agreement, such nonapprovingparties will not be subject to any of the terms and conditions of this Intra-InterlocalAgreement.2. Radio Communication Council. There is hereby created a RadioCommunications Council (“RCC”). The RCC shall initially consist of three members:the manager or deputy manager or other designee from each of Concord, Kannapolis andthe County. Each member shall serve at the pleasure of the governing board of thatmember’s local government entity. The purpose of the RCC is to manage and administerthe operation and performance of the Radio Service Agreement and to implement policiesand procedures for the smooth and efficient utilization of the Regional Radio Systemwithin Cabarrus. This includes but is not limited to development of the “Strategic Plan”.It is anticipated that the three members of the RCC will work collaboratively and withunanimity with respect to important decisions regarding the Regional Radio System, buta majority vote of the members shall be effective to constitute a decision of the RCC, solong as such decision is made at a duly called or scheduled meeting of the RCC, with noless than 48 hours prior written notice of the meeting. The RCC shall select a Chair toconduct the meetings and be the Cabarrus representative on the Regional Radio Boardand serve as Cabarrus Administrator as described in the Radio Service Agreement. TheChair shall rotate among the Cabarrus parties and be selected annually at the first meetingafter the anniversary date of the execution of this Intra-Interlocal Agreement.3. User Group Advisory Panel. There is hereby created a User GroupAdvisory Panel (“UGAP”). UGAP shall consist of one member from each agency withinCabarrus County which regularly uses the Regional Radio System (a “User”), includinginitially Concord Communications, the Concord Police Department, the Concord FireDepartment, the Kannapolis Police Department, the Kannapolis Fire Department, theCounty Sheriff’s Department, County EMS, the County Fire Marshall and the Presidentof the County Volunteer Fire Fighters Association. UGAP shall serve to advise the RCCon issues arising with the use of the Regional Radio System. UGAP shall have noPage 2 of 7F-2Attachment number 3Page 285

powers but shall organize itself so that it can fulfill its function and be of genuineassistance to the RCC.4. Funding. All matters involving funding for payment of obligationsincurred by the parties pursuant to the Radio Service Agreement and this Intra-InterlocalAgreement shall be determined by the respective governing boards of Concord,Kannapolis and the County.5. Division of Financial Obligations under the Radio Service Agreement.The Radio Service Fees to be paid pursuant to the Radio Service Agreement shall bedivided among the three parties to this Intra-Interlocal Agreement as follows: County –40%, Concord-40% and Kannapolis -20%. Notwithstanding, Concord shall provide atechnician for Regional Radio System technical support to all the Cabarrus parties untilDecember 31, 2012. To the extent that any financial obligation under the Radio ServiceAgreement can be isolated and identified to a User or a party to this Intra-InterlocalAgreement, such User or party shall be responsible for that obligation. Since the RadioService Agreement contemplates prepayment to the Operator in advance for the next sixmonths’ obligation by the Cabarrus Administrator, the parties agree that the County,whether or not it is Cabarrus Administrator, shall remain the entity to collect the parties’shares of the Radio Services Fees and remit them to the Operator. Concord andKannapolis will pay to the County their respective shares of the Radio Service Fees andany other amount within thirty (30) days of receipt of an invoice from the County.6. Duration. This Intra-Interlocal Agreement shall continue for so long as atleast two of the local government parties desire to continue to utilize the Regional RadioSystem pursuant to the Radio Service Agreement.7. Termination. Any of the parties to this Intra-Interlocal Agreement mayterminate its participation pursuant to this Intra-Interlocal Agreement, with or withoutcause, by giving no less than one hundred eighty days (180) prior written notice to theManager of each of the other local government entities. Such termination shall notoperate to relieve the terminating entity of any of its then existing obligations under eitherthis Intra-Interlocal Agreement or the Radio Service Agreement.8. Entire Agreement. This document constitutes the entire understanding andcontract of the parties with respect to its subject matter. There are no otherrepresentations, understandings or agreements. Notwithstanding the preceding provisionsof this Paragraph 8, the provisions of the Agreement dated April 1, 1998 among theCabarrus parties for the Cabarrus Radio Subsystem shall remain in effect during the termof this Intra-Interlocal Agreement and of the Radio Service Agreement, except asspecifically amended by this Intra-Interlocal Agreement.9. Amendment. No amendment or modification to this Intra-InterlocalAgreement shall be valid unless in writing and signed by all three parties.Page 3 of 7F-2Attachment number 3Page 286

10. Governing Law. This Intra-Interlocal Agreement shall be governed byNorth Carolina law.11. Assignment. This Intra-Interlocal Agreement may not be assigned by anyparty without the prior written consent of both of the other parties.12. Right to Audit. Any party shall have the right to audit, at its own expense,any other party’s records relating to the usage of or participation in the Regional RadioSystem during the term of this Intra-Interlocal Agreement and for an additional threeyears after its termination. Each party shall make all applicable records available forinspection on reasonable notice.13. Severability. The invalidity of a part of this Intra-Interlocal Agreementshall not affect the remaining portion of this Agreement so long as its material purposescan be effectuated.14. Waiver. No delay or omission by any party to exercise any right or powerthat it has hereunder shall impair or be construed as a waiver of such right or power. Anywaiver must be in writing and signed by the party waiving its rights.15. Indemnification. To the extent permitted by applicable law, each partyagrees to indemnify and hold harmless the other parties and their governing boards,officers, employees, subcontractors and agents from any and all losses, penalties,damages, costs, charges, professional fees (including attorneys fees) and any otherexpense or liability of any kind caused by the negligent, gross negligent or willfulconduct of the indemnifying party, its governing board, officers, employees,subcontractors and agents.16. Terminology. Except as specifically defined in this Intra-InterlocalAgreement, the terminology and definitions in this Agreement shall be the same as thatcontained in the Radio Service Agreement.Page 4 of 7F-2Attachment number 3Page 287

IN WITNESS, the parties have caused this Intra-Interlocal Agreement to beexecuted effective the date first written above.CITY OF CONCORDATTEST:By:By:Name:Title:Approved as to legal content.Date Approved by Concord:City AttorneyThis instrument has been pre-audited in the manner required by the “Local GovernmentBudget and Fiscal Control Act.”Director of FinanceCity of ConcordPage 5 of 7F-2Attachment number 3Page 288

CITY OF KANNAPOLISATTEST:By:By:Name:Title:Approved as to legal content.Date Approved by Kannapolis:City AttorneyThis instrument has been pre-audited in the manner required by the “Local GovernmentBudget and Fiscal Control Act.”Director of FinanceCity of KannapolisPage 6 of 7F-2Attachment number 3Page 289

CABARRUS COUNTYATTEST:By:Approved as to legal content.By:Name:Title:Date Approved by County:County AttorneyThis instrument has been pre-audited in the manner required by the “Local GovernmentBudget and Fiscal Control Act.”Director of FinanceCabarrus CountyPage 7 of 7F-2Attachment number 3Page 290

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Finance - Budget Amendment - Park & Recreation Trust Fund - $51.57BRIEF SUMMARY:A budget amendment is needed to reduce the revenues to match the amountthat has been collected in this fund. The Fund will be closed as soon as theParks Department utilizes the remaining funds in December. Privatedonations were used to create the Trust Fund; no County funds wereinvolved. The Finance Director is not authorized to make adjustments toSpecial Revenue Funds.REQUESTED ACTION:Motion to adopt the budget amendment and authorize the FinanceDepartment to close the Park and Recreation Trust Fund in December.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Pamela S. Dubois, Deputy County Manager/Finance DirectorBUDGET AMENDMENT REQUIRED:YesCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aF-3Page 291

Consent item.BUDGET AMENDMENT:Date: 10/27/2011 Amount: $51.57Dept. Head: Pamela S. DuboisDepartment: Park & Rec Comm Trust Fund Internal Transfer Within Department Transfer Between Departments/Funds Supplemental RequestPurpose:To reduce budget to correct amount of collections before the final purchase is made and the fund is closed.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget53360000-6701 Interest on Investment $3,636.00 $51.61 $3,584.3953360000-6805 Donations $9,573.00 $0.04 $9,573.0453390000-9358 Spec Projects $13,209.00 $51.57 $13,157.43TotalF-3Page 292

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Finance - Certificates of Participation 2009 Series Change Request -$384,624.21BRIEF SUMMARY:At their November 21, 2011 meeting, the Kannapolis City School Board willconsider a Hendrick Construction change order and other budgetamendments related to the Vocational Building project at A. L. Brown HighSchool. Due to required building and fire code changes at the High School,additional construction funds are needed to complete the project. There isalso a need for additional computers for the Vocational Building. Both theconstruction and technology needs will be funded through a movement ofexisting funds within the COPS 2009 A. L. Brown budget. No additional fundsare being requested. The request for additional computers is consistent withthe "Collaborative Technology Services" initiative.REQUESTED ACTION:Motion to approve the Hendrick Construction change order and relatedbudget amendment for the reallocation of funds for additional constructionand technology needs for the A. L. Brown High School Vocational Buildingproject, subject to approval by the Kannapolis City School Board.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Will Crabtree, Director of Business Operations, Kannapolis City SchoolsBUDGET AMENDMENT REQUIRED:F-4Page 293

YesCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aConsent item.BUDGET AMENDMENT:Date: 10/28/2011 Amount: $384,624.21Dept. Head: Susan Fearrington Department: Finance COPS 2009 Internal Transfer Within Department Transfer Between Departments/Funds Supplemental RequestPurpose:Due to building and fire code issues, additional costs will be incurred for the AL Brown Vocational Building renovations. Additional computersare also needed for the Vocational Building. The increase in the Construction expense will be covered by remaining funds in Engineering, Startup and Furniture and Equipment expenses. The Technology funds to pay for additional computers will be reclassified from the Furniture andEquipment expense.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget36597407-9606 Engineers - A L Brown $190,716.00 $127,881.00 $62,835.0036597407-9727 KCS - Start Up $250,000.00 $126,743.21 $123,256.7936597407-9860 Equip & Furn-AL Brown $437,881.00 $130,000.00 $307,881.0036597407-9862 Technology - AL Brown $365,000.00 $80,000.00 $445,000.0036597407-9820 Constr - AL Brown $8,287,137.00 $304,624.21 $8,591,761.21Total $9,530,734.00$384,624.21$384,624.21$9,530,734.00ATTACHMENTSKannapolis City School RequestRevised AIA DocumentF-4Page 294

Kannapolis City Schools100 DENVER STREETKANNAPOLIS, NC 28083William F. CrabtreeDirector of Business Operationswill.crabtree@kcs.k12.nc.us704-938-1131 FAX: 704-932-4762http:/www.kannapolis.k12.nc.us10-27-20111To:From:Re:Susan FearringtonWill CrabtreeA.L. Brown Change OrderI'm going to have a change order for the renovation of the Vocational Building at A.L. Brown. We haveused all of our allowance and built in contingency and need to use another source. I was originally goingto ask to use contingency, but after reviewing my budget I have funds in other categories that could beused instead. There are funds left over in Asbestos Abatement, Engineers, other construction, etc. thatwill cover my change order and budget amendments. The change order for Hendrick construction is dueto building and fire code issues, design changes, and other little changes that have come up due torenovation. The Hendrick change order includes things such as fire dampers, dust collection system forthe construction classroom, design change to the foods classroom, and other various issues related torenovation. The budget amendments will cover the cost of an outside contractor to extend the walls up tothe deck to meet fire code and to point and tuck the brick and mortar on the outside of the building. Theincrease in the technology line item will be for the purchase of computers for the classrooms. TheKannapolis City Board of Education will consider this matter at their November 21, 2011 Board meeting.The change order for Hendrick Construction and the budget amendments will allow us to address theseconcerns with existing budget instead of using contingency funds. Thank you for your consideration.Attachment number 1F-4Page 295

Attachment number 2F-4Page 296

Attachment number 2F-4Page 297

Attachment number 2F-4Page 298

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Finance - Workers Compensation Budget Amendment - $350,000BRIEF SUMMARY:The Workers Compensation fund was closed on June 30, 2011 and thebalance of funds were transferred to the Carolina Governmental Alliance(CGA). An error was discovered during the FY 2011 audit which requires thatthe fund be re-opened, an additional contribution (budgeted in FY 11) in theamount of $350,000 be transferred to CGA, and the fund be re-closed. Thefollowing memo describes the events concerning the activities of WorkersCompensation Fund since its first closing. Approval to make the final transferto the CGA and to re-close the fund is requested. No new monies areneeded to correct the accounting error.REQUESTED ACTION:Motion to adopt the budget amendment and approve the re-closure of theCarolina Governmental Alliance fund at the end of the fiscal year.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Pamela S. Dubois, Deputy County Manager/Finance DirectorBUDGET AMENDMENT REQUIRED:YesCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aF-5Page 299

Consent item.BUDGET AMENDMENT:Date: 10/31/2011 Amount: $350,000Dept. Head: Pamela DuboisDepartment: Finance Internal Transfer Within Department Transfer Between Departments/Funds Supplemental RequestPurpose:This budget amendment is to appropriate the remaining fund balance in Fund 600 Workers Compensation Fund in the amount of $350,000.Fund 600 was closed on June 30, 2011. All funds were wired to the Carolina Governmental Alliance (CGA) on June 27, 2011 in the amount of$2,212,408. It was discovered during the FY 2011 audit that an error was made. $350,000 was originally budgeted in FY 2011 in account00191960-9734, however these funds were not transferred to the Workers Compensation Fund and therefore were not included in the wire toCGA on the 27th. This budget amendment is to correct an administrative error and authorize these funds be sent to CGA to officially close thisfund.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget60091916-6901 FB Appropriated $0.00 $350,000.00 $350,000.0060091916-971028 Contrib to CGA $0.00 $350,000.00 $350,000.00Total$0.00ATTACHMENTSMemoExhibit AExhibit BF-5Page 300

Office of the County ManagerOctober 28, 2011To:From:Subject:Board of County CommissionersPamela S. Dubois, Deputy County Manager/Finance DirectorWorkers Compensation FundAt the end of June 2011, the County transferred the Worker’s Compensation Program fromCabarrus County to the Carolina Governmental Alliance (CGA). This action took place so that allself-insured insurance programs, which are administrated by the CGA, could be located underone entity. A budget revision was created on June 30, 2011 to allow this transfer of the funds tooccur as authorized by Section III, Item 7 of the Budget Ordinance. It is included for reference(Exhibit A) and is authorized by the CountyOn August 15, 2011, the Board approved a budget revision to eliminate the Worker’sCompensation Budget for FY 2012 in the amount of $603,213. (Exhibit B).During the FY 2011 audit, an error was discovered. A $350,000 contribution budgeted in theGeneral Fund was not transferred to the Workers’ Compensation fund prior to its closure.Therefore, the Workers Compensation Fund has a $350,000 balance which needs to betransferred to the CGA fund. A budget amendment to correct the accounting error is provided forthe Board’s approval. In order for this to occur, the Worker’s Compensation Fund will have to bere-opened and re-closed at the end of the fiscal year.I will be happy to respond to any questions the Board may have related to this request.65 Church Street SE (28025) • P.O. Box 707 Concord, NC 28026-0707Phone: 704.920.2100 • Fax: 704.920.2820Website: www.cabarruscounty.usAttachment number 1F-5Page 301

Attachment number 2F-5Page 302

Attachment number 3F-5Page 303

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:ITS - Collaborative Technology Services School Technology FundingRequest - $115,300.00BRIEF SUMMARY:Funding is requested for Kannapolis City Schools' and Cabarrus CountySchools' co-location in the Cabarrus County Data Centers. This funding willprovide KCS and CCS with: network connectivity to the County DataCenters, space on the County Storage Area Networks for data storage andoff-site data replication, rack space and virtual servers in the County DataCenters for high availability services and disaster recovery. These projectswere included in the Interagency Agreement for Collaborative TechnologyServices (Project No. 1 - 3), which were approved by the Board in July forKCS and in September for CCS. The use of fund balance from the GeneralFund is requested for this expenditure.REQUESTED ACTION:Consider a motion to adopt the budget amendment.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Debbie Brannan, ITS DirectorBUDGET AMENDMENT REQUIRED:F-6Page 304

YesCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aConsent item.BUDGET AMENDMENT:Date: 10/28/2011 Amount: $115,301Dept. Head: Pamela S. DuboisDepartment: Finance/Education Internal Transfer Within Department Transfer Between Departments/Funds Supplemental RequestPurpose:To allocate fund balance appropriated in the amount of $115,301 to cover cost associated with the transfer of servers and data storage for bothschool districts to the governmental center and the human services center for redundancy backup. The original plan proposed by the Schoolwas to place this backup at Cox Mill HS at a cost of $360,000 for Cabarrus County Schools only.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget00161710-6901 Fund Balance Appror. $2,974,100.00 $115,301.00 $3,089,401.0000197210-9862 Technology $0.00 $115,301.00 $115,301.00TotalF-6Page 305

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Parks Department - Request to Use Contingency Funds for TreeReplacement at Frank Liske Park and Related Budget AmendmentBRIEF SUMMARY:Eighty-one (81) trees were removed at Frank Liske Park during theconstruction and installation of the Monroe gas line project. A settlement of$11,075.00 was reached between Cabarrus County and Monroe during anarbitration meeting held on July 20, 2011. The BOC accepted the fundson August 15, 2011 and placed them in its contingency line item. It isrequested that these funds be used to purchase replacement trees for thePark. Optimal planting time is November and December.REQUESTED ACTION:Motion to adopt budget amendment.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Londa Strong, Parks Department DirectorBUDGET AMENDMENT REQUIRED:YesCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aConsent item.F-7Page 306

BUDGET AMENDMENT:Date: 10/24/2011 Amount: $11,075Dept. Head: Londa StrongDepartment: Nondepartmental/Parks Internal Transfer Within Department Transfer Between Departments/Funds Supplemental RequestPurpose:To transfer funds from Board Contingency to Parks for the replacement of Trees damaged at Frank Liske Park. Funds were received from anoutside party in the amount of $11,075 to cover the damages.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget00191910-9660 Contingency $248,761.00 $11,075.00 $237,686.0000198140-9501 Building & grounds M $8,000.00 $11,075.00 $19,075.00Total $256,761.00$11,075.00$11,075.00$256,761.00ATTACHMENTSCabarrus County Parks Department Tree Replacement CostsF-7Page 307

Cabarrus County Parks Department Tree Replacement CostsType Quantity/Cost TotalCrepe Myrtles (10’ – 14’) 50 $115 $5750.00*Hardwoods (3” caliper 6’ tall) 10 $300 $3000.00**Evergreens (3” caliper 6’ fall) 7 $300 $2100.00**$10,850*The Crepe Myrtle trees are a donation. The cost associated is to dig up, transport, plant, stake, tie, andbag the trees.**The Hardwood and Evergreen price includes the purchase of the tree as well as transporting andplanting.Attachment number 1F-7Page 308

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Sheriff - Approval of Piggyback Bid for Purchase of Police InterceptorVehiclesBRIEF SUMMARY:The Cabarrus County Sheriff's Office is requesting to piggyback thepurchase of Police Interceptor Vehicles' bid awarded by the City ofConcord, North Carolina to Hilbish Motor Company in August 2011. TheCabarrus County Sheriff's Office is planning to purchase ten (10) vehiclespriced from this contract with monies set aside in FY 2012 budget. Thenotice, "Awarding a Contract to Hilbish Motor Company for PoliceInterceptor Vehicles by Piggybacking a Bid Awarded Previously by City ofConcord, North Carolina" was posted to the County website on October27, 2011.REQUESTED ACTION:Motion to approve the piggyback of a bid awarded by the City of Concordin August 2011 to Hilbish Motor Company, Inc., for the purchase of ten(10) Ford police interceptor vehicles.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Chief Deputy Paul HuntSheriff's DepartmentBUDGET AMENDMENT REQUIRED:NoF-8Page 309

COUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aConsent item.ATTACHMENTSCity of Concord Police Interceptor bidAd for PiggybackF-8Page 310

Attachment number 1F-8Page 311

Attachment number 1F-8Page 312

Attachment number 1F-8Page 313

Attachment number 1F-8Page 314

Attachment number 1F-8Page 315

Attachment number 1F-8Page 316

Attachment number 1F-8Page 317

Attachment number 1F-8Page 318

Attachment number 1F-8Page 319

Attachment number 1F-8Page 320

Attachment number 1F-8Page 321

Attachment number 1F-8Page 322

Attachment number 1F-8Page 323

Attachment number 1F-8Page 324

Attachment number 1F-8Page 325

Attachment number 1F-8Page 326

Attachment number 1F-8Page 327

AWARDING A CONTRACT TOHILBISH MOTOR COMPANYFOR POLICE INTERCEPTOR VEHICLESBY PIGGYBACKING A BID AWARDEDPREVIOUSLY BYCITY OF CONCORD, NORTH CAROLINAPursuant to North Carolina General Statute 143-129 notice is hereby given thatat the regularly scheduled meeting in November 2011, the Board ofCommissioners of Cabarrus County, North Carolina will consider a request fromthe Cabarrus County Sheriff Department to piggyback the purchase of PoliceInterceptor Vehicles’ bid awarded by the City of Concord, North Carolina toHilbish Motor Company in August 2011.Written inquiries relative to the proposed intent should be directed to SherriBarnhardt, Purchasing Agent, Cabarrus County Finance, PO Box 707, Concord,North Carolina 28026-0707. Interested citizens may also inquire by telephoneat (704) 920-2884, Monday through Friday, between the hours of 8:00am and5:00pm or personally inquire at the Purchasing Agent’s office which is locatedin the Finance Department on the second floor of the Cabarrus CountyGovernment Center, 65 Church Street, SE, Concord, North Carolina.This notice is hereby given this date, October 27, 2011.Sherri Barnhardt, CLGPO, CPPBPurchasing Agent/Contract AdministratorCabarrus County, North CarolinaAttachment number 2F-8Page 328

