Classification of Property


Revised as of 01/02/2008

For assets not listed below or questions concerning classification, please contact the Wake County Revenue Department at 919-856-5400 or revhelp@co.wake.nc.us.

Real

 Personal

Description

XX

AIR CONDITIONING – BUILDING

XX

AIR CONDITIONING – MANUFACTURING/PRODUCT

XX

AIR CONDITIONING – WINDOW UNITS

XX

AIRPLANES

XX

ALARM SYSTEMS (SECURITY OR FIRE) & WIRING

XX

ASPHALT PLANTS

XX

ATM – ALL EQUIP. & SELF STANDING BOOTHS

XX

AUTO EXHAUST SYSTEMS FOR BUILDING

XX

AUTO EXHAUST SYSTEMS FOR EQUIPMENT

XX

AWNINGS

XX

BALERS (PAPER, CARDBOARD, ETC.)

XX

BANK TELLER COUNTERS – SERVICE AREA & RELATED

XX

BANK TELLER LOCKERS – MOVEABLE OR BUILT-IN

XX

BAR AND BAR EQUIPMENT – MOVEABLE OR BUILT-IN

XX

BARNS

XX

BILLBOARDS

XX

BOATS AND MOTORS – ALL

XX

BOILER – FOR SERVICE OF BUILDING

XX

BOILER – PRIMARILY FOR PROCESS

XX

BOOK CASES – MOVEABLE OR BUILT-IN

XX

BOWLING ALLEY LANES

XX

BROADCASTING EQUIPMENT

XX

CABINETS

XX

CABLE TV DISTRIBUTION SYSTEMS

XX

CABLE TV EQUIPMENT & WIRING

XX

CABLE TV SUBSCRIBER CONNECTIONS

XX

CAMERA EQUIPMENT

XX

CANOPIES – FABRIC, VINYL, PLASTIC

XX

CANOPIES – GENERALLY

XX

CANOPY LIGHTING

XX

CAR WASH – ALL EQUIPMENT, FILTERS & TANKS

XX

CARPET – INSTALLED

XX

CATWALKS

XX

CEMENT PLANTS

XX

CHAIRS – ALL TYPES

XX

C-I-P EQUIPMENT

XX

CLOSED CIRCUIT TV

XX

COLD STORAGE – EQUIPMENT, ROOMS, PARTITIONS

XX

COMPRESSED AIR OR GAS SYSTEMS (OTHER THAN BLDG HEAT)

XX

COMPUTER ROOM A/C

XX

COMPUTER ROOM RAISED FLOOR

XX

COMPUTER SCANNING EQUIP.

XX

COMPUTERS AND DATA LINES

XX

CONCRETE PLANTS

XX

CONSTRUCTION AND GRADING EQUIPMENT

XX

CONTROL SYSTEMS – BUILDING AND EQUIPMENT

XX

CONVEYOR & MATERIAL HANDLING SYSTEMS

XX

COOLERS – WALK-IN OR SELF-STANDING

XX

COOLING TOWERS – PRIMARY USE FOR BUILDING

XX

COOLING TOWERS – PRIMARY USE IN MANUFACTURE

XX

COUNTERS/RECEPTION DESKS – MOVEABLE OR BUILT-IN

XX

DAIRY PROCESSING PLANTS – ALL PROCESS ITEMS, BINS, TANKS

XX

DANCE FLOORS

XX

DATA PROCESSING EQUIPMENT – ALL ITEMS

XX

DELI EQUIPMENT

XX

DESK – ALL

XX

DIAGNOSTIC CENTER EQUIPMENT – MOVEABLE OR BUILT-IN

XX

DISPLAY CASES – MOVEABLE OR BUILT-IN

XX

DOCK LEVELERS

XX

DRAPES & CURTAINS, BLINDS, ETC

XX

DRINKING FOUNTAINS

XX

DRIVE-THRU WINDOWS – ALL

XX

DRYING SYSTEMS – PROCESS OR PRODUCT

XX

DUMPSTERS

XX

DUST CATCHERS, CONTROL SYSTEMS, ETC

XX

ELECTRONIC CONTROL SYSTEMS

XX

ELEVATORS

XX

ESCALATORS

XX

FARM EQUIPMENT – ALL

XX

FENCING – INSIDE

XX

FENCING – OUTSIDE

XX

FLAGPOLE

XX

FOUNDATIONS FOR MACHINERY AND EQUIP.

