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Classification of Property


Revised as of 11/04/2010

For assets not listed below or questions concerning classification, please contact the Wake County Revenue Department at 919-856-5400 or by e-mail

Real

Personal

Description

XX

AIR CONDITIONING - BUILDING

XX

AIR CONDITIONING - MANUFACTURING/PRODUCT

XX

AIR CONDITIONING - WINDOW UNITS

XX

AIRPLANES

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

FIRE ALARM SYSTEMS & WIRING - (REQUIRED BY CODE)

XX

FIRE ALARM SYSTEMS & WIRING - (SPECIAL PURPOSE ROOMS)

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 ALARM SYSTEMS & WIRING

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 – ALL OTHER

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 IN GROUND FILTRATION EQUIPMENT

XX

SWIMMING POOL ABOVE GROUND FILTRATION EQUIPMENT

XX

SWIMMING POOL IN GOUND OR ABOVE GROUND HEATER EQUIPMENT

XX

SWIMMING POOL IN GOUND

XX

SWIMMING POOL ABOVE GOUND

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.