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Sheriff's Dept. - Request to Award Service Weapon and Badge to Capt.Phillip Patterson Upon RetirementBRIEF SUMMARY:Capt. Phillip Patterson will be retiring effective, December 30th, and isrequesting his service weapon and badge pursuant to N.C. GeneralStatute 20-187.2. The requested weapon is a Sig Sauer P226, 40 caliber,serial number U684379.REQUESTED ACTION:Motion to, in accordance with GS 20-187.2, declare surplus and award forthe price of $1.00 the service weapon (Sig Sauer P226, 40 caliber, SerialNumber U684379) and badge to Capt. Phillip J. Patterson uponhis retirement from the Cabarrus County Sheriff's Department onDecember 30, 2011.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Capt. Phillip J. PattersonSheriff's DepartmentBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aF-9Page 329

Consent item.ATTACHMENTSPatterson Pistol ReceiptGS 20-187.2F-9Page 330

Attachment number 1F-9Page 331

GS_20-187.2Page 1 of 1§ 20-187.2. Badges and service side arms of deceased or retiring members of State, city andcounty law-enforcement agencies; weapons of active members.(a) Surviving spouses, or in the event such members die unsurvived by a spouse, survivingchildren of members of North Carolina State, city and county law-enforcement agencies killed in theline of duty or who are members of such agencies at the time of their deaths, and retiring members ofsuch agencies shall receive upon request and at no cost to them, the badge worn or carried by suchdeceased or retiring member. The governing body of a law-enforcement agency may, in its discretion,also award to a retiring member or surviving relatives as provided herein, upon request, the service sidearm of such deceased or retiring members, at a price determined by such governing body, upon securinga permit as required by G.S. 14-402 et seq. or 14-409.1 et seq., or without such permit provided theweapon shall have been rendered incapable of being fired. Governing body shall mean for county andlocal alcohol beverage control officers, the county or local board of alcoholic control; for all otherlaw-enforcement officers with jurisdiction limited to a municipality or town, the city or town council;for all other law-enforcement officers with countywide jurisdiction, the board of county commissioners;for all State law-enforcement officers, the head of the department.(b) Active members of North Carolina State law-enforcement agencies, upon change of type ofweapons, may purchase the weapon worn or carried by such member at a price which shall be theaverage yield to the State from the sale of similar weapons during the preceding year. (1971, c. 669;1973, c. 1424; 1975, c. 44; 1977, c. 548; 1979, c. 882; 1987, c. 122.)Attachment number 2F-9http://www.ncga.state.nc.us/enactedlegislation/statutes/html/bysection/chapter_20/gs_20-...Page 33210/25/2011

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Sheriff's Dept. - Request to Award Service Weapon and Badge toDeputy Frank LaRoche Upon RetirementBRIEF SUMMARY:Pursuant to N.C. General Statute 20-187.2, the Sheriff's Department isrequesting to award Deputy Frank LaRoche his badge and his serviceweapon (Sig Sauer, 40 cal., Serial Number U684340) upon his retirementscheduled for November 15, 2011.REQUESTED ACTION:Motion to, in accordance with GS 20-187.2, declare surplus and award forthe price of $1.00 the service weapon (Sig Sauer P226, 40 caliber, SerialNumber U684340) and badge to Deputy Frank LaRoche uponhis retirement from the Cabarrus County Sheriff's Department onNovember 15, 2011.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Capt. Phillip J. PattersonSheriff's DepartmentBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aF-10Page 333

Consent item.ATTACHMENTSPistol ReceiptGS 20-187.2F-10Page 334

Attachment number 1F-10Page 335

GS_20-187.2Page 1 of 1§ 20-187.2. Badges and service side arms of deceased or retiring members of State, city andcounty law-enforcement agencies; weapons of active members.(a) Surviving spouses, or in the event such members die unsurvived by a spouse, survivingchildren of members of North Carolina State, city and county law-enforcement agencies killed in theline of duty or who are members of such agencies at the time of their deaths, and retiring members ofsuch agencies shall receive upon request and at no cost to them, the badge worn or carried by suchdeceased or retiring member. The governing body of a law-enforcement agency may, in its discretion,also award to a retiring member or surviving relatives as provided herein, upon request, the service sidearm of such deceased or retiring members, at a price determined by such governing body, upon securinga permit as required by G.S. 14-402 et seq. or 14-409.1 et seq., or without such permit provided theweapon shall have been rendered incapable of being fired. Governing body shall mean for county andlocal alcohol beverage control officers, the county or local board of alcoholic control; for all otherlaw-enforcement officers with jurisdiction limited to a municipality or town, the city or town council;for all other law-enforcement officers with countywide jurisdiction, the board of county commissioners;for all State law-enforcement officers, the head of the department.(b) Active members of North Carolina State law-enforcement agencies, upon change of type ofweapons, may purchase the weapon worn or carried by such member at a price which shall be theaverage yield to the State from the sale of similar weapons during the preceding year. (1971, c. 669;1973, c. 1424; 1975, c. 44; 1977, c. 548; 1979, c. 882; 1987, c. 122.)Attachment number 2F-10http://www.ncga.state.nc.us/enactedlegislation/statutes/html/bysection/chapter_20/gs_20-...Page 33610/25/2011

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Consent AgendaSUBJECT:Tax Administration - Refund and Release Report - October 2011BRIEF SUMMARY:Release report contains taxpayers' names, bill numbers, valuations, taxamounts, along with the justifications for releasing the valuation/taxamounts for outstanding levies in accordance with N.C.G.S. 105-381.Refund report is a summary sheet which lists data from each refundrequest form, along with the justification for the refunds to the taxpayers inaccordance with N.C.G.S. 105-381.REQUESTED ACTION:Motion to approve the October 2011 Release-Refund report as submittedand grant authority to the Tax Collector to process the refunds andreleases.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:J. Brent Weisner, Tax AdministratorBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aConsent item.F-11Page 337

ATTACHMENTSRelease Refund SummaryRelease Refund DetailF-11Page 338

Summary of Releases and Refunds for the Month of October 2011RELEASES FOR THE MONTH OF: October 11 $46,080.48BREAKDOWN OF RELEASES:COUNTY $39,504.81CITY OF CONCORD $2,704.64CITY OF KANNAPOLIS $1,638.54CITY OF LOCUST $0.00CITY OF STANFIELD $0.00TOWN OF HARRISBURG $180.67TOWN OF MIDLAND $9.91TOWN OF MT. PLEASANT $281.14ALLEN F/D $30.66COLD WATER F/D $28.90ENOCHVILLE F/D $21.24FLOWES STORE F/D $435.71GEORGEVILLE F/D $143.83GOLD HILL F/D $1.84HARRISBURG F/D $830.55JACKSON PARK F/D $33.41MIDLAND F/D $0.00MT MITCHELL F/D $0.63MT PLEASANT F/D $105.46NORTHEAST F/D $31.66ODELL F/D $93.17POPLAR TENT F/D $0.00RICHFIELD F/D $0.00RIMER F/D $3.71KANNAPOLIS RURAL F/D $0.00CONCORD RURAL F/D $0.00REFUNDS FOR THE MONTH OF: October 11 $27,225.00BREAKDOWN OF REFUNDS:COUNTY $27,022.48CITY OF CONCORD $0.00CITY OF KANNAPOLIS $202.52CITY OF LOCUST $0.00CITY OF STANFILED $0.00TOWN OF HARRISBURG $0.00TOWN OF MIDLAND $0.00TOWN OF MT. PLEASANT $0.00ALLEN F/D $0.00COLD WATER F/D $0.00ENOCHVILLE F/D $0.00FLOWES STORE F/D $0.00GEORGEVILLE F/D $0.00GOLD HILL F/D $0.00HARRISBURG F/D $0.00JACKSON PARK F/D $0.00MIDLAND F/D $0.00MT. MITCHELL F/D $0.00MT. PLEASANT F/D $0.00NORTHEAST F/D $0.00ODELL F/D $0.00POPLAR TENT F/D $0.00RICHFIELD F/D $0.00RIMER F/D $0.00WINECOFF F/D $0.00Attachment number 1F-11Page 339

October 2011 Release Refund DetailName Bill# Reason District AmountAGGABAO RUSSELL TRENT DIAZ 2011-561195 PRO-RATED BILL C ADVLTAX 3.29AGGABAO RUSSELL TRENT DIAZ 2011-561195 PRO-RATED BILL CI02ADVLTAX 2.19ALBRIGHT NICOLE WILLIAMS 2011-510814 C GARNFEE 60ALVARADO GREGORIO ARMANDO 2011-571944 RELEASE BILL IN CTAGFFEEFEE 15ALVARADO GREGORIO ARMANDO 2011-571944 RELEASE BILL IN C ADVLTAX 35.53ALVARADO GREGORIO ARMANDO 2011-571944 RELEASE BILL IN CI02ADVLTAX 23.69AM RETAIL GROUP 2011-11901 LISTED TIMELY C PEN FEE 27.32ARMEN AUTOMOTIVE INC 2011-538557 PRO-RATED BILL FR19ADVLTAX 6.35ARMEN AUTOMOTIVE INC 2011-538557 PRO-RATED BILL CI01ADVLTAX 10.58ARMEN AUTOMOTIVE INC 2011-538557 PRO-RATED BILL C ADVLTAX 53.29BAILEY KEITH WAYNE 2011-13815 VALUE ADJUSTED C ADVLTAX 21.55BAILEY KEITH WAYNE 2011-13815 VALUE ADJUSTED CI04ADVLTAX 16.76BAKERY CONFECTIONERY & TOBACCO 2010-23164 BUSINESS MOVED FR07ADVLTAX 2.44BAKERY CONFECTIONERY & TOBACCO 2011-14042 BUSINESS MOVED C PEN FEE 1.74BAKERY CONFECTIONERY & TOBACCO 2011-14042 BUSINESS MOVED FR07PEN FEE 0.21BAKERY CONFECTIONERY & TOBACCO 2010-23164 BUSINESS MOVED FR07PEN FEE 0.24BAKERY CONFECTIONERY & TOBACCO 2010-23164 BUSINESS MOVED C PEN FEE 2.05BAKERY CONFECTIONERY & TOBACCO 2011-14042 BUSINESS MOVED C ADVLTAX 17.41BAKERY CONFECTIONERY & TOBACCO 2010-23164 BUSINESS MOVED C ADVLTAX 20.46BAKERY CONFECTIONERY & TOBACCO 2011-14042 BUSINESS MOVED FR07ADVLTAX 2.07BANTON ROHAN ALEXANDER 2011-532211 CI02ADVLTAX 5.08BANTON ROHAN ALEXANDER 2011-532211 CTAGFFEEFEE 15BARBEE KELLY MARIE 2010-648915 RELEASED TO CI04ADVLTAX 29.94BARBEE KELLY MARIE 2010-648915 RELEASED TO KTAGFFEEFEE 15BARBEE KELLY MARIE 2010-648915 RELEASED TO C ADVLTAX 38.49BARGE EURYDICE ANNE 2011-553448 PRO-RATED BILL C ADVLTAX 54.81BARGE EURYDICE ANNE 2011-553448 PRO-RATED BILL CI02ADVLTAX 36.54BARNHART RACHAEL ELIZABETH 2011-564834 PRO-RATED BILL C ADVLTAX 11.01BARNHART RACHAEL ELIZABETH 2011-564834 PRO-RATED BILL CI04ADVLTAX 8.57BATTLE KEITH ERIC 2011-574414 ADJUST VALUE TO C ADVLTAX 81.59BATTLE KEITH ERIC 2011-571220 ADJUSTED VALUE C ADVLTAX 137.97BATTLE KEITH ERIC 2011-574414 ADJUST VALUE TO CI02ADVLTAX 54.39BATTLE KEITH ERIC 2011-571220 ADJUSTED VALUE CI02ADVLTAX 91.98BEDARD MICHAEL PAUL 2011-574950 VEHICLE SOLD C ADVLTAX 24.1BEDARD MICHAEL PAUL 2011-574950 VEHICLE SOLD CI04ADVLTAX 18.74BELK JOHN THOMAS & JOYCE H 2011-614 FR12ADVLTAX 10.62BELK JOHN THOMAS & JOYCE H 2011-615 FR12ADVLTAX 10.62BELK JOHN THOMAS & JOYCE H 2011-615 C ADVLTAX 111.32BELK JOHN THOMAS & JOYCE H 2011-614 C ADVLTAX 111.51BERNAL MIGUEL ANGEL CUEVAS 2011-562927 RELEASE BILL IN CI02ADVLTAX 10.08BERNAL MIGUEL ANGEL CUEVAS 2011-562927 RELEASE BILL IN C ADVLTAX 15.12BERNAL MIGUEL ANGEL CUEVAS 2011-562927 RELEASE BILL IN CTAGFFEEFEE 15BERRY JOHN BIRCH 2010-618219 PRO-RATED BILL CI04ADVLTAX 1.94BERRY JOHN BIRCH 2010-618219 PRO-RATED BILL C ADVLTAX 2.49BLACK FELICIA ANTIONETTE 2010-600379 C GARNFEE 30BLACKWELDER KIMBERLEE M 2011-17892 ANNEXATION 1- FR07ADVLTAX 700.89BLUE JUSTIN RANDAL 2011-557299 PRORATED FOR 9 CI02ADVLTAX 68.19BLUE JUSTIN RANDAL 2011-557299 PRORATED FOR 9 C ADVLTAX 102.29BOLAND MARVIN SHELDON 2011-529520 RELEASE C GARNFEE 60BOLLAG LINDA TITTIN 2011-571938 NEW STATE FR14ADVLTAX 4.31BOLLAG LINDA TITTIN 2011-571938 NEW STATE C ADVLTAX 67.88BOYER JEFFREY THOMAS 2011-527714 RELEASED 7 C ADVLTAX 34.55BOYER JEFFREY THOMAS 2011-527714 RELEASED 7 CI01ADVLTAX 6.85BOYER JEFFREY THOMAS 2011-527714 RELEASED 7 FR19ADVLTAX 4.11BROOKS KATHY LITTLE 2010-526609 C GARNFEE 30BROOME THOMAS RICHARD 2011-568937 PRO-RATED BILL FR14ADVLTAX 3.39BROOME THOMAS RICHARD 2011-568937 PRO-RATED BILL C ADVLTAX 53.35BROWN ALTHEA 2009-560111 C GARNFEE 30BROWN JAMES WAYNE JR 2011-546717 SITUS CI04ADVLTAX 5.29BROWN JAMES WAYNE JR 2011-545857 SITUS CI04ADVLTAX 11.52BROWN JAMES WAYNE JR 2011-545857 SITUS KTAGFFEEFEE 15BROWN JAMES WAYNE JR 2011-546717 SITUS KTAGFFEEFEE 15BRYANT JERMAINE RANARD 2010-630647 C GARNFEE 30BRYANT JERMAINE RANARD 2010-630647 C GARNFEE 60BUFFINGTON JOHN BRENT 2011-553910 ADJ VALUE TO CI02ADVLTAX 37.62BUFFINGTON JOHN BRENT 2011-553910 ADJ VALUE TO C ADVLTAX 56.44BULLARD PHILIP KEATS 2011-560625 PRORATED FOR 9 C ADVLTAX 137.78BULLARD PHILIP KEATS 2011-560625 PRORATED FOR 9 CI04ADVLTAX 107.16BURLEYSON JODY EUGENE 2009-631105 C GARNFEE 60BURLEYSON JODY EUGENE 2009-631105 C GARNFEE 30BURRAGE ROBERT ERNEST JR 2011-557559 RELEASED 10 C ADVLTAX 15.18BURRAGE ROBERT ERNEST JR 2011-547371 RELEASED 9 C ADVLTAX 7.06BURRAGE ROBERT ERNEST JR 2011-547371 DEDUCTED 25% TO C ADVLTAX 3.13BURRAGE ROBERT ERNEST JR 2011-547371 DEDUCTED 25% TO CI02ADVLTAX 2.09BURRAGE ROBERT ERNEST JR 2011-547371 RELEASED 9 CI02ADVLTAX 4.7BURRAGE ROBERT ERNEST JR 2011-557559 RELEASED 10 CI02ADVLTAX 10.12BURRIS CHRISTOPHER TODD 2011-550048 SALVAGE TITLE C ADVLTAX 5.02BURRIS CHRISTOPHER TODD 2011-550048 SALVAGE TITLE CI04ADVLTAX 3.91CAMPBELL MARGARET BETH 2011-563333 VEHICLE TRADED CI02ADVLTAX 12.14CAMPBELL MARGARET BETH 2011-563333 VEHICLE TRADED C ADVLTAX 18.22CARDENAS GERARDO 2011-552091 LETTER RETURNED C ADVLTAX 311.85CARDENAS GERARDO 2011-552091 LETTER RETURNED CI04ADVLTAX 242.55CARNES RACHEL ELIZABETH 2008-598602 C GARNFEE 30CARR RONZELLA WINGATE 2010-662966 C GARNFEE 60CARR RONZELLA WINGATE 2010-662966 C GARNFEE 60CAUDILL GEORGE VERNON JR 2011-561667 NONRESTORED CI03ADVLTAX 37.58CAUDILL GEORGE VERNON JR 2011-561667 NONRESTORED C ADVLTAX 53.8Attachment number 2F-11Page 340