XX

FREIGHT CHARGES

XX

FUELS – NOT FOR SALE (LIST AS SUPPLIES)

XX

FURNACES – STEEL MILL PROCESS, ETC.

XX

FURNITURE AND FIXTURES

XX

GAZEBOS

XX

GOLF COURSE AND IMPROVEMENTS (DRAINAGE/IRRIGATION)

XX

GRAIN BINS

XX

GREASE TRAPS

XX

GREENHOUSE BENCHES, HEATING SYSTEM, ETC.

XX

GREENHOUSES – STRUCTURE IF PERM. AFFIXED

XX

HANDRAILS – IF USED FOR DIVIDING AREAS OR DECORATIVE

XX

HEATING SYSTEMS, PROCESS

XX

HOPPERS – METAL BIN TYPE

XX

HOSPITAL SYSTEMS, EQUIPMENT & PIPING

XX

HOT AIR BALLOONS

XX

HOTEL/MOTEL TELEVISIONS & WIRING

XX

HUMIDIFIERS – PROCESS

XX

INCINERATORS – EQUIPMENT AND/OR MOVEABLE

XX

INDUSTRIAL PIPING – PROCESS

XX

INSTALLATION COST

XX

IRRIGATION EQUIPMENT – IN-GROUND

XX

IRRIGATION EQUIPMENT – PORTABLE

XX

KILN HEATING SYSTEM

XX

KILNS – METAL TUNNEL OR MOVEABLE

XX

LABORATORY EQUIPMENT

XX

LAGOONS/SETTLING PONDS

XX

LAUNDRY BINS

XX

LAW & PROFESSIONAL LIBRARIES

XX

LEASED EQUIPMENT – LESSOR OR LESSEE POSSESSION

LEASEHOLD IMPROVEMENTS (LIST IN DETAIL YEARLY)

XX

LIFTS – OTHER THAN ELEVATOR

XX

LIGHTING – PORTABLE, MOVEABLE, SPECIAL

XX

LIGHTING – YARD LIGHTING

XX

MACHINERY AND EQUIPMENT

XX

MEDICAL EQUIPMENT

XX

MEZZANINES – FOR PARTS OR STORAGE (Metal Racking)

XX

MILK HANDLING – MILKING, COOLING, PIPING, STORAGE

XX

MILLWORK

XX

MINERAL RIGHTS

XX

MIRRORS ( OTHER THAN BATHROOM)

XX

MOLDS

XX

MONITORING SYSTEMS BUILDING OR EQUIPMENT

XX

NEWSPAPER STANDS

XX

NIGHT DEPOSITORY

XX

OFFICE EQUIPMENT – ALL

XX

OFFICE SUPPLIES (LIST AS SUPPLIES)

XX

OIL COMPANY EQUIPMENT – PUMPS, SUPPLIES, ETC.

XX

OVENS – PROCESSING/MANUFACTURING

XX

OVERHEAD CONVEYOR SYSTEM

XX

PACKAGE AND LABELING EQUIPMENT

XX

PAGING SYSTEMS

XX

PAINT SPRAY BOOTHS

PAINTING – NO ADDED VALUE

XX

PARTITIONS

XX

PAVING

XX

PIPING SYSTEMS – PROCESS PIPING

XX

PLAYGROUND EQUIPMENT – ALL

XX

PNEUMATIC TUBE SYSTEMS

XX

PORTABLE BUILDINGS

XX

POWER GENERATOR SYSTEMS (AUXILIARY, EMERGENCY, ETC.)

XX

POWER TRANSFORMERS – EQUIPMENT

XX

PUBLIC ADDRESS SYSTEMS (INTERCOM, MUSIC, ETC.)

XX

RAILROAD SIDINGS (OTHER THAN RAILROAD-OWNED)

XX

REFRIGERATION SYSTEMS – COMPRESSORS, ETC.

