cabarrus county board of commissioners regular meeting november ...

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