CHAPMAN CALEB SCOTT 2010-555202 C GARNFEE 30CHATMAN DORIS BRUMBLE 2011-555992 PRO-RATED BILL CI02ADVLTAX 25.03CHATMAN DORIS BRUMBLE 2011-555992 PRO-RATED BILL C ADVLTAX 37.55CHRYST DONNA MONROE 2011-566485 CI02ADVLTAX 33.05CHRYST DONNA MONROE 2011-566485 C ADVLTAX 49.58CHRYST DONNA MONROE 2011-566485 CTAGFFEEFEE 15CLARK GERALD ANDREW JR 2011-565362 PRO-RATED BILL C ADVLTAX 26.6CLARK GERALD ANDREW JR 2011-565362 PRO-RATED BILL FR07ADVLTAX 3.17CLINE TONY RAY 2011-27063 MH SOLD 2010- C ADVLTAX 78.72CLINE TONY RAY 2011-27063 MH SOLD 2010- FR14ADVLTAX 5CLINE TONY RAY 2011-27063 MH SOLD 2010- C PEN FEE 7.87CLINE TONY RAY 2011-27063 MH SOLD 2010- FR14PEN FEE 0.5COCHRAN ALEX EUGENE 2011-515292 PRO-RATED BILL C ADVLTAX 34.21COCHRAN ALEX EUGENE 2011-515292 PRO-RATED BILL CI02ADVLTAX 22.81COMBS ROBERT ARNOLD III 2011-543953 SOLD VECHILE C ADVLTAX 21.43COMBS ROBERT ARNOLD III 2011-543953 SOLD VECHILE FR19ADVLTAX 2.55COMBS ROBERT ARNOLD III 2011-543953 SOLD VECHILE CI01ADVLTAX 4.25COOK CATHY ANN 2011-28445 VALUE ADJUSTED C ADVLTAX 26.46COOK CATHY ANN 2011-28445 VALUE ADJUSTED CN02ADVLTAX 17.64COOK DEIDRA MARIE 2011-800305 TOTAL RELEASE C ADVLTAX 132.11COOK DEIDRA MARIE 2011-800305 TOTAL RELEASE CI01ADVLTAX 26.21COOK DEIDRA MARIE 2011-800305 TOTAL RELEASE FR19ADVLTAX 15.73COUNTS DELILAH RENETTE 2011-557144 QUALIFIED FOR C ADVLTAX 23.71COUNTS DELILAH RENETTE 2011-557144 QUALIFIED FOR CI02ADVLTAX 15.81COUSINS EDWARD MORRIS 2011-551175 PRO-RATED BILL CI02ADVLTAX 13.23COUSINS EDWARD MORRIS 2011-551175 PRO-RATED BILL C ADVLTAX 19.85COWLES AMANDA LEIGH 2010-604170 C GARNFEE 30COX JOHN ANDREW 2011-517110 PRO-RATED BILL CI04ADVLTAX 3.23COX JOHN ANDREW 2011-517110 PRO-RATED BILL C ADVLTAX 4.16CRAVER CRAIG BARRINGER 2011-563868 VEHICLE TRADED- CI02ADVLTAX 39.97CRAVER CRAIG BARRINGER 2011-563868 VEHICLE TRADED- C ADVLTAX 59.94CURRY PAUL WENDELL 2009-590021 C GARNFEE 30DAVIS LAURIE OWEN 2011-548340 SITUS ERROR-IN FR16ADVLTAX 1.98DAVIS PATSY BROWN 2011-561486 PRORATED BILL CI04ADVLTAX 7.68DAVIS PATSY BROWN 2011-561486 PRORATED BILL C ADVLTAX 9.87DCP OF CONCORD LLC 2011-31905 LISTED TIMELY C PEN FEE 199.12DEAL DENNIS WILLIAM 2011-557955 VALUE ADJ BASED CI02ADVLTAX 12.07DEAL DENNIS WILLIAM 2011-557955 VALUE ADJ BASED C ADVLTAX 18.1DEBURLE ARDYCE ANN 2011-537954 VEHICLE C ADVLTAX 40.03DEBURLE ARDYCE ANN 2011-537954 VEHICLE CI02ADVLTAX 26.69DEJARNETTE REBECCA LYNN 2011-510541 PRO-RATED BILL C ADVLTAX 25.07DEJARNETTE REBECCA LYNN 2011-510541 PRO-RATED BILL CI04ADVLTAX 19.5DENNIS L COOK CONSTRUCTION 2010-597245 C GARNFEE 60DERTHICK JOHN JAY 2011-564387 RELEASED TOTAL FR07ADVLTAX 2.29DERTHICK JOHN JAY 2011-564387 RELEASED TOTAL C ADVLTAX 19.22DILLNER MATTHEW DAVID 2010-629958 C GARNFEE 30DODSON KIRK STEVEN 2011-522641 PRO-RATED BILL CI02ADVLTAX 11.54DODSON KIRK STEVEN 2011-522641 PRO-RATED BILL C ADVLTAX 17.31DONALDSON CHARLES WILLIAM JR 2011-567013 LETTER C ADVLTAX 220.5DONALDSON CHARLES WILLIAM JR 2011-567013 LETTER FR11ADVLTAX 15DOWNS THOMAS REA 2011-513819 RELEASED TO CI01ADVLTAX 11.18DOWNS THOMAS REA 2011-527231 RELEASED TO CI01ADVLTAX 4.89DOWNS THOMAS REA 2011-527231 RELEASED TO FR19ADVLTAX 2.93DOWNS THOMAS REA 2011-513819 RELEASED TO FR19ADVLTAX 6.71DOWNS THOMAS REA 2011-527231 RELEASED TO C ADVLTAX 24.63DOWNS THOMAS REA 2011-513819 RELEASED TO C ADVLTAX 56.32DSD CONSTRUCTION INC 2011-34017 ASSETS SOLD IN C ADVLTAX 1166.42DSD CONSTRUCTION INC 2011-34017 ASSETS SOLD IN FR16ADVLTAX 101.83DUCOTE GINA CURLEE 2011-559388 APPVD LES C ADVLTAX 54.5DUCOTE GINA CURLEE 2011-559388 APPVD LES CI02ADVLTAX 36.33DUFFELL PHILLIP RAY 2010-557541 C GARNFEE 30EDGAR SANDRA CARPENTER 2009-570606 TURNED TAG IN CI01ADVLTAX 4.21EDGAR SANDRA CARPENTER 2009-570606 TURNED TAG IN FR19ADVLTAX 2.53EDGAR SANDRA CARPENTER 2009-570606 TURNED TAG IN C ADVLTAX 21.21FERNANDES HUDSON JOSE 2011-556109 VEHICLE CI02ADVLTAX 44.98FERNANDES HUDSON JOSE 2011-556109 VEHICLE C ADVLTAX 67.47FLYNN TIFFANY RILEY 2010-621721 PRO-RATED BILL C ADVLTAX 32.92FLYNN TIFFANY RILEY 2010-660145 PRO-RTAED BILL C ADVLTAX 13.93FLYNN TIFFANY RILEY 2011-521249 PRO-RATED BILL C ADVLTAX 49.38FLYNN TIFFANY RILEY 2010-660145 PRO-RTAED BILL CI04ADVLTAX 10.83FLYNN TIFFANY RILEY 2011-521249 PRO-RATED BILL CI04ADVLTAX 38.41FLYNN TIFFANY RILEY 2010-621721 PRO-RATED BILL CI04ADVLTAX 25.61FRANKLIN BENJAMIN JR 2011-39168 VALUE ADJUSTED FR15ADVLTAX 6.32FRANKLIN BENJAMIN JR 2011-39168 VALUE ADJUSTED C ADVLTAX 66.36FULTON TIMOTHY ROICE 2011-554386 VALUE C ADVLTAX 11.22FULTON TIMOTHY ROICE 2011-554386 VALUE FR17ADVLTAX 1.07GAINEY MICHAEL EUGENE 2010-582966 C GARNFEE 30GAUSE ALLEN JOENATHAN 2010-612907 C GARNFEE 30GILES JASON DWIGHT 2010-602404 MILITARY KTAGFFEEFEE 15GILES JASON DWIGHT 2010-602404 MILITARY CI04ADVLTAX 19.55GILES JASON DWIGHT 2010-602404 MILITARY C ADVLTAX 25.14GILL TAMARA LINKER 2010-606303 PRORATED FOR 7 C ADVLTAX 15.95GILL TAMARA LINKER 2010-606303 PRORATED FOR 7 CI02ADVLTAX 10.63GILLIKIN CHRISTOPHER MICHAEL 2011-800371 PRO-RATED BILL CI02ADVLTAX 30.96GILLIKIN CHRISTOPHER MICHAEL 2011-800371 PRO-RATED BILL C ADVLTAX 46.43GILMORE WILLIE JAMES 2010-562708 C GARNFEE 30GLENHAM TAB B & WIFE KATHRYN C 2011-41881 WRONG OWNER- FR13ADVLTAX 78.17GLENHAM TAB B & WIFE KATHRYN C 2011-41881 WRONG OWNER- C ADVLTAX 820.76GRAY THOMAS ANDREW 2011-546774 VALUE ADJUSTED C ADVLTAX 41.11GRAY THOMAS ANDREW 2011-546774 VALUE ADJUSTED CI02ADVLTAX 27.41Attachment number 2F-11Page 341

GREENE DAVID BRYAN 2011-571358 VEHICLE SOLD C ADVLTAX 127.96GREENE DAVID BRYAN 2011-571358 VEHICLE SOLD CI04ADVLTAX 99.53GRIER ERIKA SHANTALE 2008-629624 C GARNFEE 30GUILLIAMS JORDAN ASHLEY 2011-553274 VEHICLE SOLD. CI02ADVLTAX 33.04GUILLIAMS JORDAN ASHLEY 2011-553274 VEHICLE SOLD. C ADVLTAX 49.56GULLEDGE HORACE J & 2010-22739 C LEGLFEE 547.32GULLEDGE HORACE J & 2009-43806 C LEGLFEE 334.47GULLEDGE HORACE J & 2009-43806 C TITLFEE 775H & H TOWING INC 2011-560254 SITUS ERROR-IN CTAGFFEEFEE 15H & H TOWING INC 2011-560254 SITUS ERROR-IN CI02ADVLTAX 284.45HADSOCK JUSTIN DANIEL 2011-567273 PRO-RATED BILL C ADVLTAX 20.46HADSOCK JUSTIN DANIEL 2011-567273 PRO-RATED BILL FR02ADVLTAX 1.63HALL CHRISTOPHER G 2011-44841 LOCATED AND CI03ADVLTAX 98.65HALL CHRISTOPHER G 2011-44841 LOCATED AND CI03PEN FEE 9.87HALL CHRISTOPHER G 2011-44841 LOCATED AND C PEN FEE 14.13HALL CHRISTOPHER G 2011-44841 LOCATED AND C ADVLTAX 141.25HALL JACQUELINE MERRITT 2010-581689 PRORATED FOR 6 C ADVLTAX 19.53HALL JACQUELINE MERRITT 2010-581689 PRORATED FOR 6 CI02ADVLTAX 13.02HAND HAYWARD III 2011-555150 PER PHOTOS AND CI02ADVLTAX 32.55HAND HAYWARD III 2011-555150 Listed as PP in CI02ADVLTAX 5.25HAND HAYWARD III 2011-555150 Listed as PP in C ADVLTAX 7.88HAND HAYWARD III 2011-555150 PER PHOTOS AND C ADVLTAX 48.83HAND SOPHIA TROUILLOT 2011-529743 RELEASED C GARNFEE 60HANNA RONALD WILLIAM JR 2011-537945 VEHICLE C ADVLTAX 21.31HANNA RONALD WILLIAM JR 2011-537945 C ADVLTAX -21.31HANNA RONALD WILLIAM JR 2011-537945 CI02ADVLTAX -14.21HANNA RONALD WILLIAM JR 2011-537945 VEHICLE CI02ADVLTAX 14.21HARTSELL JANE LEE 2011-561171 PER ONSITE, ADJ C ADVLTAX 21.99HARTSELL JANE LEE 2011-561171 PER ONSITE, ADJ CI04ADVLTAX 17.1HARVEY ROBERT FITZGERALD 2010-612751 BILL OF SALE CI04ADVLTAX 228.46HARVEY ROBERT FITZGERALD 2010-612751 BILL OF SALE C ADVLTAX 293.74HEATON DAVID LOUIS JR 2009-629045 C GARNFEE 30HELMS RANDY LEE 2011-553775 PRORATED FOR 9 CI03ADVLTAX 102.7HELMS RANDY LEE 2011-553775 PRORATED FOR 9 C ADVLTAX 147.05HOFFMAN TIFFANY RENEE 2010-23173 C GARNFEE 30HOFFMAN TIFFANY RENEE 2010-23173 C GARNFEE 60HOLDER TOMMY 2010-11337 2000 TRACKER C PEN FEE 18.31HOLDER TOMMY 2010-11337 2000 TRACKER CI04PEN FEE 14.24HOLDER TOMMY 2010-11337 2000 TRACKER CI04ADVLTAX 142.4HOLDER TOMMY 2010-11337 2000 TRACKER C ADVLTAX 183.08HOLMAN TRESSIE NICOLE 2011-559766 MILEAGE C ADVLTAX 13.02HOLMAN TRESSIE NICOLE 2011-559766 MILEAGE CI04ADVLTAX 10.12HONEYCUTT PRUETTE SMITH 2011-560359 PRO-RATED BILL CI04ADVLTAX 94.41HONEYCUTT PRUETTE SMITH 2011-560359 PRO-RATED BILL C ADVLTAX 121.38HORNE ROBERT ALLEN JR 2011-554139 VALUE ADJ BASED C ADVLTAX 76.17HORNE ROBERT ALLEN JR 2011-554139 VALUE ADJ BASED CI02ADVLTAX 50.78HOWARD HARRY DWAYNE 2010-584324 C GARNFEE 30HUNEYCUTT MICHAEL ALAN 2011-566233 PRO-RATED BILL CI04ADVLTAX 15.63HUNEYCUTT MICHAEL ALAN 2011-566233 PRO-RATED BILL C ADVLTAX 20.09HUNSUCKER LONNIE JOEL 2011-565504 VEHICLE SOLD. C ADVLTAX 67.15HUNSUCKER LONNIE JOEL 2011-565504 VEHICLE SOLD. FR03ADVLTAX 5.33IRVING CHRISTOPHER MARK 2010-602968 PRO-RATED BILL CI04ADVLTAX 11.35IRVING CHRISTOPHER MARK 2010-602968 PRO-RATED BILL C ADVLTAX 14.59IZAZAGA IGNACIO RODRIGUEZ 2011-537134 PRO-RATED BILL C ADVLTAX 10.49IZAZAGA IGNACIO RODRIGUEZ 2011-537134 PRO-RATED BILL CI02ADVLTAX 6.99JANKEE MARVIN TIMOTHY JR 2010-623632 C GARNFEE 30JARRETT BERNARD LEROY 2011-566000 VEHICLE IN NEW FR04ADVLTAX 1.67JARRETT BERNARD LEROY 2011-566000 VEHICLE IN NEW C ADVLTAX 26.3JORDAN MICHELLE EMMA 2011-567002 PRORATED BILL CI02ADVLTAX 16.63JORDAN MICHELLE EMMA 2011-567002 PRORATED BILL C ADVLTAX 24.94JOYNER WILLIAM CONNER JR 2009-611521 C GARNFEE 60KEOINTHISONE DOUAGDY 2011-553967 VEHICLE TOTALED CI02ADVLTAX 52.04KEOINTHISONE DOUAGDY 2011-553967 VEHICLE TOTALED C ADVLTAX 78.07KESSLER CHRISTOPHER JOHN 2011-523510 VEHICLE SOLD C ADVLTAX 17.81KESSLER CHRISTOPHER JOHN 2011-523510 VEHICLE SOLD CI02ADVLTAX 11.87KEY HUBERT JOE 2011-571134 PER RETURNED C ADVLTAX 302.4KEY HUBERT JOE 2011-571134 PER RETURNED FR15ADVLTAX 25KIRK FRED BURRAGE JR 2011-535554 PRORATED FOR 7 CI02ADVLTAX 30.67KIRK FRED BURRAGE JR 2011-535554 PRORATED FOR 7 C ADVLTAX 46.01KNIGHT DAVID BYNUM 2011-546136 VALUE ADJUSTED C ADVLTAX 36.11KNIGHT DAVID BYNUM 2011-546136 VALUE ADJUSTED FR07ADVLTAX 4.3KRISPY KREME 2011-57826 LISTED TIMELY C PEN FEE 686.05LAILER JUDY RAYE 2011-538956 PRORATED FOR 7 CI02ADVLTAX 14.38LAILER JUDY RAYE 2011-538956 PRORATED FOR 7 C ADVLTAX 21.57LARES SHARON P 2011-58797 MAPPING C ADVLTAX 172.31LARES SHARON P 2011-58797 MAPPING FR11ADVLTAX 13.68LARMA DAWN WILLIAMS 2010-569920 C GARNFEE 30LEE COURTNEY DONELL 2010-578664 C GARNFEE 30LEPISTO JACK RONALD 2011-558229 ADJ VALUE PER FR13ADVLTAX 20.99LEPISTO JACK RONALD 2011-558229 ADJ VALUE PER C ADVLTAX 220.42LEWIS JEFFREY CARR 2011-554935 PRO-RATED BILL C ADVLTAX 44.9LEWIS JEFFREY CARR 2011-554935 PRO-RATED BILL CI02ADVLTAX 29.93LONG CARL EDWARD JR 2011-511488 PRO-RATED BILL CI02ADVLTAX 28.61LONG CARL EDWARD JR 2011-511488 PRO-RATED BILL C ADVLTAX 42.9LONG TILLY HARVELL 2011-535880 VEHICLE SOLD C ADVLTAX 2.46LONG TILLY HARVELL 2011-535880 VEHICLE SOLD CI04ADVLTAX 1.91LOPEZ JUAN ARMANDO MENDOZA 2010-634451 C GARNFEE 60LOVE RICHARD WARREN 2010-618999 C GARNFEE 30MACK WILLIAM BERNARD 2011-562124 ADJ VALUE PER C ADVLTAX 46.97MACK WILLIAM BERNARD 2011-562124 ADJ VALUE PER CI02ADVLTAX 31.31Attachment number 2F-11Page 342

MANTO JENNIFER LAUREN 2011-569510 PRO-RATED BILL C ADVLTAX 133.81MANTO JENNIFER LAUREN 2011-569510 PRO-RATED BILL FR19ADVLTAX 15.93MANTO JENNIFER LAUREN 2011-569510 PRO-RATED BILL CI01ADVLTAX 26.55MARTINEZ BRANDY MARIE 2009-512453 C GARNFEE 30MASON CHARLES BRADLEY 2010-645051 C GARNFEE 30MAYFIELD ROBERT MAJOR 2010-651411 PRORATED FOR 7 CI02ADVLTAX 14.99MAYFIELD ROBERT MAJOR 2010-651411 PRORATED FOR 7 C ADVLTAX 22.49MCDONALD PAUL BRYANT 2010-653457 PRORATED FOR 8 C ADVLTAX 8.11MCDONALD PAUL BRYANT 2010-653457 PRORATED FOR 8 FR17ADVLTAX 0.77MCHOLLAND ROBERT JACKSON 2011-570154 VEHICLE SOLD. CI01ADVLTAX 16.8MCHOLLAND ROBERT JACKSON 2011-570154 VEHICLE SOLD. FR19ADVLTAX 10.08MCHOLLAND ROBERT JACKSON 2011-570154 VEHICLE SOLD. C ADVLTAX 84.66MCINTOSH ELAINE WEST 2011-553674 PRORATED FOR 8 C ADVLTAX 51.07MCINTOSH ELAINE WEST 2011-553674 PRORATED FOR 8 FR11ADVLTAX 2.43MEASIMER PASCAL H 2011-66413 DW MOBILE HOME FR11ADVLTAX 29.32MEASIMER PASCAL H 2011-66413 DW MOBILE HOME C ADVLTAX 369.37MEDEIROS GLENN CHRISTOPHER 2010-638438 C GARNFEE 30MILLER DEDDRICK MARQUIS 2011-507797 C GARNFEE 60MILLS LARRY J 2011-67877 BOAT LOCATED FR03PEN FEE 1.02MILLS LARRY J 2011-67877 BOAT LOCATED C PEN FEE 12.87MILLS LARRY J 2011-67877 BOAT LOCATED FR03ADVLTAX 10.22MILLS LARRY J 2011-67877 BOAT LOCATED C ADVLTAX 128.71MILO KANETHA MCCARTHY 2011-556126 MILITARY C ADVLTAX 125.62MILO KANETHA MCCARTHY 2011-556126 MILITARY CI02ADVLTAX 83.75MINORS JOHN EDWARD SR 2011-67982 BILLED WRONG C ADVLTAX 398.98MINORS JOHN EDWARD SR 2011-67982 BILLED WRONG FR13ADVLTAX 38MIYAMOTO ROY MAMORU 2010-659569 PRORATED FOR 10 C ADVLTAX 22.53MIYAMOTO ROY MAMORU 2010-659569 PRORATED FOR 10 CI02ADVLTAX 15.02MOORE SCOTT BELTON 2011-522698 PRO-RATED BILL C ADVLTAX 6.72MOORE SCOTT BELTON 2011-522698 PRO-RATED BILL CI04ADVLTAX 5.23MORETZ BRANDON LATT 2011-563271 VEHICLE SOLD TO FR07ADVLTAX 2.54MORETZ BRANDON LATT 2011-563271 VEHICLE SOLD TO C ADVLTAX 21.32MORRIS DAVID MATTHEW 2011-548707 ADJ VALUE PER CI02ADVLTAX 199.5MORRIS DAVID MATTHEW 2011-548707 ADJ VALUE PER C ADVLTAX 299.25MORTON TOMMY LEE 2010-569264 PRORATED FOR 6 C ADVLTAX 8MORTON TOMMY LEE 2010-569264 PRORATED FOR 6 FR09ADVLTAX 0.63MUNSON DONALD LEE 2011-530507 SOLD VEHICLE C ADVLTAX 6.63MUNSON DONALD LEE 2011-530507 SOLD VEHICLE CI02ADVLTAX 4.43MYERS DONNIE RAY 2010-60235 C ADVLTAX 0MYERS DONNIE RAY 2010-60235 FR16ADVLTAX 0MYERS DONNIE RAY 2010-60235 C GARNFEE 30NESMITH LATONIA MARIE 2010-637629 C GARNFEE 30ONEAL ANDRIENNE HEILIG 2010-552719 VEHICLE CI04ADVLTAX 14.13ONEAL ANDRIENNE HEILIG 2010-552719 VEHICLE C ADVLTAX 18.17PALO ADAM JOSEPH 2011-570602 PRO-RATED BILL C ADVLTAX 88.93PALO ADAM JOSEPH 2011-570602 PRO-RATED BILL CI02ADVLTAX 59.28PARKS WENDY BRINGLE 2011-555852 VALUE APPEAL- C ADVLTAX 11.57PARKS WENDY BRINGLE 2011-555852 VALUE APPEAL- FR11ADVLTAX 0.55PARKWOOD BAPTIST CHURCH 2011-561134 RELIGIOUS CTAGFFEEFEE 15PARKWOOD BAPTIST CHURCH 2011-561134 RELIGIOUS C ADVLTAX 4.73PARKWOOD BAPTIST CHURCH 2011-561134 RELIGIOUS CI02ADVLTAX 3.15PATRICK JENNIFER LYNN 2011-538989 TRADED VEHICLE CI02ADVLTAX 69.77PATRICK JENNIFER LYNN 2011-538989 TRADED VEHICLE C ADVLTAX 104.66PATTERSON CECELIA RAY 2011-527537 PRO-RATED BILL C ADVLTAX 13.67PATTERSON CECELIA RAY 2011-527537 PRO-RATED BILL CI04ADVLTAX 10.64PAYNE LARRY LOUIS JR 2011-537629 VEHICLE SOLD C ADVLTAX 17.55PAYNE LARRY LOUIS JR 2011-537629 VEHICLE SOLD CI02ADVLTAX 11.71PAZDERA WILLIAM FRANK 2011-550718 RELEASING TO C ADVLTAX 47PAZDERA WILLIAM FRANK 2011-550718 RELEASING TO CI01ADVLTAX 9.33PAZDERA WILLIAM FRANK 2011-550718 RELEASING TO FR19ADVLTAX 5.6PENBERTHY JERRY ORVILLE 2011-571485 CI02ADVLTAX 14.21PENBERTHY JERRY ORVILLE 2011-571485 C ADVLTAX 21.32PEREZ GERARDO MEDINA 2010-651052 VALUE APPEAL- C ADVLTAX 309.33PEREZ GERARDO MEDINA 2010-651052 VALUE APPEAL- FR04ADVLTAX 19.64PERKINS MELBA DARLENE 2011-530518 PRO-RATED BILL CI04ADVLTAX 2.03PERKINS MELBA DARLENE 2011-530518 PRO-RATED BILL C ADVLTAX 2.6PERKINS MERRILL GILFORD 2011-549709 PRORATED FOR 10 C ADVLTAX 23.37PERKINS MERRILL GILFORD 2011-549709 PRORATED FOR 10 CI02ADVLTAX 15.58PETTER MAGDALENA SZYMAN0WSKA 2011-565250 PRO-RATED BILL CI02ADVLTAX 22.29PETTER MAGDALENA SZYMAN0WSKA 2011-565250 PRO-RATED BILL C ADVLTAX 33.44PHILBECK STEVEN CRAIG 2011-543350 PRORATED FOR 7 C ADVLTAX 11.03PHILBECK STEVEN CRAIG 2011-543350 APPEAL-SEE C ADVLTAX 144.27PHILBECK STEVEN CRAIG 2011-543350 APPEAL-SEE FR03ADVLTAX 11.45PHILBECK STEVEN CRAIG 2011-543350 PRORATED FOR 7 FR03ADVLTAX 0.88PINION JAMES F & WIFE NANCY R 2010-13647 1978 HURST BOAT CI06ADVLTAX 1.12PINION JAMES F & WIFE NANCY R 2011-76900 1978 HURST BOAT CI06ADVLTAX 1.12PINION JAMES F & WIFE NANCY R 2011-76900 1978 HURST BOAT CI06PEN FEE 0.11PINION JAMES F & WIFE NANCY R 2010-13647 1978 HURST BOAT CI06PEN FEE 0.11PINION JAMES F & WIFE NANCY R 2011-76900 1978 HURST BOAT C PEN FEE 0.5PINION JAMES F & WIFE NANCY R 2010-13647 1978 HURST BOAT C PEN FEE 0.5PINION JAMES F & WIFE NANCY R 2010-13647 1978 HURST BOAT C ADVLTAX 5.04PINION JAMES F & WIFE NANCY R 2011-76900 1978 HURST BOAT C ADVLTAX 5.04PIWCIO ARTHUR JOSEPH 2009-637608 C GARNFEE 30PIWCIO ARTHUR JOSEPH 2009-637608 C GARNFEE 60PORTER TIMOTHY LEO JR 2011-566950 VEHICLE SOLD CI04ADVLTAX 19.18PORTER TIMOTHY LEO JR 2011-566950 VEHICLE SOLD C ADVLTAX 24.66RADCLIFFE VEANNA MRS 2009-78934 RELEASE LEGAL C LEGLFEE 693.76RADCLIFFE VEANNA MRS 2010-46532 RELEASE LEGAL C LEGLFEE 22.32RADCLIFFE VEANNA MRS 2009-78934 RELEASE LEGAL C TITLFEE 775RADCLIFFE VEANNA MRS 2009-78934 RELEASE LEGAL C SALEFEE 386.28Attachment number 2F-11Page 343