XX

REPAIRS – BUILDING

XX

REPAIRS – EQUIPMENT (50% COST)

XX

RESTAURANT FURNITURE (INCL. ATTACHED FLOOR OR BLDG.)

XX

RESTAURANT/KITCHEN EQUIP. VENT HOODS, SINKS, ETC. (COMMERCIAL)

XX

RETURNABLE CONTAINERS

XX

ROLL-UP DOORS (INSIDE WALL)

XX

ROLL-UP DOORS (OUTSIDE WALL)

XX

ROOFING

XX

ROOM DIVIDERS/PARTITIONS – MOVEABLE OR BUILT-IN

XX

ROOMS SELF-CONTAINED OR SPECIAL PURPOSE (WALLS, CEILING, FLOOR)

XX

SAFES WALL OR SELF-STANDING

XX

SALES / USE TAX

XX

SATELLITE DISHES (ALL WIRING & INSTALLATION TO TV & EQUIP.)

XX

SCALE HOUSES (UNLESS MOVEABLE)

XX

SCALES

XX

SECURITY SYSTEMS

XX

SERVICE STATIONS EQUIPMENT – PUMPS, TANKS, LIFTS & RELATED

XX

SEWER SYSTEMS

XX

SHELVING – MOVEABLE OR BUILT-IN

XX

SIGNS ALL TYPES INCLUDING ATTACHED TO BUILDING

XX

SINKS – BATHROOM

XX

SINKS – KITCHEN AREA

XX

SOFTWARE – CAPITALIZED

XX

SOUND SYSTEMS & PROJECTION EQUIPMENT

XX

SPARE PARTS – LIST AS SUPPLIES

XX

SPEAKERS – BUILT-IN OR FREESTANDING

XX

SPRAY BOOTHS

XX

SPRINKLER SYSTEM – ATTACHED TO PRODUCT STORAGE RACKS

XX

SPRINKLER SYSTEM – BUILDING

XX

SUPPLIES (OFFICE & OTHER)

XX

SWIMMING POOL FILTRATION EQUIPMENT

XX

SWIMMING POOL HEATER EQUIPMENT

XX

SWIMMING POOLS

XX

TANKS (ALL-ABOVE & BELOW GROUND)

XX

TELEPHONE SYSTEMS & WIRING – PRIVATE

XX

THEATRE SCREENS – INDOOR

XX

THEATRE SCREENS – OUTDOOR

XX

THEATRE SEATS

XX

TOOLING, DIES, MOLDS

XX

TOWERS – MICROWAVE, EQUIPMENT, WIRING, FOUNDATION, BUILDING & FENCING

XX

TOWERS – TV, RADIO, CATV, TWO-WAY RADIO, WIRING & FDN

XX

TRAILERS – DESIGNED TO BE PULLED BEHIND VEHICLE

XX

TRAILERS – OFFICE OR HOUSE TYPE

XX

TRANSPORTATION COST – ALL

XX

TUNNELS – UNLESS PART OF PROCESS SYSTEM

XX

UPGRADES TO EQUIPMENT

XX

VACUUM SYSTEM, PROCESS

XX

VAULT

XX

VAULT DOOR, INNER GATES, VENTS & EQUIP.

XX

VENDING MACHINES

XX

VENT FANS

XX

VENTILATION SYSTEMS – GEN'L BUILDING

XX

VENTILATION SYSTEMS – NEEDED FOR MANUFACTURING, PROCESS

XX

VIDEO TAPES/MOVIES/REEL MOVIES

XX

WALL COVERING

XX

WALLS – PARTITIONS, MOVEABLE & ROOM DIVIDERS

XX

WATER COOLERS – ALL

XX

WATER LINES – FOR PROCESS ABOVE OR BELOW GROUND

XX

WATER SYSTEM – RESIDENTIAL OR GENERAL BUILDING

XX

WATER TANKS & SYSTEM – FOR PROCESS EQUIPMENT

XX

WATER WELLS – IF USED FOR IRRIGATION ONLY

XX

WHIRLPOOL/JACUZZI/HOT TUBS

XX

WIRING – POWER WIRING FOR MACHINERY AND EQUIP.