cabarrus county board of commissioners regular meeting november ...

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