RADCLIFFE VEANNA MRS 2010-46532 RELEASE LEGAL C SALEFEE 416.6REECE MICHAEL TODD 2011-564033 PRO-RATED BILL C ADVLTAX 16.17REECE MICHAEL TODD 2011-564033 PRO-RATED BILL CI02ADVLTAX 10.78RICHARDSON DENNY WAYNE 2010-527662 PRO-RATED BILL C ADVLTAX 9.63RICHARDSON DENNY WAYNE 2010-527662 PRO-RATED BILL CI02ADVLTAX 6.42RICHARDSON DENNY WAYNE 2011-512849 C GARNFEE 60RITCHIE JOSEPH DAVID 2011-81288 TOTAL RELEASE. FR04PEN FEE 0.85RITCHIE JOSEPH DAVID 2011-81288 TOTAL RELEASE. C PEN FEE 13.38RITCHIE JOSEPH DAVID 2011-81288 TOTAL RELEASE. FR04ADVLTAX 8.5RITCHIE JOSEPH DAVID 2011-81288 TOTAL RELEASE. C ADVLTAX 133.81RIVENS BEVERLY GILL 2010-630448 C GARNFEE 30RIVERA RAMON LUIS 2011-573304 VEHICLE SOLD. CI02ADVLTAX 26.27RIVERA RAMON LUIS 2011-573304 VEHICLE SOLD. C ADVLTAX 39.41ROBINSON SHERRI HARRIS 2011-537594 PRO-RATED BILL C ADVLTAX 35.44ROBINSON SHERRI HARRIS 2011-537594 PRO-RATED BILL CI04ADVLTAX 27.56RODRIGUEZ MARIA ELENA 2011-519463 PRO-RATED BILL C ADVLTAX 19.46RODRIGUEZ MARIA ELENA 2011-519463 PRO-RATED BILL CI02ADVLTAX 12.97RODRIGUEZ ZULIRMA OLIVIA MAGAL 2011-552480 VEHICLE SOLD. C ADVLTAX 6.76RODRIGUEZ ZULIRMA OLIVIA MAGAL 2011-552480 VEHICLE SOLD. CI04ADVLTAX 5.26ROGERS TERESA RENEE 2011-575413 ADJ VALUE TO CI02ADVLTAX 26.17ROGERS TERESA RENEE 2011-575413 ADJ VALUE TO C ADVLTAX 39.26SADDLE CREEK CORP /A FL CORP & 2011-83710 ASSESSMENT FN19ADVLTAX 2422.48SADDLE CREEK CORP /A FL CORP & 2011-83710 ASSESSMENT CN01ADVLTAX 3442.47SADDLE CREEK CORP /A FL CORP & 2011-83710 ASSESSMENT C ADVLTAX 16064.87SADDLE CREEK CORP A FL CORP 2011-83712 ASSESSMENT C ADVLTAX 8085.23SADDLE CREEK CORP A FL CORP 2011-83712 ASSESSMENT CN01ADVLTAX 1732.55SADDLE CREEK CORP A FL CORP 2011-83712 ASSESSMENT FN19ADVLTAX 1219.2SALISBURY MEDERS MADISON III 2011-533227 PRORATED FOR 10 C ADVLTAX 21.94SALISBURY MEDERS MADISON III 2011-533227 PRORATED FOR 10 FR14ADVLTAX 1.39SANDER DAVID KARL 2010-663517 PRO-RATED BILL C ADVLTAX 96.74SANDER DAVID KARL 2010-663517 PRO-RATED BILL CI02ADVLTAX 64.49SDI PROPERTIES INC A NC CORP 2010-78789 C ADVLTAX 0.19SDI PROPERTIES INC A NC CORP 2010-78789 CI04ADVLTAX 0.15SDI PROPERTIES INC A NC CORP 2010-78789 C GARNFEE 30SEGER JAMISON MICHAEL 2011-558428 PRO-RATED BILL CI04ADVLTAX 94.37SEGER JAMISON MICHAEL 2011-558428 PRO-RATED BILL C ADVLTAX 121.34SELLERS JAMES PRESTON 2011-553056 PRO-RATED BILL C ADVLTAX 40.63SELLERS JAMES PRESTON 2011-529706 PRO-RATED BILL C ADVLTAX 60.06SELLERS JAMES PRESTON 2011-553056 PRO-RATED BILL CI04ADVLTAX 31.61SELLERS JAMES PRESTON 2011-529706 PRO-RATED BILL CI04ADVLTAX 46.71SEXTON JACK LARION 2011-534385 PRO-RATED BILL CI04ADVLTAX 43.25SEXTON JACK LARION 2011-534385 PRO-RATED BILL C ADVLTAX 55.6SHADDUCK LORI ANN 2011-562552 VEHICLE SOLD C ADVLTAX 4.74SHADDUCK LORI ANN 2011-562552 VEHICLE SOLD CI04ADVLTAX 3.69SHARP MARY H 2009-85567 RELEASE LEGAL FR11ADVLTAX 0SHARP MARY H 2010-61696 RELEASE LEGAL FR11ADVLTAX 0SHARP MARY H 2009-85567 RELEASE LEGAL C LEGLFEE 545.07SHARP MARY H 2010-61696 RELEASE LEGAL C LEGLFEE 548.13SHARP MARY H 2010-61696 RELEASE LEGAL C SALEFEE 367.64SHARP MARY H 2009-85567 RELEASE LEGAL C TITLFEE 775SHARP MARY H 2009-85567 RELEASE LEGAL C ADVLTAX 0SHARP MARY H 2010-61696 RELEASE LEGAL C ADVLTAX 0SHEARIN RAYMOND ANDREW 2010-647658 PRORATED FOR 8 C ADVLTAX 43.43SHEARIN RAYMOND ANDREW 2010-647658 PRORATED FOR 8 CI02ADVLTAX 28.95SHEETS TODD ALLEN 2010-603025 C GARNFEE 30SHELTON BILLY ANTHONY 2010-634224 C GARNFEE 30SHIPMAN MARY ANN 2010-593670 C GARNFEE 30SHUTTERS DENNIS DORIAN 2010-647841 C GARNFEE 60SIDES EARL CARLTON 2011-517478 PRO-RATED BILL CI02ADVLTAX 25.2SIDES EARL CARLTON 2011-517478 PRO-RATED BILL C ADVLTAX 37.8SIMMONS GLENN NELSON 2011-538997 APPROVED ANT C ADVLTAX 70.01SIMMONS GLENN NELSON 2011-538997 APPROVED ANT FR13ADVLTAX 6.67SKIPPER DANIELLE CHRISANNE 2011-560216 PRORATED FOR 8 FR11ADVLTAX 2.29SKIPPER DANIELLE CHRISANNE 2011-560216 PRORATED FOR 8 C ADVLTAX 48.14SLIMER MARK JAY 2011-572293 ADJ VALUE TO CI02ADVLTAX 7.35SLIMER MARK JAY 2011-568395 HIGH CI02ADVLTAX 10.68SLIMER MARK JAY 2011-568395 HIGH C ADVLTAX 16.03SLIMER MARK JAY 2011-572293 ADJ VALUE TO C ADVLTAX 11.03SOLORIO FLORINA FLORES 2011-545089 PRORATED FOR 10 C ADVLTAX 23.94SOLORIO FLORINA FLORES 2011-545089 PRORATED FOR 10 CI04ADVLTAX 18.62SOUCIE LESLEY JEAN 2010-571171 PRORATED FOR 3 C ADVLTAX 10.84SOUCIE LESLEY JEAN 2010-571171 PRORATED FOR 3 CI02ADVLTAX 7.22SPRINGS WINBORNE FINCH 2011-565610 PRO-RATED BILL CI02ADVLTAX 38.69SPRINGS WINBORNE FINCH 2011-565610 PRO-RATED BILL C ADVLTAX 58.04ST JAMES LUTHERAN CHURCH 2011-90117 EXEMPT-BURIAL CN02ADVLTAX 270.94ST JAMES LUTHERAN CHURCH 2011-90116 EXEMPT-BURIAL CN02ADVLTAX 436.04ST JAMES LUTHERAN CHURCH 2011-90116 EXEMPT-BURIAL C ADVLTAX 654.07ST JAMES LUTHERAN CHURCH 2011-90117 EXEMPT-BURIAL C ADVLTAX 406.41STEGALL JIMMIE MICHIEL 2011-90924 BOAT LOCATED C ADVLTAX 35.91STEGALL JIMMIE MICHIEL 2011-90924 BOAT LOCATED CN02ADVLTAX 23.94STEGALL JIMMIE MICHIEL 2011-90924 BOAT LOCATED C PEN FEE 3.59STEGALL JIMMIE MICHIEL 2011-90924 BOAT LOCATED CN02PEN FEE 2.39STEWART MICHAEL NIEL JR 2011-546517 TRAILER LETTER FR19ADVLTAX 33.53STEWART MICHAEL NIEL JR 2011-546517 TRAILER LETTER CI01ADVLTAX 55.88STEWART MICHAEL NIEL JR 2011-546517 TRAILER LETTER C ADVLTAX 281.61STOERVOLD IDA 2011-556566 RELEASED TO C ADVLTAX 19.85STOERVOLD IDA 2011-556566 RELEASED TO CI01ADVLTAX 3.94STOERVOLD IDA 2011-556566 RELEASED TO FR19ADVLTAX 2.36STOWE JOHN CHRISTOPHER 2010-603447 C GARNFEE 30SUPERIOR INDUSTRIAL MAINTENANC 2011-533300 PRO-RATED BILL FR02ADVLTAX 2.08Attachment number 2F-11Page 344

SUPERIOR INDUSTRIAL MAINTENANC 2011-532207 PRO-RTAED BILL FR02ADVLTAX 0.65SUPERIOR INDUSTRIAL MAINTENANC 2011-535514 PRO-RATED BILL FR02ADVLTAX 3.54SUPERIOR INDUSTRIAL MAINTENANC 2011-544097 PRO-RATED BILL FR02ADVLTAX 3.97SUPERIOR INDUSTRIAL MAINTENANC 2011-544097 PRO-RATED BILL FR02ADVLTAX 3.97SUPERIOR INDUSTRIAL MAINTENANC 2011-544097 FR02ADVLTAX -3.97SUPERIOR INDUSTRIAL MAINTENANC 2011-539007 PRO-RATED BILL FR02ADVLTAX 5.65SUPERIOR INDUSTRIAL MAINTENANC 2011-542521 PRO-RATED BILL FR02ADVLTAX 4.36SUPERIOR INDUSTRIAL MAINTENANC 2011-540987 PRO-RATED BILL FR02ADVLTAX 4.36SUPERIOR INDUSTRIAL MAINTENANC 2011-545447 PRO-RATED BILL FR02ADVLTAX 5.65SUPERIOR INDUSTRIAL MAINTENANC 2011-539007 PRO-RATED BILL C ADVLTAX 71.14SUPERIOR INDUSTRIAL MAINTENANC 2011-540987 PRO-RATED BILL C ADVLTAX 54.87SUPERIOR INDUSTRIAL MAINTENANC 2011-542521 PRO-RATED BILL C ADVLTAX 54.87SUPERIOR INDUSTRIAL MAINTENANC 2011-545447 PRO-RATED BILL C ADVLTAX 71.14SUPERIOR INDUSTRIAL MAINTENANC 2011-544097 PRO-RATED BILL C ADVLTAX 50.02SUPERIOR INDUSTRIAL MAINTENANC 2011-535514 PRO-RATED BILL C ADVLTAX 44.5SUPERIOR INDUSTRIAL MAINTENANC 2011-533300 PRO-RATED BILL C ADVLTAX 26.17SUPERIOR INDUSTRIAL MAINTENANC 2011-532207 PRO-RTAED BILL C ADVLTAX 8.23SUPERIOR INDUSTRIAL MAITENANCE 2011-537635 PRO-RATED BILL C ADVLTAX 19.08SUPERIOR INDUSTRIAL MAITENANCE 2011-537635 PRO-RATED BILL FR02ADVLTAX 1.52TEAM RENSI MOTORSPORTS 2011-800329 SOLD IN MAY C ADVLTAX 280.35TEAM RENSI MOTORSPORTS 2011-800329 SOLD PLATE C ADVLTAX 14.44TEAM RENSI MOTORSPORTS 2011-800329 SOLD PLATE CI02ADVLTAX 9.63TEAM RENSI MOTORSPORTS 2011-800329 SOLD IN MAY CI02ADVLTAX 186.9TEAM RENSI MOTORSPORTS LLC 2011-800328 PER PHOTO AND CI02ADVLTAX 61.72TEAM RENSI MOTORSPORTS LLC 2011-800328 PER PHOTO AND C ADVLTAX 92.58THOMAS CRYSTAL NICOLE 2010-504059 C GARNFEE 30THOMAS CRYSTAL NICOLE 2010-504059 C GARNFEE 60VANDERBURG MARTHA CHAMBERS 2011-549154 PRORATED FOR 9 CI06ADVLTAX 7.45VANDERBURG MARTHA CHAMBERS 2011-549154 PRORATED FOR 9 C ADVLTAX 33.56VAUGHN RICHARD DALE JR 2011-510733 PRO-RATED BILL C ADVLTAX 157.96VAUGHN RICHARD DALE JR 2011-510733 PRO-RATED BILL CI02ADVLTAX 105.31VEILLEUX JOEL SIMON 2011-513193 C GARNFEE 60VELAZQUEZ DAVID MENDEZ 2011-535782 PRO-RATED BILL FR16ADVLTAX 1.65VELAZQUEZ DAVID MENDEZ 2011-535782 PRO-RATED BILL C ADVLTAX 18.9WALLY FREDERICK DALE 2011-544383 PER PHOTOS/BILL C ADVLTAX 309.33WALLY FREDERICK DALE 2011-542813 PER PHOTOS/BILL C ADVLTAX 309.33WALLY FREDERICK DALE 2011-544383 PER PHOTOS/BILL FR11ADVLTAX 14.73WALLY FREDERICK DALE 2011-542813 PER PHOTOS/BILL FR11ADVLTAX 14.73WATSON DANIEL G 2011-98906 ANNEXATION 8- FR14ADVLTAX 338.33WATSON DANIEL G 2011-98905 ANNEXATION 8- FR14ADVLTAX 82.79WATTS HERMAN HUGH 2011-564903 SITUS FR08ADVLTAX 3.71WATTS HERMAN HUGH 2011-564903 SITUS ERROR/ C ADVLTAX 39WATTS HERMAN HUGH 2011-564903 C ADVLTAX -39WATTS LESTER J 2011-99036 BOAT LOCATED C ADVLTAX 5.04WATTS LESTER J 2011-99036 BOAT LOCATED FR11ADVLTAX 0.4WATTS LESTER J 2011-99036 BOAT LOCATED FR11PEN FEE 0.04WATTS LESTER J 2011-99036 BOAT LOCATED C PEN FEE 0.5WEAVER KEVIN LOUIS 2011-568713 VEHICLE SOLD, C ADVLTAX 66.99WEAVER KEVIN LOUIS 2011-568713 VEHICLE SOLD, CI02ADVLTAX 44.66WEBSTER DEANA MARIE 2010-649645 PRORATED FOR 3 CI02ADVLTAX 5.78WEBSTER DEANA MARIE 2010-649645 PRORATED FOR 3 C ADVLTAX 8.66WEDNER JENNIFER JORDAN 2011-550165 SITUS ERROR-IN KTAGFFEEFEE 15WEDNER JENNIFER JORDAN 2011-550165 SITUS ERROR-IN CI04ADVLTAX 7.45WHALEN SHANE WILLIAM 2011-571455 ADJ VALUE DUE CI02ADVLTAX 3.12WHALEN SHANE WILLIAM 2011-571455 ADJ VALUE DUE C ADVLTAX 4.69WHITE DENISE MARCHELLE 2011-570745 PRO-RATED BILL C ADVLTAX 26.74WHITE DENISE MARCHELLE 2011-570745 PRO-RATED BILL CI02ADVLTAX 17.83WIGGINS PATRICIA GUFFEY 2011-557995 PRO-RATED BILL CI02ADVLTAX 49.98WIGGINS PATRICIA GUFFEY 2011-557995 PRO-RATED BILL C ADVLTAX 74.97WILHELM STEVEN HAROLD 2011-530755 PRO-RATED BILL C ADVLTAX 5.38WILHELM STEVEN HAROLD 2011-530755 PRO-RATED BILL CI04ADVLTAX 4.19WILKINSON ANDREA IYONA 2010-632388 PRO-RATED BILL CI04ADVLTAX 23.13WILKINSON ANDREA IYONA 2010-632388 PRO-RATED BILL C ADVLTAX 29.73WILSON BONNIE JONE 2011-555686 VALUE C ADVLTAX 4.3WILSON BONNIE JONE 2011-555686 VALUE FR15ADVLTAX 0.34WINKLER BRANDEE LEIGH 2009-604481 RELEASED TO CI03ADVLTAX 32.34WINKLER BRANDEE LEIGH 2009-604481 RELEASED TO C ADVLTAX 46.31YOUNCE ELIZABETH BLANKENSHIP 2010-572431 C GARNFEE 30ZEPEDA MEGAN SMITH 2011-548037 VEHICLE(NEW FR07ADVLTAX 3.99ZEPEDA MEGAN SMITH 2011-548037 VEHICLE(NEW C ADVLTAX 33.51Attachment number 2F-11Page 345

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:New BusinessSUBJECT:Library - Eagle Scout Project at Mt. Pleasant LibraryBRIEF SUMMARY:Mt. Pleasant Eagle Scout Ben Greeson would like to erect a flag pole atthe Mt. Pleasant Library for his Eagle Scout project. Currently there is nota flag pole there and he feels that providing one will promote thesymbolism of our freedom of speech and to commemorate our veterans.Library staff support this project. There is no cost to the County. TheConcord and Kannapolis locations have flag poles and Harrisburg hasone next to the building in the park.REQUESTED ACTION:Motion to approve the project.EXPECTED LENGTH OF PRESENTATION:1 MinuteSUBMITTED BY:Dana Eure, Library DirectorBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aNew Business item.G-1Page 346

ATTACHMENTSProject DescriptionG-1Page 347

Attachment number 1G-1Page 348

Attachment number 1G-1Page 349

Attachment number 1G-1Page 350

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:New BusinessSUBJECT:Commerce - Approval of NC Tobacco Trust Fund Commission Grant -$75,000.00BRIEF SUMMARY:Cabarrus County has been awarded a grant from the NC Tobacco Trust FundCommission for the benefit of the Piedmont Farmers Market. The $75,000grant is targeted for site improvements that will ready the site for theconstruction of a new building to aid in market expansion. Piedmont FarmersMarket with the help of the Cabarrus County Cooperative Extension hasapplied for additional grant funding that, if awarded, will fund the buildingexpansion. A contract between Cabarrus County and the NC Tobacco TrustFund Commission along with a project scope is attached. As you will notefrom the scope, no funds will be available or expended until the additionalgrant funding for the building is secured. No match is required from CabarrusCounty.REQUESTED ACTION:Accept the grant award and authorize the Interim County Manager andCounty Attorney to execute the contract between NC Tobacco Trust FundCommission and Cabarrus County (Grant No. 2011-047-19); and adopt therelated budget amendment and project ordinance.EXPECTED LENGTH OF PRESENTATION:5 MinutesSUBMITTED BY:Jonathan B. Marshall - Commerce DirectorG-2Page 351

BUDGET AMENDMENT REQUIRED:YesCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as a NewBusiness item.BUDGET AMENDMENT:Date: 10/27/2011 Amount: $75,000Dept. Head: Jonathan MarshallDepartment: Commerce Internal Transfer Within Department Transfer Between Departments/Funds Supplemental RequestPurpose:This budget amendment is to appropriate grant funds in the amount of $75,000 to be received from the NC Tobacco Trust Fund Commissionfor the benefit of the Piedmont Farmers Market. The grant is for site development for the construction of a new building. A county match is notrequired for this grant.Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget46063230-6373 NC Tobacco Trust Grant $0.00 $75,000.00 $75,000.0046093230-9849-NCTT Site Development $0.00 $75,000.00 $75,000.00Total$0.00ATTACHMENTSGrant ContractProject ScopeProject OrdinanceG-2Page 352

Grant Number 2011-047-19GRANT AGREEMENT BETWEEN THE NORTH CAROLINA TOBACCO TRUSTFUND COMMISSION AND CABARRUS COUNTYThis Grant Agreement ("the Agreement") is entered into this 10 th day of October 2011 (“EffectiveDate”) by and between the North Carolina Tobacco Trust Fund Commission (“theCommission”), an agency of the State of North Carolina organized pursuant to Article 75 ofChapter 143 of the NC General Statutes and Cabarrus County , a local governmental unit withits principal place of business at 65 Church Street SE, Concord, NC 28025 ("the Grantee")(together “the Parties” and each in the singular “the Party”).In consideration of mutual promises and such other valuable consideration as is set out in thisAgreement, the Parties do mutually agree to the following:Section I. Term.This Agreement shall commence on the Effective Date and shall terminate on or beforeDecember 31, 2013 (“Termination Date”) unless sooner terminated pursuant to this Agreement.Section II. Scope of the Grant.The purpose of the grant is to provide funds for site preparation for a new shelter at theWinecoff location of the Piedmont Farmer’s Market (“the Project”). In performing thisProject, the Grantee shall develop, perform and complete the work set out in the Project Scope ofServices contained in Exhibit A. Exhibit A, which incorporates the Grantee’s application for theProject, is expressly incorporated by reference and is made a part of this Agreement. TheGrantee’s application for the Project is therefore also incorporated by reference and made a partof this Agreement.If there is a conflict among or between this Grant Agreement, the Project Scope of Servicescontained in Exhibit A, or the Grantee’s application for the Project, provisions of this GrantAgreement shall first control, then provisions of Exhibit A, Scope of Services shall control, andfinally the Grantee’s application shall control.If the Grantee uses any of the funds disbursed from the Commission under this Agreement togrant funds to other entities as part of the Project (“Subgrantees”), it must require its Subgranteesto comply with certain reporting requirements of Section VII of this Agreement and certainrecord keeping provisions of Section VIII of this Agreement. Subgrantees must also comply withcertain parts of Sections IV, V, VII, VIII, IX, XII and XV of this Agreement as is provided for inthose Sections.Section III. Changes in the Project.A. The Commission must authorize any changes with respect to the Project in writingincluding any changes the Grantee requests be made to budgeted line items as provided inExhibit A attached. The Grantee may not make changes to budgeted line itemswithout first getting written authorization from the Commission. Written requestsfor extending the contract’s ending date must be submitted to the Commission aminimum of 90 days from the existing end date.1G-2Attachment number 1Page 353

B. The Grantee shall immediately notify the Commission of any change in conditions orapplicable law or any other event which may significantly affect its ability to perform theProject in accordance with the provisions of Section II above, including but not limited toloss of other funding. In the event of any such significant change, the Commissionreserves the right to terminate this Agreement.Section IV. Funding.A. The Commission grants to the Grantee an amount not to exceed $75,000 for the Project tobe disbursed as described in Section V below.B. The Grantee represents and warrants that all sums as may be awarded under this grantshall be utilized exclusively for the purpose of the Project.C. In the event the Grantee or, if applicable, any of its Subgrantees breaches any of thematerial terms or conditions of this Agreement, the Grantee agrees to repay to theCommission the full amount of sums awarded under this Agreement and any interest thathas accrued on that sum.Section V. Method of Payment.A. After the contract funding stipulations are met and subject to the limitations set forth inSection XI.C., the Commission shall disburse the sum of up to $71,250 in installmentsreimbursing the Grantee for amounts spent on or encumbered for the Project. TheGrantee shall request payments by submitting a Financial Request Form (Exhibit C) tothe Commission no more frequently than monthly. The Financial Request Form shallcertify that the Grantee has performed the work required under the Scope of Services andshall include documentation of the amounts for which the Grantee requestsreimbursement. The Commission shall disburse a check as soon after receiving therequest for funds as possible. The Grantee must show to the Commission’s satisfactionhow this payment has been used to accomplish the terms of the Agreement before anyfurther funding will be disbursed pursuant to this Agreement.B. The Commission shall withhold 5% of the total funding or $3,750 to be disbursed uponthe satisfactory conclusion of the Project which conclusion shall include a Final Report asdescribed in Section VII.E below. If the Grantee does not utilize all grant funds andrequests a final payment that does not include all or part of the 5% amount, the finalpayment will be disbursed once the Final Report is approved. If the Grantee will have theprincipal and interest remaining from Grant funds which it would normally have to payback to the Commission pursuant to Section V.A above, the Commission may at itselection subtract this amount from the final payment due to the Grantee.C. If the Grantee or, if applicable, the Grantee and its Subgrantees, cannot show to thesatisfaction of the Commission that it has or they have spent grant monies to accomplishthe terms of the Agreement, the Commission may decline to disburse money until such ashowing is made.2G-2Attachment number 1Page 354

Section VI. Independent Status of the Parties.A. The Parties are independent entities and neither this Agreement nor any provision of itshall be deemed to create a partnership or joint venture between the Commission and theGrantee.B. The Grantee shall not represent itself as an agent of the Commission nor is theAgreement intended to be construed so as to make the Grantee an agent of theCommission. The Grantee shall not have the ability to bind the Commission to anyagreement for payment of goods or services, nor shall it represent to any person or entitythat it has such ability.C. All expenses incurred by the Grantee are its sole responsibility and the Commission shallnot be liable for the payment of any obligations incurred in the performance of theProject.D. The Parties agree that this agreement has not been made for the benefit of any thirdparties and no third party to this agreement has authority to attempt to enforce it in anyway.Section VII. Reports.A. The Grantee’s fiscal year is the twelve months beginning July 1.B. The Grantee will furnish the Commission with detailed written Project Reports reflectingcalendar year quarterly data (data for the quarter through the end of March, data for thequarter through the end of June, data for the quarter through the end of September, anddata for the quarter through the end of December) or at such other periods as may bemutually agreed upon. All reports shall be furnished in the format described in Exhibit Band Exhibit C and shall be submitted to the Commission on or before April 15, July 15,October 15 and January 15.C. The Grantee, if a non-governmental organization, shall also provide annual reportspursuant to NC Gen. Stat. 143C-6-23 and Rules promulgated pursuant to that statute bythe Office of State Budget and Management. Subgrantees shall comply with anyapplicable provisions contained in G.S. 143C-6-23 as well as any Rules promulgatedthereunder. The Grantee further agrees that if it or its Subgrantees do not file the reportsrequired by G.S. 143C-6-23, the Commission cannot disburse grant funds to it. If theGrantee has Subgrantees, the Grantee must be able to demonstrate that it has compliedwith NC Gen. Stat. 143C-6-23.D. Project Reports shall describe the status of the Project, progress made by the Granteetoward achieving the purpose(s) for which the funds were awarded, notable occurrencesand any significant problems encountered and steps taken to overcome the problems.Failure to submit a required report by the scheduled submission date may result in thewithholding of any subsequent grant payment until the Commission is in receipt of thedelinquent report.E. The Grantee agrees that within thirty (30) days after the conclusion of the Project asdescribed in Section II above, a Final Report shall be submitted to the Commission whichdescribes the activities and accomplishments of the Project. The Final Report will3G-2Attachment number 1Page 355

include a review of performance and activities over the entire project period and willinclude a one-page program summary which the Commission can use for futurepublication. In that summary, the Grantee will describe the Project, how it wasimplemented, to what degree the established Project objectives were met, the difficultiesencountered, what aspects of the tobacco related segment of the State’s agriculturaleconomy the Project changed and the Project cost. In addition, the Final Report shallalso include an Exhibit C which shall show the final financial report of the use of grantfunds by category (i.e., salaries, material, equipment, etc.) showing all expendituresduring the entire term of this Agreement, and shall also report the sources, amounts anduse of all other funds used to support the Project.F. The Commission reserves the right to request information from the Grantee which willassist the Commission with evaluation of the short-and long-range impact of itsprograms. The Grantee recognizes that such requests may occur after termination of thisAgreement and agrees, to the extent possible, to provide such information to theCommission.Section VIII. Project Records.A. The Grantee agrees to maintain full, accurate and verifiable financial records, supportingdocuments, and all other pertinent data for this Project in such a manner so as to identifyand document clearly the expenditure of the Commission funds provided under theAgreement separate from accounts for other awards, monetary contribution or otherrevenues sources for this Project. The Grantee must require any Subgrantees to maintainthe same records.B. The Grantee shall retain all financial records, supporting documents and all otherpertinent records related to the Project for a period of five (5) years from the TerminationDate. In the event such records are audited, all Project records shall be retained beyondsuch five-year period until any and all audit findings have been resolved. The Granteemust require any Subgrantees to retain all records for five (5) years from the TerminationDate or from the resolution of any audit findings, whichever is later.C. The Grantee agrees to allow the State Auditor or the State Auditor’s designee to enter itspremises and examine its records in accordance with NC Gen. Stat. 147-64.7 and furtheragrees to permit the State Auditor to examine work papers in the possession of theGrantee’s auditors. The Grantee shall require any Subgrantees to permit the StateAuditor or the State Auditor’s designee the same access to the Subgrantees’ records andwork papers.D. The Grantee further agrees to make available to the Commission or its designatedrepresentative all of its records which relate to the Project and agrees to allow theCommission or its representative to audit, examine and copy any and all data, documents,proceedings, records and notes of activities relating in any way to the Project. Access tothese records shall be allowed upon request at any time during normal business hours andas often as the Commission or its representative may deem necessary.E. In the event the Grantee dissolves or otherwise goes out of existence before theTermination Date or before five years from the Termination Date has elapsed, recordsproduced under this contract will be turned over to the Commission.4G-2Attachment number 1Page 356

Section IX. Subcontracting.A. The Grantee or any of its Subgrantees shall not subcontract any of the work contemplatedunder this contract without obtaining prior written approval from the Commission.B. Any approved subcontract shall be subject to all terms and conditions of this Agreementand the Grantee and any Subgrantees shall not be relieved of any of the duties andresponsibilities of this Agreement by the approved subcontract. The Grantee shall beresponsible for the performance of any subcontractor and the subcontractor shall providesufficient information to the Grantee or any of its Subgrantees to allow the Grantee tocomply with all terms and conditions of this Agreement.Section X. Publicity and Publications.A. Any published or distributed reports, data, or other information shall contain anacknowledgment of the support of the Commission as well as a disclaimer statement tothe following effect: Any opinion, finding conclusion or recommendations expressed inthis publication are those of the author(s) and do not necessarily reflect the view andpolicies of the North Carolina Tobacco Trust Fund Commission. Upon publication ofmaterials resulting from the work of the Project, the Grantee shall furnish a minimum oftwo copies of reports to the Commission. The Grantee shall acknowledge the support ofthe Commission by including its logo on printed information, presentations and othermaterials produced pursuant to the Project.B. At the request of the Commission, the Grantee shall place signage at its expense at theProject site or sites identifying the Project as receiving Commission Funds. TheCommission will provide logos and wording, but final art must be approved by theCommission before placement. The materials, size and color shall be large enough sothat the Project, Grantee and Commission are recognized appropriately. This signageshall be in mutually agreeable wording and format.C. Subject to the requirements of Section X.A above, the Grantee may publish or arrange forthe publication of information resulting from work carried out under this Agreement;however, the information shall not be marketed for profit by the Grantee.D. If work done pursuant to the Agreement results in any intellectual property right accruingto the Grantee, the Grantee hereby grants to the Commission an assignable royalty-free,non-exclusive irrevocable license to publish, translate, reproduce, deliver, perform or usethe material covered by the intellectual property right.Section XI. Termination & Availability of Funds.A. Either Party shall have the ability to terminate this Agreement on thirty days’ writtennotice.B. If after notice and reasonable opportunity to cure a defect or problem, the Grantee failsfor any reason to fulfill in proper manner its obligations under this Agreement, or violatesany of the material terms or conditions of this Agreement, the Commission shall have theright to terminate this Agreement by giving fourteen (14) days written notice to theGrantee of such termination. In such event, the Commission shall have no responsibilityto make additional payments under this Agreement after the Termination Date. No5G-2Attachment number 1Page 357

further expenditures shall be made under this Agreement upon notice of terminationexcept for such work as shall have already been performed prior to the notice ofTermination Date and the Grantee shall repay all unspent grant funds upon the demand ofthe Commission together with any interest accrued on those unspent funds.C. The Commission's obligation to pay any amounts under this Agreement iscontingent upon the availability of funds to it to fund the Project. In the event thatfunds for this Project become unavailable, the Commission may terminate thisAgreement immediately upon facsimile notice to the Grantee. In the event of notice ofthe unavailability of funds, all obligations of the Commission to make payments underthis Agreement shall cease as of the date of the notice of termination for unavailability offunds except for such work as shall have already been performed prior to the date of thenotice of termination for unavailability of funds.Section XII. Liabilities and Loss.A. The Commission assumes no liability with respect to accidents, bodily injury, illness,breach of contract or any other damages, claims or losses arising out of any activitiesundertaken by the Grantee or any of its Subgrantees under this Agreement, with respectto persons or property of the Grantee, Subgrantee or third parties.B. The Grantee agrees to either, 1) obtain general commercial liability insurance sufficientto meet any and all potential legal liabilities related to activities under the Agreement andprovide verification of such insurance in writing to the Grantor in advance of the firstpayment, or 2) if the Grantee elects not to obtain such insurance, it must represent inwriting to the Grantor in advance of the first payment that it has adequate resourcesavailable to it for this purpose. The Grantee agrees to ensure that all Subgrantees obtainsufficient general commercial liability insurance to satisfy any and all potential legalliabilities related to activities under this Agreement.C. The Grantee agrees to indemnify, defend and save harmless the Commission and itsofficers, agents and employees against any liability, including costs and expenses andattorneys fees for the Grantee's or any Subgrantee’s violation of any proprietary right orright of privacy arising out of the publication, translation, reproduction, delivery,performance, use or disposition of any information published resulting from the work ofthe Project or based on any libelous or other unlawful matter contained in suchinformation.D. The Grantee also further agrees to indemnify, defend and save harmless the Commissionand its officers, agents and employees from any other person, firm or corporationfurnishing or supplying work, services, material or supplies in connect with the Projectand the performance of this Agreement and from any and all claims and losses accruingor resulting to any person, firm or corporation who may be injured or damaged by theGrantee, any Subgrantees or any of their agents in the performance of the Project.E. Force Majeure: Neither party shall be deemed to be in default of its obligationshereunder if and so long as it is prevented from performing such obligations by any act ofwar, hostile foreign action, nuclear explosion, riot, strikes, civil insurrection, earthquake,hurricane, tornado, or other catastrophic natural event or act of God.6G-2Attachment number 1Page 358

Section XIII. Entire Agreement.A. This Agreement, including its exhibits, contains the entire understanding between theParties.B. The agreement may be amended only in writing duly executed by authorized persons forthe Commission and the Grantee.Section XIV. Grantee Representation and Warranties.The Grantee hereby represents and warrants that:A. The Grantee is duly organized and validly existing under the laws of the State of NorthCarolina.B. This Agreement constitutes a binding obligation of Grantee, enforceable against it inaccordance with its terms. The execution and delivery of this Agreement have been dulyauthorized by all necessary action on the part of Grantee and does not violate anyapplicable organizational documents of the Grantee or any agreement or undertaking towhich it is a party of by which it is bound.C. There is no action, suit, proceeding, or investigation at law or in equity or before anycourt, public board or body pending or to the Grantee's knowledge, threatened against oraffecting it, that could or might adversely affect the Project or any of the transactionscontemplated by the Agreement or the validity or enforceability of this Agreement or theGrantee's ability to discharge it obligation under this Agreement.D. If any consent or approval is necessary from any governmental authority as a condition tothe execution and delivery of this Agreement by the Grantee or the performance of any ofits obligations under the Agreement, all such requisite government consent or approvalshave been obtained.Section XV. Special Provisions and Conditions.A. Nondiscrimination. The Grantee, and all of its related Subgrantees, agrees not todiscriminate by reason of age, race, religion, color, sex, national origin or disability in theperformance of this Agreement and to take affirmative action in complying with allrelevant Federal and State requirements.B. Compliance with Laws. The Grantee, and all of its related Subgrantees, shall at all timesobserve and comply with all laws, ordinances, rules and regulations of the state, federaland local governments which many affect the performance of the Agreement.C. Non-Assignability. The Parties shall not assign any interest in the Agreement; provided,however, that claims for money due to the Grantee from the Commission under thisAgreement may be assigned after notice and approval of the Commission.D. Personnel. The Grantee represents that it has or will secure at its own expense allpersonnel required to carry out and perform the scope of services required under thisAgreement. Such personnel shall be fully qualified and shall be authorized under state7G-2Attachment number 1Page 359

and local law to work on the Project. Such employees shall not be employees of theCommission.E. Restriction on use of the funds. The Grantee will expend funds consistent with the termsand conditions of this Agreement. Failure to do so may result in legal action to recoverfunds spent inconsistently with the terms and condition of this Agreement without furthernotice. If the Grantee has Subgrantees, the Grantee must require this restriction on use offunds by all of its Subgrantees.F. Taxpayer Identification Number. The Grantee and any Subgrantees must providetaxpayer identification information to the Commission prior to receiving funds under thisAgreement.G. Exhibits. All Exhibits to this Agreement are expressly incorporated by reference andmade a part of this Agreement.Section XVI. Notice.A. All notices required by this Agreement with the exception of Notice provided pursuant toSection XI.C shall be in writing and shall be deemed given when personally delivered orwhen deposited in the United States mails, certified, return receipt requested, first class,postage prepaid and addressed as follows:If to the Commission:If to the Grantee:Mr. William UpchurchExecutive DirectorNC Tobacco Trust Fund Commission1080 Mail Service CenterRaleigh, NC 27699-1080Tel: (919) 733-2160 Fax: (919) 733-2510Mr. Mike DownsInterim County ManagerCabarrus CountyP.O. Box 707Concord, NC 28026-0707Tel: (704) 920-2100B. Each Party may designate another Notice recipient by written communication to the otherParty.8G-2Attachment number 1Page 360

Section XVII. Construction.This Agreement shall be construed and governed by the laws of the State of North Carolina.The Parties do hereby execute this Agreement in duplicate originals:NC Tobacco TrustFund CommissionCabarrus County_____________________William H. TeagueChairman_______________________Mike DownsInterim County ManagerGrant Number 2011-047-199G-2Attachment number 1Page 361

EXHIBIT ASCOPE OF SERVICESPROJECT#: 2011-04747-19GRANT AMOUNT: $75,000GRANTEE: CABARRUS COUNTY for PIEDMONT FARMERSMARKET, INC.PROJECT: WINECOFF EXPANSIONBUDGET:Site Work $75,000*Includes grading, paving, landscaping, fencingAnd other needsTOTAL $75,000FUNDING STIPULATION(S): Grant funds will be available once additional funding forbuilding construction is secured. Funding to pay for expenses on reimbursable plan only.Cabarrus County may assume project administration duties.Cabarrus County, hereinafter called “GRANTEE,” shall carry out the terms of thiscontract as follows:1. GENERAL PROJECT DESCRIPTION & JUSTIFICATION:GRANTEE is a local governmental unit headquartered in Concord, NC. Thepurpose of this grant is to provide funding for site development for the PiedmontFarmer’s Market Winecoff market expansion.The goals and objectives are to develop and expand an adjacent site at the Winecoffmarket for a new vendor shelter. The project will allow more farmer vendors to selltheir products to customers during market hours. The project budget supportsgrading, paving, clearing, landscaping, fencing and other development costs.This is a QAP project that benefits individuals at the farm and manufacturing levelsby providing additional sales areas for farmers to sell their product. The region is aformer home to a large tobacco processor and many former workers have becomefull and part-time farmers, looking to diversify and expand their markets.The effectiveness of the project will be evaluated through grower surveys, customercounts and sales reports. The GRANTEE shall recognize the Tobacco Trust FundCommission as a supporter of this project on all printed materials, on theAttachment number 2G-2Page 362

GRANTEE’s website, news releases, industry meetings, signage at the market andat special events.2. PROJECT REPORTING & FUNDING REQUESTS:GRANTEE shall adhere to the terms and conditions contained in Grant Agreement,Project No. 2011-047-18 which include filing quarterly reports within 15 days of thelast business day of the quarter by using the form shown in Exhibit B to theagreement. This report should also include photos, printed materials, etc., whichhelp to further explain the results of the project.GRANTEE shall also report documented project expenditures and request funds aspreviously agreed upon in Section V of the agreement by using Exhibit C - FinancialRequest Form. Reimbursements may be requested no more frequently than monthlyafter initial grant payments (if applicable) are expended.Within 30 days of completion of the project, GRANTEE shall provide a final reportdetailing the project’s activities and accomplishments.3. GRANT APPLICATION INCORPORATED BY REFERENCE:The GRANTEE’s grant application submitted for this project is herein incorporatedby reference. Satisfactory progress on this project shall be measured by this scopeof services which includes services as presented in the application.To the extent there is a conflict among the provisions of the grant application, theGrant Agreement or this Scope of Services statement, provisions of the GrantAgreement shall first control, then provisions of this Scope of Services statementshall control and finally provisions of the grant application shall control.Requests to change the project budget or ending date must be submitted in writing to the staff of theNC Tobacco Trust Fund Commission. All requests will be reviewed by the NC Tobacco Trust FundCommission Board during its quarterly meeting and grantees will be notified in writing of itsdecision. Please note that notification may take up to 90 days.Attachment number 2G-2Page 363

CABARRUS COUNTY SMALL PROJECTSCAPITAL PROJECT ORDINANCEBE IT ORDAINED, by the Board of County Commissioners of theCounty of Cabarrus, North Carolina that, pursuant to Section 13.2of Chapter 159 of the General Statutes of North Carolina, thefollowing capital project ordinance is hereby adopted:Section 1. The project authorized is for the purpose ofcollecting and appropriating general fund revenues and federaland state grants funds received specifically for use by theappropriate Cabarrus County Department who has received thefunds.Section 2. The Small Projects Fund was previouslyaccounted for as a Special Revenue Fund. Under the direction ofGASB 54, Fund Balance Reporting and Governmental Fund TypeDefinitions, the Small Project Fund shall now be reported as aCapital Projects Fund. The previous Small Projects SpecialRevenue Project Ordinance adopted January 18, 2011 is consideredvoid.Section 3. The officers of this unit are hereby directedto proceed with this project within the terms of the guidelinesas set forth by the federal and state government, GenerallyAccepted Accounting Principles (GAAP) and the budget containedherein.Section 4. The following budgeted amounts are appropriatedfor the projects:Board of Elections Department:HAVA Title I Grants $ 199,664American Disability Act $ 25,621Board of Elections Equipment and Furniture $ 180,206Register of Deeds Department:Register of Deeds Automation & Preservation $ 917,993Soil and Water Department:Clean Water Trust Fund Grant $ 521,833Clarke Creek Grant $ 35,000EEP Contract $ 16,900Operating Expenses (Supplies, Maintenance) $ 6,000Commerce Department:NC Tobacco Trust Fund Grant $ 75,000Cooperative Extension Department:Operational Project Expenses $ 1,657,436Section 5. The following revenues are anticipated to beavailable to complete this project:Board of Elections Department:HAVA Title I Grants $ 199,664Interest on Investments $ 30,206Contribution from General Fund $ 25,621 Attachment number 3G-2Page 364

Contribution from Capital Reserve $ 150,000Register of Deeds Department:Register of Deeds Fees $ 803,186Interest on Investments $ 37,303Contribution from General Fund $ 77,504Soil and Water Department:Clean Water Trust Fund Grant $ 521,833Clarke Creek Grant $ 35,000EEP Contract $ 16,900Operating Revenues (Fees, Donations) $ 4,500Interest on Investments $ 1,500Commerce Department:NC Tobacco Trust Fund – Site Development $ 75,000Cooperative Extension Department:ADFP Grant $ 675,000Deferred Farm Tax Collections $ 55,000Deferred Farm Tax Interest on Investments $ 6,500Donations $ 172,529Contribution from Capital Reserve $ 400,000Contribution from General Fund $ 348,407Section 6. The Finance Officer is hereby directed tomaintain within the Capital Projects Fund sufficient detailedaccounting records.Section 7. Funds may be advanced from the General Fund forthe purpose of making payments as due. Reimbursement to theGeneral Fund should be made in an orderly and timely manner.Section 8. The Finance Officer is directed to report, atthe request of the Board, on the financial status of each projectelement in Section 4 and on the total revenues received orclaimed.Section 9. Copies of this capital project ordinance shallbe furnished to the Clerk to the Governing Board, and to theBudget Officer and the Finance Officer for direction in carryingout this project.Section 10. At the completion of the project, allunrestricted excess funds are transferred to the General Fund andthe Capital Project Ordinance is closed.Section 11. The County Manager is hereby authorized to transferrevenues and appropriation within an ordinance as contained hereinunder the following conditions:a. The Manager may transfer amounts between objects of expendituresand revenues within a function without limitation.b. The Manager may transfer amounts up to $100,000 betweenfunctions of the same ordinance.c. The Manager may transfer amounts between contingency funds whichare set aside for a specific project for budgetary shortfalls orupon the appropriate approval of a change order.d. Upon notification of funding increases or decreases to existing Attachment number 3G-2Page 365

grants or revenues or the award of grants or revenues, theManager or Finance Officer may adjust budgets to match, includinggrants that require a County match for which funds are available.e. The Manager may enter into and execute change orders oramendments to County construction contracts in amounts up to$90,000 when the project ordinance contains sufficientappropriated but unencumbered funds.Adopted this 21st day of November 2011.CABARRUS COUNTY BOARD OF COMMISSIONERSATTEST:BY: _______________________H. Jay White Sr., Chairman__________________________Clerk to the BoardAttachment number 3G-2Page 366

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:New BusinessSUBJECT:Commerce/SWCD - Authorization for Cabarrus Soil and WaterConservation District to Approve Grant Contract with North CarolinaDepartment of Agriculture - $175,000.00BRIEF SUMMARY:A contract must be approved for the Cabarrus Soil and WaterConservation District to formally accept a $175,000 AgricultureDevelopment and Farmland Preservation Trust Fund grant from the NorthCarolina Department of Agriculture. The purpose of the grant is topurchase a permanent conservation easement on a portion of PorterFarms. The contract calls for the County to provide an in-kind match inthe form of staff and/or purchased services which are already included inthe SWCD budget. The landowner is also providing matching funds.REQUESTED ACTION:Motion to accept the grant award and authorization for the Interim CountyManager, County Attorney and Soil & Water Conservation District toprocess and approve the contract as appropriate.EXPECTED LENGTH OF PRESENTATION:5 MinutesSUBMITTED BY:Dennis Testerman, Sr. Resource Conservation SpecialistBUDGET AMENDMENT REQUIRED:NoG-3Page 367

COUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda as aNew Business item.ATTACHMENTSNCDA ADFPTF Grant Contract--Porter FarmCover MemoG-3Page 368

Attachment number 1G-3Page 369

Attachment number 1G-3Page 370

Attachment number 1G-3Page 371

Attachment number 1G-3Page 372

Attachment number 1G-3Page 373

Attachment number 1G-3Page 374

Attachment number 1G-3Page 375

Attachment number 1G-3Page 376

Attachment number 1G-3Page 377

Attachment number 1G-3Page 378

Attachment number 1G-3Page 379

Attachment number 1G-3Page 380

Attachment number 1G-3Page 381

Attachment number 1G-3Page 382

Attachment number 1G-3Page 383

Attachment number 1G-3Page 384

Attachment number 1G-3Page 385

Attachment number 1G-3Page 386

Attachment number 1G-3Page 387

Attachment number 1G-3Page 388

Attachment number 1G-3Page 389

Attachment number 1G-3Page 390

Attachment number 1G-3Page 391

Attachment number 1G-3Page 392

Attachment number 1G-3Page 393

Attachment number 1G-3Page 394

Attachment number 1G-3Page 395

Attachment number 1G-3Page 396

Attachment number 1G-3Page 397

715 Cabarrus Ave. W.Room 301Concord, NC 28027-6214Telephone: 704-920-3300Fax: 704-795-6432Email:detesterman@cabarruscounty.usWebsite: www.cabarruscounty.us/SandW/BOARD OF SUPERVISORSJeff GoforthChairmanLouis SutherVice-ChairmanNed HudsonSecretary-TreasurerJohnathon JohnsonMemberVicky PorterMemberTommy PorterAssociate MemberBob RitchieAssociate MemberSTAFFAmy GriffithAdministrative SecretaryDaniel McClellanResource Conservation SpecialistMEMORANDUMTO: Board of CommissionersFROM: Dennis TestermanDATE: October 27, 2011RE: NCDA Agricultural Development and Farmland PreservationTrust Fund Grant Contract for Conservation Easement onPorter FarmsENCL.: Contract DocumentA grant application submitted by Cabarrus SWCD to the subject TrustFund last December was approved for funding in the amount of$175,000 for purchase of a permanent conservation easement on aportion of Porter Farms. The Conservation District plans to use thesefunds in turn as a match for a $350,000 grant application to the U. S.Department of Agriculture Farm and Ranchland Protection Program.The Porter’s also have committed to providing a $175,000 in-kind match.The resulting conservation easement will provide permanentpreservation for a minimum of 54 acres of farmland that are zoned“Agriculture Open,” and already enrolled for ten years in the EnhancedVoluntary Agriculture District program.The conservation easement resulting from this grant contract willpermanently preserve private working land and the green infrastructurethat provides food and fiber. This project will result in economic andenvironmental benefits that improve the quality of life in CabarrusCounty. Conservation easements are consistent with BOC and SWCDstrategic planning goals.What better farm to be partially preserved with a permanentconservation easement than Porter Farms, winner of the 1999 NorthCarolina Conservation Farm Family and the 2011 SwisherSweets/Sunbelt Expo Southeastern Farmer of the Year awards!Dennis TestermanResource Conservation SpecialistAttachment number 2G-3Page 398

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Appointments to Boards and CommitteesSUBJECT:Appointment - Adult Care Home Community Advisory CommitteeBRIEF SUMMARY:An application was received from Annette Archer and forwarded to theRegional Ombudsman for consideration. There are currently five (5)vacant positions on this Committee.REQUESTED ACTION:Motion to appoint Annette Archer to the Adult Care Home CommunityAdvisory Committee for an initial one-year term ending November 30,2012, subject to approval by the Regional Ombudsman.EXPECTED LENGTH OF PRESENTATION:1 MinuteSUBMITTED BY:Kay Honeycutt, Clerk to the BoardBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.H-1Page 399

ATTACHMENTSRosterApplications on FileApplication - ArcherApplication - HaglerH-1Page 400

ADULT CARE HOME COMMUNITY ADVISORY COMMITTEE(Formerly Domiciliary Home Community Advisory Committee)3-Year Term17-Member BoardKaren A. Pensgen APPOINTMENT: 06/19/005901 Havencrest Court NW REAPPOINTMENT: 06/18/01Concord, NC 28027-7820 REAPPOINTMENT: 06/15/043-year term REAPPOINTMENT: 05/21/07*REAPPOINTMENT: 06/21/10*TERM EXPIRING: 06/30/13Joanne Yurchison APPOINTMENT: 07/26/041531 Hansome Lane REAPPOINTMENT: 08/15/05Concord, NC 28027 REAPPOINTMENT: 09/22/083-year term REAPPOINTMENT: 07/18/11*TERM EXPIRING: 07/31/14Jerry V. Shinn APPOINTMENT: 12/17/072903 Sapp Road REAPPOINTMENT: 01/20/09Concord, NC 28025 TERM EXPIRING: 12/31/11Ed Burns APPOINTMENT: 05/18/094222 Mackenzie Court REAPPOINTMENT: 06/21/10Concord, NC 28027 TERM EXPIRING: 05/31/13Jack Boyer APPOINTMENT: 08/17/09401 Falcon Drive REAPPOINTMENT: 08/16/10Concord, NC 28025 TERM EXPIRING: 08/31/13Teresa Dakins APPOINTMENT: 02/21/112152 Montford AvenueConcord, NC 28027 TERM EXPIRING: 02/28/12Esther Turner APPOINTMENT: 05/16/119000 Mauney RoadMt. Pleasant, NC 28124 TERM EXPIRING: 05/31/12Sandra Miller APPOINTMENT: 07/18/111120 Brigadoon CourtConcord, NC 28025 TERM EXPIRING: 07/31/12Lacee Monte APPOINTMENT: 07/18/11216 Beverly Drive NEConcord, NC 28025 TERM EXPIRING: 07/31/12Marie Ramseur APPOINTMENT: 07/18/112989 Brantley RoadKannapolis, NC 28083 TERM EXPIRING: 07/31/12Attachment number 1H-1Page 401

Jinitza Stevenson APPOINTMENT: 07/18/11220 Dixie DriveKannapolis, NC 28083 TERM EXPIRING: 07/31/12Dr. Arvind Vasudevan APPOINTMENT: 07/18/11851 Burrage Road NEConcord, NC 28025 TERM EXPIRING: 07/31/12(5 VACANT Positions)* Exception to Appointment PolicyAttachment number 1H-1Page 402

Adult Care Home Community Advisory CommitteeApplications on FileOctober 26, 2011Annette Archer 3601 Cauble Road Mt. Pleasant, NC 28124Mitchell Hagler * 3308 Kendale Avenue NW Concord, NC 28027* Appointed to Nursing Home Community Advisory CommitteeAttachment number 2H-1Page 403

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Appointments to Boards and CommitteesSUBJECT:Appointment - Nursing Home Community Advisory CommitteeBRIEF SUMMARY:Ms. Dianna Bingle has submitted an application to serve on the NursingHome Community Advisory Committee. She has been prequalified by theRegional Ombudsman. The Commerce Department has confirmed she isa Cabarrus County resident although she has a Charlotte address. Thereare currently six (6) vacant positions on this Committee.REQUESTED ACTION:Motion to appoint Dianna Bingle to the Nursing Home CommunityAdvisory Committee for a 1-year term ending November 30, 2012.EXPECTED LENGTH OF PRESENTATION:1 MinuteSUBMITTED BY:Kay Honeycutt, Clerk to the BoardBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.H-2Page 404

ATTACHMENTSRosterApplications on FileApplication - BingleApplication - MillerApplication - MonteApplication - StevensonApplication - VasudevanH-2Page 405

NURSING HOME COMMUNITY ADVISORY COMMITTEE3-Year Term12-Member BoardPeggy Yost APPOINTMENT: 01/20/091352 Cold Springs Road REAPPOINTMENT: 12/21/09Concord, NC 28025 TERM EXPIRING: 01/31/13Sylvia Currie-Johnson APPOINTMENT: 03/16/091547 Kingston Drive REAPPOINTMENT: 03/15/10Kannapolis, NC 28083 TERM EXPIRING: 03/31/13Karen Gabbert APPOINTMENT: 04/20/09133 Carolina Avenue REAPPOINTMENT: 04/19/10Concord, NC 28025 TERM EXPIRING: 04/30/13G. Mitchell Hagler APPOINTMENT: 12/21/093308 Kendale Avenue NW REAPPOINTMENT: 03/21/11Concord, NC 28027 TERM EXPIRING: 12/31/13Joye Starnes APPOINTMENT: 07/18/11P.O. Box 6070Concord, NC 28027 TERM EXPIRING: 07/31/12Linda Barnhardt APPOINTMENT: 10/17/112860 Mt. Pleasant Road SMt. Pleasant, NC 28124 TERM EXPIRING: 10/31/126 VACANT PositionsGS 130-9.5Attachment number 1H-2Page 406

NURSING HOME COMMUNITY ADVISORY COMMITTEEApplications on FileOctober 26, 2011Dianna Bingle 5503 River Falls Drive Charlotte, NC 28215Sandra Miller* 1120 Brigadoon Court Concord, NC 28025Lacee Monte* 216 Beverly Drive NE Concord, NC 28025Jinitza Stevenson* 220 Dixie Drive Kannapolis, NC 28083Dr. Arvind Vasudevan* 851 Burrage Road NE Concord, NC 28025* Appointed to Adult Care CACAttachment number 2H-2Page 407

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:ReportsSUBJECT:PBH - Presentation of the 2011 First Quarter Dashboard ReportBRIEF SUMMARY:PBH Director Anna Yon will present the 2011 First Quarter Dashboardreport at the regular meeting.REQUESTED ACTION:Receive report.EXPECTED LENGTH OF PRESENTATION:10 MinutesSUBMITTED BY:Anna Yon, DirectorPBH Community Operations CenterBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.ATTACHMENTSReportI-1Page 408

Dashboard Report for Cabarrus CountyFYTD Sep'1110/20/2011Cabarrus County FundingCOUNTY FUNDED PROGRAMS (Report as of 10/12/11)Cabarrus CountyActual $ Expenses% to TotalCrisis Recovery Centers $12,78612.5%Crisis Recovery Centers - Indigent Meds $8,2808.1%Mobile Crisis $18,24417.9%Psych Support $2,9442.9%Emergency Backup Staffing $2690.3%Medication Assistance - Indigent Meds $22,08221.7%Advanced Access $32,87832.3%Emergency After Hours $4,4164.3%Total $101,899100.0%Total County Funding% of Funds Spent through August 31, 2011$107,63294.7%Number of Consumers Served by Funding(Report as of 10/6/2011)2,500Number of Consumers Served by Total, Medicaid and State2,0001,5001,000500-Oct'10 Nov'10 Dec'10 Jan'11 Feb'11Total Mar'11 Apr'11 Medicaid May'11 Jun'11 StateJul'11 Aug'11 Sep'11Page 1 of 6I-1Attachment number 1Page 409

Dashboard Report for Cabarrus CountyFYTD Sep'1110/20/2011Registry of Unmet Needs for Cabarrus County(Report as 10/6/2011)150125Innovations Registry of Unmet NeedsInnovations is the PBHMedicaid Waiver forpeople withDevelopmentalDisabilities.# of Consumers100755025Total # of people inPBH area waiting forInnovations WaiverServices:431-50Residential Registry of Unmet NeedsResidential Services forpeople withDevelopmentalDisabilities40# of Consumers3020Total # of people inPBH area waiting forResidential Services:11610-# of Consumers50403020ADVP Registry of Unmet NeedsADVP is a source offunding for vocationalservices such asVocational Workshopand SupportedEmployment. Thisservice is for peoplewith developmentaldisabilities.10-Total # of people in PBHarea waiting for ADVPServices:121Page 2 of 6I-1Attachment number 1Page 410

Dashboard Report for Cabarrus CountyFYTD Sep'1110/20/2011Number of Consumers Served and Expenses by Service Category(Report as of 10/7/2011)Number of Consumers Served by Service CategoryAll Funding Sources FYTD Sep'11• Residential - Group settings thatserve people across all disabilitygroupsOutpatient2,12362%Residential2317%Community81124%ICF251%Innovations1594%Inpatient792%• Community - Services such asCommunity Support, Intensive In-Home Services, AssertiveCommunity Treatment Team• ICF - Intermediate Care Facilityfor the Mentally Retarded; Medicaidfunded group home• Innovations - Medicaid Waiverfor People with DevelopmentalDisabilities• Inpatient - Hospital basedpsychiatric care• Outpatient - Services received inthe community including evaluation,therapy, and psychiatric care(Report as of 10/7/2011)Expense Amounts by Service CategoryAll Funding Sources FYTD Sep'11Residential16%Community19%Outpatient14%ICF14%Inpatient7%Innovations30%Page 3 of 6I-1Attachment number 1Page 411

Dashboard Report for Cabarrus CountyFYTD Sep'1110/20/2011Number of Consumers Served and Expenses by Service Category(Report as of 10/7/2011)Distinct Number Served - Medicaid Funding2,0001,6001,200800400-Community ICF Innovations Inpatient Outpatient Residential1st Qtr FY10-11 525 24 142 60 1,852 791st Qtr FY11-12 591 25 159 40 1,638 58$2,000,000Expenses by Service Category - Medicaid Funding$1,600,000$1,200,000$800,000$400,000$-Community ICF Innovations Inpatient Outpatient Residential1st Qtr FY10-11 $926,458 $622,509 $1,814,105 $261,173 $597,134 $630,1471st Qtr FY11-12 $792,522 $679,000 $1,527,788 $188,554 $532,537 $464,907Innovations - Consumers Served and Costs of Services(Report as of 10/7/2011)C Waiver Recipients - Number ServedC Waiver Recipients - Costs of Service175$700,000150125$600,00010075$500,00050$400,00025-Jul Aug Sep$300,000Jul Aug SepFY10-11FY11-12FY10-11FY11-12Page 4 of 6I-1Attachment number 1Page 412

Dashboard Report for Cabarrus CountyFYTD Sep'1110/20/2011Page 5 of 6I-1Attachment number 1Page 413

Dashboard Report for Cabarrus CountyFYTD Sep'1110/20/2011Provider Information for Cabarrus County - Number of Consumers Served and Payments(Report as of 10/7/2011)Top 10 Providers - Number Served FYTD Sep'11 Top 10 Providers - Total Paid Claims FYTD Sep'11Daymark Recovery Services 768 Independent Opportunities $ 545,215CMC - NorthEast 532 Piedmont Residential Development Ctr $ 481,145RHA Health Services 271 RHA Health Services $ 354,490McLeod Addictive Disease Center 168 Monarch $ 332,355Daymark - Mobile Crisis Management 148 Daymark Recovery Services $ 322,217Monarch 127 Easter Seals UCP NC & Virginia $ 230,409Easter Seals UCP NC & Virginia 106 McLeod Addictive Disease Center $ 150,739ACT Medical Group 103 Rowan Vocational Opportunities $ 148,585Rowan Vocational Opportunities 90 Developmental Disabilities Resources $ 135,569Daymark - CRC Unit Cabarrus County 83 Community Living Concepts (CLC) $ 124,727Detailed Services by Provider and Number of Consumers Served(Report as of 10/7/2011)Cabarrus County Providers - Services# of Distinct Consumers ServedJul'11 Aug'11 Sep'11 Total• CMC - Northeast, Inc.Inpatient Physician Services 4 4 8 13Physician Services (State Funded) 1 - 1 2Outpatient Outpatient Treatment - Screening/Evaluation 38 38 38 111Outpatient Treatment - Family Therapy 18 25 28 52Outpatient Treatment - Group Therapy 7 6 6 10Outpatient Treatment - Individual Therapy 63 78 48 127Outpatient Treatment - Physician Services 141 152 139 355Psychological Testing 10 17 6 29Total CMC - Northeast, Inc. 247 270 247 532• Daymark Recovery ServicesCommunity Case Management 4 11 12 16Outpatient Alcohol and/or Drug Assessment 5 4 1 10Outpatient Treatment - Screening/Evaluation 118 116 97 311Outpatient Treatment - Family Therapy 21 25 21 41Outpatient Treatment - Group Therapy 220 212 171 328Outpatient Treatment - Individual Therapy 126 143 68 240Outpatient Treatment - Physician Services 119 153 138 305Substance Abuse - Intensive Outpatient 6 13 9 14Total Daymark Recovery Services 460 474 378 768• McLeod Addictive Disease Center, Inc.Outpatient Alcohol and/or Drug Assessment 3 2 4 9Opioid Treatment 157 152 144 166Outpatient Treatment - Group Therapy - - 1 1Outpatient Treatment - Individual Therapy 50 51 55 63Total McLeod Addictive Disease Center, Inc. 157 153 146 168Page 6 of 6I-1Attachment number 1Page 414

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:ReportsSUBJECT:Library - Annual State ReportBRIEF SUMMARY:The North Carolina Public Library Survey is submitted to the State Libraryof North Carolina annually in accordance with NCGS 153A-266 and NCAdministrative Code 07 NCAC 02E.0301.REQUESTED ACTION:Receive report for informational purposes only. No action required.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Dana Eure, Library DirectorBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.ATTACHMENTS2010-2011 Cabarrus County Public Library State ReportI-2Page 415

Cabarrus County Public Library2010-2011 North Carolina Public Library SurveyIdentification (#1-19)1 Name of library system2 County(ies)3 Mailing address4 City (of mailing address)5 Zip code (5-digit standard)6 Zip code extension (4-digits)7 Street address8 City (of street address)9 Zip code (5-digit standard)10 Zip code extension (4-digits)11 Name of library director12 Library director's phone number (including area code; omitspaces and punctuation)13 Library administration's fax number (including area code; omitspaces and punctuation)14 Library director's e-mail addressPerson Completing Form15 Name16 Title17 Phone number (including area code; omit spaces andpunctuation)18 Fax number (including area code; omit spaces and punctuation)19 E-mail addressLibrary Profile (#20-24)Service Outlets20 Number of central libraries21 Number of branch libraries22 Number of bookmobiles23 Number of other mobile unitsService Hours24 TOTAL hours open to public per year (add lines 152 for alllocations)Cabarrus County Public LibraryCabarrus27 Union Street NorthConcord28025479327 Union Street NorthConcord280254793Dana M Eure(704) 920-2063(704) 784-3822dmeure@cabarruscounty.usDana EureDirector of Libraries(704) 920-2063(704) 784-3822dmeure@cabarruscounty.us13018,528Library Staff (#25-36)Personnel as of June 30, 201125 FTE librarians with MLS accredited by ALA826 FTE librarians with MLS not accredited by ALA027 TOTAL FTE MLS librarians (add lines 25 + 26)8.0028 All other paid FTE staff (Including plant operations, security and 24.475maintenance staff)29 TOTAL FTE staff (add lines 27 + 28)32.48Professional Salaries Attachment number 1I-2Page 416

30 Director's salary as of July 1, 201131 Salary Range of Library Director Position32 Year of Appointment of Library Director33 Minimum MLS librarian salary as of July 1, 201134 Minimum paraprofessional hourly rate - with high schooldiploma35 Minimum paraprofessional hourly rate - with 2 years of college36 Minimum paraprofessional hourly rate - with 4 year degree$83,344.3774147.55-114455.242009$41,290.12$14.10$14.10$14.10Operating Income (#37-47)Local Government Funds37 Municipal funds38 County funds39 TOTAL Local Income (add lines 37 + 38)State Funds40 Aid to Public Libraries grant41 Other state funding42 TOTAL State Funds (add lines 40 + 41)Federal Funds43 LSTA grants44 Other Federal funds45 TOTAL Federal Funds (add lines 43 + 44)Other Funds46 Other funds (e.g. fines and fees, foundation grants, etc.)47 TOTAL Operating Income (add lines 39 + 42 + 45 + 46)Operating Expenditures (#48-63)Personnel48 Salaries and wages49 Employee benefits50 TOTAL Personnel Expenditures (add lines 48 + 49)Collection51 Print Materials Expenditures52 Electronic Materials Expenditures53 Other Materials Expenditures54 Total Collection Expenditures (add lines 51 + 52 + 53)Other55 Other operating expenditures56 TOTAL Operating Expenditures (add lines 50 + 54 + 55)Unencumbered Operational Balance57 Total unencumbered operational balanceCapital58 Local capital income59 State capital income60 Federal capital income61 Other capital income62 Total capital income (add lines 58 + 59 + 60 + 61)63 Total capital expendituresI-2$0$1,902,583$1,902,583155890.35$9,011$164,901$100,000$0$100,000$287,025$2,454,509$1,356,225$490,726$1,846,951$219,099$31,089$25,087$275,275$193,221$2,315,447$139,061$0$0$0$800,000$800,000$800,000Attachment number 1Page 417

Collection (#64-83)Print64 Cataloged adult fiction books65 Cataloged adult non-fiction books66 TOTAL Cataloged Adult Books (add lines 64 + 65)67 Cataloged juvenile fiction books68 Cataloged juvenile non-fiction books69 TOTAL Cataloged Juvenile Books (add lines 67+ 68)70 TOTAL Book Volumes (add lines 66 + 69)71 Serial volumes72 GRAND TOTAL Book & Serial Volumes (add lines 70 + 71)73 Other Print MaterialsElectronic Materials74 Electronic Books (E-Books)Licensed Databases75 Local76 NC LIVE77 Other cooperative agreementsNon-Print Materials78 Audio - physical units79 Audio - downloadable titles80 Video - physical units81 Video - downloadable titles82 Other Non-Print MaterialsCurrent Serial Subscriptions83 Current Print Serial Subscriptions83,49077,192160,68257,24031,06288,302248,9842,239251,2230065614,44605,997014350Service Measures: Circulation (#84-103)Circulation by Format84 Adult Fiction Books85 Adult Non-Fiction Books86 TOTAL Adult Books (add lines 84 + 85)87 Juvenile Fiction Books88 Juvenile Non-Fiction Books89 TOTAL Juvenile Books (add lines 87 + 88)90 TOTAL Book Circulation (add lines 86 +89)91 Periodicals92 Other Print Materials93 TOTAL Print Circulation (add lines 90 + 91 + 92)94 Audio95 Video96 Other Non-Print Materials97 TOTAL Non-Print Circulation (add lines 94 + 95 + 96)98 TOTAL Circulation (add lines 93 + 97)Circulation by Location253,47069,928323,398233,22555,286288,511611,90900611,90924,89960,731085,630697,539281,07999 Grand Total Circulation: Central Library Attachment number 1I-2Page 418

100 Grand Total Circulation: Branches101 Grand Total Circulation: Bookmobiles102 Grand Total Circulation: Other103 TOTAL Grand Total Circulation (add lines 99 + 100 + 101 +102) Note: #103 must be equal to #98.Other Service Measures (#104-128)Registered Borrowers104 Number of adults105 Number of juveniles106 TOTAL Registered Users (add lines 104 + 105)Attendance in Library107 Number of persons entering library during the yearPrograms108 Number of adult programs - in library109 Number of adult programs - outside library110 Number of children's programs - in library111 Number of children's programs - outside library112 Number of young adult programs - in library113 Number of young adult programs - outside library114 TOTAL Programs (add lines 108 + 109 + 110 + 111 + 112 +113)115 Adult program attendance - in library116 Adult program attendance - outside library117 Children's program attendance - in library118 Children's program attendance - outside library119 TOTAL Children's program attendance (add lines 117 + 118)120 Young Adult program attendance - in library121 Young Adult program attendance - outside library122 TOTAL Young Adult program attendance (add lines 120 +121)123 TOTAL Program Attendance (add lines 115+ 116 + 119 + 122)124 Meeting Room Use (Non-library)125 Meeting Room Attendance (Non-library)Reference Transactions126 Number of reference questionsInterlibrary loans127 Number of items loaned128 Number of items borrowed416,46000697,53951,61715,26766,884397,4111795633105608832,1703920,8317,62128,452642064231,3033181,47859,696123287Electronic Technology (#129-134)Services129 Library's Home Page AddressNumber of Internet Terminals130 Number used by staff only131 Number used by general publicUsers132 Number of users of Internet Computers in a year133 Remote OPAC SessionsI-2www.cabarruscounty.us/library525264,9660Attachment number 1Page 419

134 Virtual Visits0Branch Information (#135-159)To add a new library outlet or change the name of an existing outlet, you must contact Laura O'Donoghue, State Data Coordinator, at (919-807-7419)135 Name of branch136 Mailing address137 City138 Zip code (5-digit standard)139 Zip code extension (4-digits)140 Street Address141 City (of street address)142 Zip code (5-digit standard)143 Zip code extension (4-digits)144 County145 Phone number (including area code; enter numbers only)146 Fax number (including area code; enter numbers only)147 Name of librarian or branch head148 Email address149 Building square feet150 FTE staff151 Hours of operation152 Public Service Hours Per Year153 Number of Weeks Library Outlet is Open154 PLSC ID155 PLSC SEQ156 LIB ID157 Outlet type code158 Number of bookmobiles (when outlet type code = BS)159 Metropolitan status code135 Name of branch136 Mailing address137 City138 Zip code (5-digit standard)139 Zip code extension (4-digits)140 Street Address141 City (of street address)142 Zip code (5-digit standard)143 Zip code extension (4-digits)144 County145 Phone number (including area code; enter numbers only)146 Fax number (including area code; enter numbers only)147 Name of librarian or branch head148 Email address149 Building square feet150 FTE staff151 Hours of operationI-2CABARRUS COUNTY PUBLIC LIBRARY27 UNION STREET NORTHCONCORD28025479327 Union St. NorthConcord280254793CABARRUS(704) 920-2050(704) 784-3822Dana M Euredmeure@cabarruscounty.us26,28019.47M-Th: 9:00 a.m. - 7:00 p.m. Every other Sat: 9:00a.m. - 5:00 p.m.2,28852NC0021C-CABARRUS-CCEN/ACCKANNAPOLIS BRANCH LIBRARY850 MOUNTAIN STREETKANNAPOLIS280812000850 Mountain St.Kannapolis280812000CABARRUS(704) 920-1180(704) 938-3512Teresa B. Prathertbprather@cabarruscounty.us15,0007M-Th: 9:00 a.m. - 8:00 p.m. Every other Sat: 9:00a.m. - 5:00 p.mPage 420Attachment number 1

152 Public Service Hours Per Year153 Number of Weeks Library Outlet is Open154 PLSC ID155 PLSC SEQ156 LIB ID157 Outlet type code158 Number of bookmobiles (when outlet type code = BS)159 Metropolitan status code135 Name of branch136 Mailing address137 City138 Zip code (5-digit standard)139 Zip code extension (4-digits)140 Street Address141 City (of street address)142 Zip code (5-digit standard)143 Zip code extension (4-digits)144 County145 Phone number (including area code; enter numbers only)146 Fax number (including area code; enter numbers only)147 Name of librarian or branch head148 Email address149 Building square feet150 FTE staff151 Hours of operation152 Public Service Hours Per Year153 Number of Weeks Library Outlet is Open154 PLSC ID155 PLSC SEQ156 LIB ID157 Outlet type code158 Number of bookmobiles (when outlet type code = BS)159 Metropolitan status code135 Name of branch136 Mailing address137 City138 Zip code (5-digit standard)139 Zip code extension (4-digits)140 Street Address141 City (of street address)142 Zip code (5-digit standard)143 Zip code extension (4-digits)144 County145 Phone number (including area code; enter numbers only)146 Fax number (including area code; enter numbers only)147 Name of librarian or branch head148 Email address149 Building square feetI-22,28852NC0021C-CABARRUS-KBR0NCMT. PLEASANT BRANCH LIBRARY8556 COOK STREETMT. PLEASANT2812476868556 Cook St.Mt. Pleasant281247686CABARRUS(704) 436-9955(704) 436-8205Laurel Reisenlrreisen@cabarruscounty.us3,7802Monday - Thursday 9 am - 1 pm; 2 pm - 7 pm1,87252NC0021C-CABARRUS-MBR0NCHarrisburg Library201 Sims ParkwayHarrisburg28027N/A201 Sims ParkwayHarrisburg28027N/ACABARRUS(704) 920-2080(704) 455-2094Lynn Sackllsack@cabarruscounty.us10,000Page 421Attachment number 1

150 FTE staff151 Hours of operation152 Public Service Hours Per Year153 Number of Weeks Library Outlet is Open154 PLSC ID155 PLSC SEQ156 LIB ID157 Outlet type code158 Number of bookmobiles (when outlet type code = BS)159 Metropolitan status code4Monday - Thursday 9 am - 7 pm2,08052N/AC-Cabarrus-HBRN/ANCPLSC Codes (#160-168)These items are used to identify characteristics of the library for comparative analysis. These values will not usually requirechanges from year to year. If you do change an item, please include a note on the STATE tab for that item, explaining thereason for the change.160 PLSC ID161 LIB ID162 Interlibrary Relationship Code163 Legal Basis Code164 Administrative Structure Code165 PLSC Public Library Definition166 Geographic Code167 Legal Service Area Boundary Change168 Population of the Legal Service AreaNC0021C-CABARRUSNOCOMOYesCO1No174,255Attachment number 1I-2Page 422

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:ReportsSUBJECT:CSLE - Council for a Sustainable Local Economy - ReportBRIEF SUMMARY:An update on the Council's initiatives is provided for informationalpurposes.REQUESTED ACTION:No action required.EXPECTED LENGTH OF PRESENTATION:SUBMITTED BY:Shannon Johnson, Sustainable Local Economy Project ManagerBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:ATTACHMENTSRetreat SummaryI-3Page 423

Cabarrus County Council for a SustainableLocal EconomyPlanning RetreatOctober 29, 2011Summary ReportAttachment number 1I-3Page 424

Table of Contents1. Introduction .............................................................................................................................................. 32. Participants ............................................................................................................................................... 33. Review of Major Milestones of the Council ............................................................................................ 44. Visioning Success ...................................................................................................................................... 55. Context Map Understanding Where We Are ....................................................................................... 66. Internal Assessment of Council (SPOT Analysis) ..................................................................................... 87. Visioning ................................................................................................................................................. 108. Refining the Vision ................................................................................................................................. 129. Mission Statement ................................................................................................................................. 1410. County Government Leadership Input ................................................................................................ 1411. Next Steps ............................................................................................................................................. 15Type chapter title (level 2) ........................................................................................................................ 5Type chapter title (level 3) .................................................................................................................... 6Attachment number 1I-3Page 425

)ntroductionThis report summarizes the Cabarrus County Council for a Sustainable Local Economy planning retreatheld at St. James Lutheran Church in Concord on Saturday, October 29, 2011. The report describes theactivities, comments, and ideas of the Council members, as well as accomplishments and next steps.The major headings of this report correspond to the key agenda items and discussions during thesession. ParticipantsCarter, PhilClay, LoriFleming, A.L.Fulton, JimGreer, ShermanHigbee, RobertKing, WayneKnipp, JoshLong, RonniePinto, ChrisTalbert, JerryShannon Johnson, Project ManagerWarren Miller, Fountainworks, FacilitatorAttachment number 1I-3Page 426

Review of Major Milestones for theCouncilWhat have we achieved since our formation in April of 2011?A L C C “ L E C“LE accomplishments and milestones since its formation. Following are the accomplishments highlighted inthis segment:March 21 st , 2011 - Cabarrus County Board of Commissioners adopts the CSLE inauguralmembership.April 4 th , 2011 The CSLE meets for the first time with special guest Michael Shuman.May 12 th , 2011 CSLE adopts a Standing Committee structure to facilitate work outside of regularmeetings and initial goals established for the Council.June 27 th , 2011 Bylaws are established for the Council.July 25 th , 2011 - T C F “ want to start a business seminars are planned for the fall.September 9 th , 2011 CSLE begins participation in 10 days of the Cabarrus County Fair with theFood Policy Council.October 17 th , 2011 The 1 st So you want to start a business seminar is successfully held in MountPleasant.October 27 th , 2011 The 2 nd successful seminar is held in Midland.October 29, 2011 Inaugural CSLE planning retreat is held in Concord.Attachment number 1I-3Page 427

Visioning SuccessAfter reviewing the 2011 accomplishments, the team participated in a success visioning exercise. Thepurpose of this task is to understand the different pictures of success to determine the most commonlyagreed upon themes that compose the vision of the success of the CSLE.The following ideas were generated during this exercise.local investing in local banksreliability within the councilseriousness and real about intentions and actionsadequate employmentemployment readinesslocal companies expansion, hiringlocal resurces for small businessesgovernment alignment with local business successbusiness management help to local small businessessuccess in downtown Concordshop local, buy local is the normstrong local economymore purchasing of goods and services locallygreater awareness of services and products within the Countycommunity involvementmore business competetive County both internally and externallydiverse economysuccess of local businessstrengthen social capital and political capitalbenefits to the greater goodroad blocks removed for start up businessesincrease local tax base to increase funding for education and communityCounty is more self sufficient and less reliant upon external inputseconomic benefits are for everyoneload of what has to be financed within the County is spread over a wide base to ensure resiliencemeasures to keep Cabarrus dollars within the Countyidentify deterrences to business developmentimproved capitalsynergies between Cabarrus Regional Chamber and CSLEengagement of community in the causeeducated communityAttachment number 1I-3Page 428

The themes generated from this exercise follow.Local business is priortyCommunity invovlementRemoval of impediments to businessSelf-preservation in the larger senseNo duplication of services or efforts within communityMotivation to do the right thing its personalAction not an academic exerciseMeasurable changeCouncil can be a collaborative entity with all of the other organizations and groups within theCounty to capitalize on knowledge and strengths Context Map Understanding wherewe areThe Council participated in the context map exercise is to provide participants with an understanding ofcurrent issues, trends and factors that have an impact on the Food Policy Council today. Building off oftheir collective knowledge, members were able to better understand and respect the complexities of C The context map categories included global, national, and economic trends; local activities; Cabarrusassets; and what businesses need. Michael Shuman consulted to populate some of the economic trenddata. The council worked through populating the remaining parts of the map.Context map categories and summary bullet points are listed below:Global TrendsGlobal economy less reliable for generating wealthMore crises (financial, security, environmental) puts a premium on local relianceEnergy prices will rise significantly which puts a premium on manufacturing items at the local levelTechnology global communicationsNational TrendsAttachment number 1I-3Page 429

Shrinking government budgets economic development self-financedPotential for major deregulation of securities law savings into local banks and businessesLocal TrendsSuccess of previous economic development initiatives?Varying economic development philosophies in Cabarrus CountyTransportation system holding us back, local bus serviceGetting information out to communityLocal ActivitiesRCCC Small Business CenterMidland great planning and land useKannapolis great ideas for local procurement, local investmentCabarrus Assets Entrepreneurs (Moose Drugs) Presence of some companies Land Labor Capital Technology NCRC Kannapolis Rural Environment different kind of people Embrace history Concord Mills Airport Convention CenterWhat Businesses NeedPlanningEntrepreneurship trainingRelationships/AlliancesLocal Purchasing ProgramsLocal InvestmentAdditional NeedsTechnical skills neededAttachment number 1I-3Page 430

Soft skills needed )nternal Assessment of Council spotanalysisAfter assessing their external environment, the participants worked individually and as small groups to C The following is a list of the results of this work.StrengthsSmart, problem solversWell connectedVarying viewpointsDo-ers experienceDedicated, passionateVolunteers self-motivatedSkill setsInformedMichael ShumanProfessional staffCommissioners supportThe Council voted to select the most important of these strengths and the following are thought to bethem.Do-ers experienceVolunteers self motivatedSkill setsProblemsNo representation of 16-24yr.Not a lot of media exposure, publicityBudgetRetention of some Council membersAttachment number 1I-3Page 431

Time constraints of Council membersFocusPerception among others that our work will overlapNegative press public perceptionLack of knowledge of regulations todayCabarrus Jobs Now Defining what we wantLack of community participationThe Council voted to determine the most important problems facing the group and they are below.FocusPerception among others that our work will overlapLack of knowledge of regulations todayBudgetThreatsStay focused on what we can do locallyNegative press public perceptionOpportunitiesRCCCSocial mediaPresentations to community groupsSmall business support education, consulting, government regulationsMedia buy localFavorable/supportive political environmentInternal council intellectual capital/experienceLocal business database internet basedLocal business mutual fundCoupon book incentivesCouncil knows the resources in the communityEncourage informed and supportive elected leaders new and existingEducation opportunities for kids buy local coloring booksIdentify and focus council objectivesCombine government services a single government for the whole county, cities included.Attachment number 1I-3Page 432

VisioningNext, participants were instructed to imagine if it was five years in the future, the Cabarrus CountyCouncil for a Sustainable Economy has been extremely successful and they are on the cover of aprominent magazine or internet site. Working in two teams, they were asked to design a cover story fora magazine of their choosing, including the title and content of the story, pictures, quotes and sidebars.This enabled participants to turn their attention and imaginations toward their desired future anddevelop a set of first draft ideas for their future direction.The C “The magazine is Economy for Tomorrow T C“LE I C CBig HeadlinesWin/Win/Win1. Cabarrus County has the lowest unemployment in the Nation thanks to the CSLE2. Millions of dollars retained in County. All leaks plugged.3. Cabarrus County carbon emissions lowest in state!Open for Business1. CSLE and EDC partner to bring Acura plant to Cabarrus County creates local synergy and builds localsmall businesses.2. CSLE bucking trends and beating the odds keeping money local3. Cabarrus County National model for business growthSidebars C“LE 2. CSLE wins national award for creation national public school program3. Local economy initiatives enable/empower entrepreneurshipAttachment number 1I-3Page 433

Images1. Local Business Putting America to work!2. Pure motivation CSLE networks local business3. Mad local moneyQuotesLocal government does something rightA model for AmericaThe following is a recap of the 2 nd The magazine is TIME and the picture is of a man playing golf, a woman working in her garden and acouple overlooking the water. The headline reads Eat, Stay, Buy, Play How they did it. $Localcommunity sustainable Environmental, Economic, SocialBig Headlines1. Barber Scotia College attracts 1,000+ students to area2. Increase of locally grown food by 125%3. Best air quality in NC4. Reduction of property tax due to new local economy5. Major policy changes due to CSLE6. CSLE Cabarrus County National Model7. Small business sustainability up 20%, sales up 200%8. Cabarrus County a well trained workforceSidebars1. Everything within Cabarrus County2. What we are known forAttachment number 1I-3Page 434

3. Recreational4. Policy revisions and recommendations reduction in barriers to small business5. Consolidation of some county/municipal functions creates better business opportunities.6. Transportation system is efficient and effective saving time and energy7. Educated workforce relevant to NEEDSImages1. A man and his dog slumbering outside on the lawn wonderful air quality!2. Eggs and flour all local!3. How your house can save you money visit a Cabarrus County home and see.QuotesGet your piece of the pieCSLE plans created in 2011 contributed to local economic success Refining the VisionThe group was asked to use the information from the previous exercise and imagine what role the CSLEwill have in Cabarrus County in the future.The following is how the discussion played out.A sustainable local economy within Cabarrus County is or will be:robust full-expansiveall of the things we have mentioned but in a concise, well trained work forcesuccessful local small businesseslow unemploymentAttachment number 1I-3Page 435

emoved barrierswell trained work forcecommunity educated about resources that are available for businesseslocal government is not impeding businesslocal government is powering entrepreneursreduction of external inputs jobs, money, energy, (self-sustainability)large companies are ok but maybe their raw materials are purchased locallyclustering businesses around larger companiesconserving and reducing energy consumption of raw materialsrecyclingeducating the workforcecelebrating businesses that reach a certain number of years within the Countydevelop a synergy so that each group is aware of activities to complement each other and notoverlapIn 5 years the CSLE is:educating would be business owners, target groups, youth, current consumers, current businessowners, and employees of businessespartnering with other economic groups and others to get the job doneimplementing incubating to provide help to brick and mortar facilities or resources to encouragelocal innovationrespected and recognized advocate for regulatory reformpartnering on education and opportunities with pertinent groupssustainable organization research, innovate to be able to continue to help small businesses besuccessful be in front on all of thissustainable organization self-supporting whatever initiatives the organization undertakes arefunded and supported by the business community or member organizationssustainable organization existing in 5 years with service that is valuable and realsustainable organization CSLE will be obsolete and private groups are doing the workhas had an effect on local economy and the triple bottom line is living and thinking that way and theCSLE continues to brainstorm and be ahead of where we need to beemphasizing local and an awareness of local resources and an understanding that making localchoices builds our economy in a more resilient way existsunderstanding policies that may be in place that affect local product and consumption.Attachment number 1I-3Page 436

Mission StatementThe CSLE separated into three groups to work on a mission statement from each. These three ideaswere presented as possible places to start to develop a mission statement.Group1To promote, educate and clarify all local resources and obstacles to develop a sustainable economy.Group2Creation of a local sustainable economy by identifying and removing business obstacles, empoweringbusiness and consumers through educating and communication, coordinating with other organizationsto benefit local business.Group 3To encourage local production, consumption and conservation of local goods and services by providingeducation and coordination of community resources. Not just economic but social and environmentalfocuses.Two members of the group have combined and further refined the Mission Statement to this:"To promote the production and consumption of local goods and services, the responsible use of localresources, and the removal of regulatory barriers to local business growth, through education andcommunity cooperation"They will work with the entire CSLE to develop and adopt the final mission statement within the nextmonth. County Government Leadership)nputAttachment number 1I-3Page 437

Commissioners Bob Carruth and Liz Poole, along with Interim County Manager Mike Downs were inattendance for the wrap up session and a brief history of all that was discussed during the day. Below isa summation of their comments.Commissioner Carruth pointed out that Cabarrus County has a paternalistic business environment thathas consisted of large organizations. From this group (the CSLE) how are the decisions and policies wemake going to affect the small business environment, purchasing policies, etc?Commissioner Poole asked the group to explain how they see putting these ideas into action moving W C W seem to hear from them right now. Who do we see that is going to go out front?There has been some bad press and that could be a threat for you as a group. How are you going tobridge that gap and make a negative into a positive? How are you going to align with those groups?And then, how are you going to give us that information so that we can make decisions utilizing yourexpertise?Mike Downs suggested that in looking at regulations it would be a good idea to consider the text rewritesthat is occurring in planning and zoning. Areas that affect business start ups, like construction,sidewalks, landscaping, etc. Next StepsThe next steps:Refine the mission statement Josh Knipp and Jim FultonLook into road, land use, and development standards Shannon Johnson, Josh Knipp, and ChrisPintoGather a few members of CSLE to refine visioning exercises into draft goals for the entire Council Have CSLE adopt mission, goals, and determine priorities for 2012Attachment number 1I-3Page 438

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:ReportsSUBJECT:BOC - Receive Updates from Commission Members Who Serve asLiaisons to Municipalities or on Various Boards/CommitteesBRIEF SUMMARY:The Chairman suggested time be allotted during work sessions to receiveupdates from Commission members who serve as liaisons to localmunicipalities or that serve on various boards/committees. Thisopportunity will allow the Board as a whole to learn more about what isgoing on at the boards each Commissioner is individually involved with.REQUESTED ACTION:Receive updates and discuss as needed.EXPECTED LENGTH OF PRESENTATION:1 MinuteSUBMITTED BY:Kay Honeycutt, Clerk to the BoardBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.I-4Page 439

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:ReportsSUBJECT:Request for Applications for County Boards/CommitteesBRIEF SUMMARY:Applications are being accepted for the following County Boards/Committees:Adult Care Home Community Advisory Committee - 5 VacanciesAnimal Protection and Preservation Advisory CommitteeConcord Planning and Zoning Commission (ETJ)Council for a Sustainable Local EconomyDepartment of Aging Advisory BoardFood Policy CouncilHarrisburg Fire Advisory BoardHome and Community Care Block Grant CommitteeIndustrial Facilities and Pollution Control Financing AuthorityJuvenile Crime Prevention CouncilNursing Home Community Advisory Committee - 6 VacanciesYouth CouncilA description of each board/committee is attached along with an application forappointment. For more information, contact the Clerk at 704-920-2109 or goto http://www.cabarruscounty.us/government/departments/commissioners/boardscommittees/Pages/default.aspxREQUESTED ACTION:Review the aforementioned list of County Boards/Committees for the benefit ofthe viewing audience and encourage citizens to participate.EXPECTED LENGTH OF PRESENTATION:I-5Page 440

1 MinuteSUBMITTED BY:Kay Honeycutt, Clerk to the BoardBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.ATTACHMENTSVacanciesConcord ETJ MapHarrisburg ETJ MapApplicationYouth Council ApplicationI-5Page 441

CABARRUS COUNTYBOARDS, COMMITTEES, COMMISSIONS AND AUTHORITIESThe Cabarrus County Board of Commissioners makes appointments to a number of boards,committees, commissions and authorities. All citizens of Cabarrus County are encouraged tovolunteer to serve on these boards/committees. To obtain an application for appointment or formore information, please contact Kay Honeycutt, Clerk to the Board, at the GovernmentalCenter, 65 Church Street, SE, Concord, or call (704) 920-2109. The application may also bedownloaded from the County’s website at www.cabarruscounty.us.A listing of the boards/committees is as follows:ADULT CARE HOME COMMUNITY ADVISORY COMMITTEEThis committee seeks to maintain the intent of the Adult Care Home Residents Bill ofRights and to promote community involvement with the homes (homes for the aged,family care homes and homes for developmentally disabled adults). Members cannot beemployed by an adult care home nor have any financial interest, directly or indirectly, inan adult care home. Immediate family of an adult care home resident in CabarrusCounty cannot serve on the committee. Initial appointment is for a term of one year withsuccessive appointments of three-year terms.ANIMAL PRESERVATION & PROTECTION ADVISORY COMMITTEEThe committee's purposes are outlined as follows: (1) Review current operations ofCabarrus County Animal Control; (2) Provide educational materials in several languagesto the Cabarrus County residents on Spay/Neuter, proper feeding, housing andhealthcare for pets; (3) Establish a protocol for the availability for low cost spaying andneutering of pets belonging to indigent residents of Cabarrus County. Members servetwo-year terms.CONCORD PLANNING AND ZONING COMMISSIONThe Commission guides, reviews and regulates land developments within and around theboundaries of the City of Concord. The County Commissioners appoint one memberwho resides in Concord’s extraterritorial jurisdiction area for a term of three years.COUNCIL FOR A SUSTAINABLE LOCAL ECONOMY (CSLE)The CSLE is charged with performing research and analysis, educating the community,developing strategies and making policy recommendations that encourage thedevelopment of a resilient, robust and sustainable local economy in which entrepreneursand creativity thrive and the community prospers. The CSLE is given discretion infulfilling its charge; however, it is specifically directed to address the following:1. To the extent possible, identify “leakage” in the local economy. That is,determine how much money is spent by local businesses, institutions,governments and residents purchasing goods and services from outsideCabarrus County that are available from businesses within Cabarrus County.Additionally, determine the impact, in terms of the number of jobs, of divertingAttachment number 1I-5Page 442

some or all of that spending from outside the county to businesses inside thecounty.2. Identify barriers to success encountered by small businesses as a result ofgovernment policies and regulations. Conversely, identify government policiesand regulations, existing or new, which are helpful to small businesses.DEPARTMENT OF AGING ADVISORY BOARDThis advisory board helps to determine the senior citizen activities to be provided by theCounty as well as the activities and operation of the Senior Center. The 15-memberboard works closely with the Department of Aging. Appointments are for terms of threeyears.FOOD POLICY COUNCILThis Council will identify and strengthen the connections between food, health, naturalresource protection, economic development and the agricultural community. The FoodCouncil will be charged with performing research, educating the community, developingstrategies and making policy recommendations that will encourage the development of arobust, sustainable local food economy and a healthier population.HARRISBURG FIRE ADVISORY BOARDThe Harrisburg Fire Advisory Board advises the Town Council, Town Administrator andthe Fire Chief on matters of policy, administration and operations. The board tracks theprogress of the Harrisburg Fire Department’s key objectives as outlined in the annualreport, reviews the Department’s By-Laws on an annual basis, and recommends changesto the Town Council for final approval.HOME AND COMMUNITY CARE BLOCK GRANT ADVISORY COMMITTEEThis advisory committee assists the Department of Aging with the development of theCounty Aging Funding Plan through the Home and Community Care Block Grant forOlder Adults. The committee is composed of potential public and private providers ofaging services, elected county officials, older adults and representatives of other aginginterests in the county.INDUSTRIAL FACILITIES AND POLLUTION CONTROL FINANCING AUTHORITYThis authority provides for the issuance of revenue bonds to aid in financing (1) industrialand manufacturing facilities which provide job opportunities or better ways to helpalleviate unemployment and raise below-average manufacturing wages and (2) pollutioncontrol facilities for industries. The 7-member authority meets as needed.Appointments are for terms of six years.JUVENILE CRIME PREVENTION COUNCILThe council plans for the needs of adjudicated and at-risk youth and assesses the needfor delinquency treatment and prevention services in Cabarrus County. The 25-membercouncil is made up of a variety of judicial and public agency representatives as well asseven at-large members. Appointments are for terms of two years.Attachment number 1I-5Page 443

NURSING HOME COMMUNITY ADVISORY COMMITTEEThis committee seeks to maintain the intent of the Nursing Home Residents Bill of Rightsfor those persons residing in nursing homes, works to ensure appropriate conditionswithin the nursing homes and promotes community involvement with those homes.Members cannot be employed by a nursing home nor have any financial interest, directlyor indirectly, in a nursing home. Also, no immediate family of a nursing home resident inCabarrus County can serve on the committee. Initial appointments are made for terms ofone year with successive appointments of three years.YOUTH COUNCILThe purpose of the Youth Council is to provide teens in the community an opportunity tobe active citizens. Through experiences and education, youth will be empowered in thecommunity. The Youth Council will expose teens to county government, allow teens anopportunity to discuss issues, and interact with county commissioners and employeesthrough youth-adult partnerships.Attachment number 1I-5Page 444

V-8 STMAY STDAKOTA STS RIDGE AVECONCORD PKWY NMCL APENNSYLVANIA AVES CANNON BLVDDALE EARNHARDT BLVDFLORIDA AVECAROLINA AVELEFLER STSEARS STEASTWOOD DRCONCOR D PKWY SIN RDINDIANA STMT OLIVET RDCLODAVIDSON HWYEVANS ST NWROBERTA RDSKYWAY DRVERLEAUS INTERSTATE 85 NCENTRA L DR NWGOODMAN CIR NECENTRAL DR NWGIBSON DR NWHARRIS ST NWMCGILL AVE NWWHITE ST NWUNION CEM ETERY RD SWGREEN ST SWS LITTLE TEXAS RDVGROVE STCOUNTRY CLUB DR NEMALL D R NEILLA STLAKE CONCORD RD NEFOREST ST NWSUMNER AVE NWLISKE AVE NW2ND ST NW1ST ST NWMISSION OAKS STOLD E A RNHARDT RDF PKWYUS INTERSTATE 85 NBURRAGE RD NECHURCH ST NKERR ST NWCOPPERFIELD BLVD NECABARRUS AVE WSUNDERLAND RD SWWARREN C COLEMAN BLVD SLINDEN AVE SWPALASIDE DR NETODD DR NWBOST AVE SWF AITH DR SWHERITAGE CTROXIE ST NEBEVERLY DR NEUS INTERSTATE 85 SBRANCHVIEW DR NEMIRAMAR ST NETODD DR NEHILLANDALE ST NEBUFFALO AVE NWELM AVE NWUNION ST NSPRING ST NWFRANKLIN AVE NWLEE CT SWPINE CAPE CTJAYCEE RDBRIDLEWOOD PL NEWILHELM PL NECORBAN AVE SWYOUNG AVE SWWEBB RD SWAMHURST ST SWLONG AVE NEMCKINNON AVE NEAMBE R CT SWABINGTON DR NEUNION ST SLINCOLN ST SWWILSON ST NECENTERGROVE RDWILLIAMSBURG CT NEKIDD CT NECAMROSE CIR NECABARRUS AVE ECHESTNUT DR SWWITT LNSPRING ST SWWILSHIRE AVE SWLITAKER LNSUNRISE DRMULLIS R DBLENHEIM CT NEVIRGINIA ST SEDEAL ST SECORBA N AV E SEEASTOVER DR SEMILLER AVE SWFR Y LING AVE SWCOMANOR AVE SWGLEN LAUREL DRB RAFBRANCHVIEW DR SENC HWY 49 SPELA N D RDHILTON L AKE RDOAK TRAIL CIRFOR D DRCRESTSIDE DR SELA WNDALE AVE SEEASTCLIFF DR SETULIP AVE SWPENNINGER RDOLD SALISBURY-CONCORD RDSHEA STIKER D DR SEWOODLAND DR SWSUTHE R RDNEISLER RDCRESTMONT DRTRIPOLIS ST SEFOXWOOD D R SENC HWY 49 NKISER RDAZALEA RDEVELYN DRSETTER L N SEKRIMMINGER AVE SEGAYWOOD DRSAPP RDGOLD HILL RDNC HWY 73 ETWINFOLD AIRPORT RDATANDO RDLAKE LYNN RDWISHON RDCOUNTRY BARN DRS TABL E RDIELD DRFAIRPORT DR SERIDGE RDHEGLAR R DIRISH POTATO RDKIRKWOOD DRHESS RDOLD CHARLOTTE RD SWZION CHURCH RDUS HWY 601 SMORNING DEW DRMap created: 6-3-2009City of ConcordExtraterritorial Jurisdiction (ETJ)I-5ETJCity of ConcordParcelsRiversAttachment number 2Lakes & Ponds²0 0.25 0.5MilesPage 445

CONCORD PKWY SMOREHEAD RDPERFORMANCE DR SWVICTORY LN SWPITTS SCHOOL RD SWARTDALE DR SWTROON DR SWYVONNE DR SWCOCHRAN RDKIM ST SWMILLET ST SWKEENELAND PL SWWHEAT DR SWSOLEN DRMELISSA DRHAMMERMILL DRROBERTA RDTRIUMPH DR SWBLACKWELDER RDLAKELAND RDSANDY LN SWELDORADO DRUNIVERSITY CITY BLVDMACLEOD DRCALDWELL RDTOM QUERY RDLEATHERWOOD LNCARVING TREE DRLAKEVIEW DRCEDAR DRWILLIAMS RDVALHALLA DRAPPLE GLEN DRBERRY RIDGE DRWILLOW LNHUDSON DRZ-MAX BLVDOAKSIDE DRRIDGE LNAUTUMN LNDELL DRPATRICIA AVEPLAZA DRMORRIS DROAKLEY DRROSEWAY CTAUTUMN DRWOODSIDE DRSCHOOL AVECREEKVIEW CTSCHOOL CIRRAILROAD AVEWYNFORD CTBAYBROOK LNCARL PARMER DRCENTER PLACE DRTOWN CENTER RDHOFFNER DRKEE LNRIVERSIDE DRMAIN STBYRON DRKINGS DRSADDLE CREEK CTBOVINE LNHICKORY RIDGE RDRAGING RIDGE RDCOTTON STNC HWY 49 SSHAMROCK RDSTALLINGS RDTIMBERWOOD DRLIVE OAK RDPICCADILY LNLegendTax ParcelsHarrisburg Municipal LimitsHarrisburg ETJ Boundary´Miles0 0.2 0.4 0.8WELLINGTON LNCAMELOT DRSTAFFORD RDSOMERSET LNMCCORKLE LNHUDDERSFIELD DRSHERBORNE DRSAVANNAH RDBENHILL DRSNOW DRROBINSON CHURCH RDTown of Harrisburg, NCETJ BoundaryI-5VICKERY LNGROVESNER STHOUNSLOW LNFRENCH FIELDS LNSTACK RDLEYTON DRPENTON PLMCMILLIAN DRROCKY RIVER RDCabarrus County shall not be held liable for anyerrors in these data. This includes errors of omission,commission, errors concerning the content of thedata, and relative and positional accuracy of the data.These data cannot be construed to be a legaldocument .Primary sources from which these datawere compiled must be consulted for verification ofinformation contained within the data.Map Prepared by Cabarrus County Planning Services,June 2009.Attachment number 3Page 446

Office Use OnlyDATE RECEIVED:Application for Appointment toCabarrus County Advisory Boards and CommitteesThe Cabarrus County Board of Commissioners believes that all citizens should have the opportunity to participate ingovernmental decisions. One way of participating is by serving as a citizen member of one of the County’s variousadvisory boards. If you wish to be considered for appointment to an advisory board, please complete the informationbelow and return it to the CLERK TO THE BOARD OF COMMISSIONERS, P. O. BOX 707, CONCORD, NC 28026-0707, Fax (704) 920-2820. For more information about the various boards, you may contact the Clerk at (704) 920-2109.Advisory Board(s) / Committee(s) Interested In: (Please list in order of preference)1.________________________________________________________________________________________________2.________________________________________________________________________________________________3._______________________________________________________________________________________________❃ ❃ ❃ ❃ ❃ ❃ ❃ ❃ ❃ ❃ ❃ ❃ ❃ ❃Name: ____________________________________________________________________________________________Home Address: _____________________________________________________________________________________Mailing Address (if different):___________________________________________________________________________City / State / ZIP: ___________________________________________________________________________________Resident of Cabarrus County: ____ Yes____ NoTelephone: Home: ___________________________________ Work: _______________________________________Cell: ____________________________________ Fax: _________________________________________Email Address: ____________________________________________________________________________________Occupation:________________________________________________________________________________________Business Address: __________________________________________________________________________________City / State / Zip: ___________________________________________________________________________________Do You Have a N. C. Driver’s License? _____ Yes _____ NoAge (optional): _______________________Number hours available per month for this position: _______________________________________________________Best time of day/or days available:______________________________________________________________________- over -Attachment number 4I-5Page 447

Educational Background: ___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________Business and Civic Experience: ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________Areas of Interest / Skills: ___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________Other County Boards / Committees / Commissions presently serving on: ________________________________________________________________________________________________________Term Expiration Date: ______________Have you ever been charged with and / or convicted of a criminal offense? ________ If so, please explain________________________________________________________________________________________________________________________________________________________________________________________________________________ReferencesList three persons who are not related to you and who have definite knowledge of your qualifications and fitness for theposition for which you are applying.Name Business / Occupation Address TelephoneI understand that this application will be kept on active file for two years and I hereby authorize Cabarrus County to verifyall information included in this application. I further understand this application is subject to the N. C. Public RecordsLaw (NCGS 132-1) and may be released upon request. Meetings of the appointed boards and committees are subject tothe N. C. Open Meetings Law (NCGS 143-318.10)._________________________________Date__________________________________________________________Signature of the ApplicantBOC 001 (Revised 07/06)I-5Attachment number 4Page 448

Attachment number 5I-5Page 449

Attachment number 5I-5Page 450

CABARRUS COUNTYBOARD OF COMMISSIONERSREGULAR MEETINGNOVEMBER 21, 20116:30 P.M.AGENDA CATEGORY:Closed SessionSUBJECT:BOC - Closed Session - Personnel MattersBRIEF SUMMARY:A closed session is needed to discuss personnel matters at the regularmeeting, as authorized by NCGS 143.318-11(a)(6).REQUESTED ACTION:Motion to go into closed session, as authorized by NCGS 143-318.11(a)(6).EXPECTED LENGTH OF PRESENTATION:30 MinutesSUBMITTED BY:Richard M. Koch, County AttorneyBUDGET AMENDMENT REQUIRED:NoCOUNTY MANAGER'S RECOMMENDATIONS/COMMENTS:This item was approved by the Board for inclusion on the Agenda.L-1Page 451

CABARRUS COUNTY BOARD OF COMMISSIONERSCHANGES TO THE AGENDANOVEMBER 21, 2011REQUEST TO TABLE – DECEMBER 19 th MEETING:H-1 Appointment – Adult Care Home Community Advisory CommitteeAdditional Time is Needed for Prequalification Approval from the RegionalOmbudsman Due to Applicant’s Work ScheduleB-1Page 452