Classification of Property
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1 Classification of Property This list is not all inclusive. For assets not shown or for questions, please contact the Wake County Revenue Department for assistance at (919) Real Personal Description AIR CONDITIONING - BUILDING AIR CONDITIONING - MANUFACTURING/PRODUCT AIR CONDITIONING - WINDOW UNITS AIRPLANES ALARM SYSTEMS (SECURITY ) & WIRING ALARM SYSTEMS (FIRE ) REQUIRED BY CODE & WIRING ASPHALT PLANTS ATM - ALL EQUIP. & SELF STANDING BOOTHS AUTO EXHAUST SYSTEMS FOR BUILDING AUTO EXHAUST SYSTEMS FOR EQUIPMENT AWNINGS BALERS (PAPER, CARDBOARD, ETC.) BANK TELLER COUNTERS - SERVICE AREA & RELATED BANK TELLER LOCKERS - MOVEABLE OR BUILT-IN BAR AND BAR EQUIPMENT - MOVEABLE OR BUILT-IN BULK BARNS BILLBOARDS BOATS AND MOTORS - ALL BOILER - FOR SERVICE OF BUILDING BOILER - PRIMARILY FOR PROCESS BOOK CASES - MOVEABLE OR BUILT-IN BOWLING ALLEY LANES BROADCASTING EQUIPMENT CABINETS (MEDICAL OFFICE AND LABORATORIES) CABINETS (ALL OTHER) CABLE TV DISTRIBUTION SYSTEMS CABLE TV EQUIPMENT & WIRING CABLE TV SUBSCRIBER CONNECTIONS CAMERA EQUIPMENT CANOPIES - FABRIC, VINYL, PLASTIC CANOPIES GENERALLY CANOPY LIGHTING CAR WASH - ALL EQUIPMENT, FILTERS & TANKS CARPET INSTALLED CATWALKS CEMENT PLANTS CHAIRS - ALL TYPES C-I-P EQUIPMENT CLOSED CIRCUIT TV COLD STORAGE - EQUIPMENT, ROOMS, PARTITIONS
2 COMPRESSED AIR OR GAS SYSTEMS (OTHER THAN BLDG HEAT) COMPUTER ROOM A/C COMPUTER ROOM RAISED FLOOR COMPUTER SCANNING EQUIPMENT COMPUTERS AND DATA LINES CONCRETE PLANTS CONSTRUCTION AND GRADING EQUIPMENT CONTROL SYSTEMS - BUILDING AND EQUIPMENT CONVEYOR & MATERIAL HANDLING SYSTEMS COOLERS - WALK-IN OR SELF-STANDING COOLING TOWERS - PRIMARY USE FOR BUILDING COOLING TOWERS - PRIMARY USE IN MANUFACTURING COUNTERS/RECEPTION DESKS - MOVEABLE OR BUILT IN DAIRY PROCESSING PLANTS - ALL PROCESS ITEMS, BINS, TANKS DANCE FLOORS DATA PROCESSING EQUIPMENT - ALL ITEMS DELI EQUIPMENT DESK ALL DIAGNOSTIC CENTER EQUIPMENT - MOVEABLE OR BUILT-IN DISPLAY CASES - MOVEABLE OR BUILT-IN DOCK LEVELERS DRAPES & CURTAINS, BLINDS, ETC DRINKING FOUNTAINS DRIVE-THRU WINDOWS - ALL DRYING SYSTEMS - PROCESS OR PRODUCT DUMPSTERS DUST CATCHERS, CONTROL SYSTEMS, ETC ELECTRONIC CONTROL SYSTEMS ELEVATORS ESCALATORS FARM EQUIPMENT ALL FENCING INSIDE FENCING OUTSIDE FLAGPOLE FLOORING (RAISED, PADDED, SPECIAL PURPOSE) FOUNDATIONS FOR MACHINERY AND EQUIP. FREIGHT CHARGES FUELS - NOT FOR SALE (LIST AS SUPPLIES) FURNACES - STEEL MILL PROCESS, ETC. FURNITURE AND FIXTURES GAZEBOS & PERGOLAS GOLF COURSE AND IMPROVEMENTS (DRAINAGE/IRRIGATION) GRAIN BINS/ FEED HOPPERS GRAIN BINS (STORAGE) GREASE TRAPS GREENHOUSE BENCHES, HEATING SYSTEM, ETC. GREENHOUSES - STRUCTURE IF PERMANENTLY AFFIXED
3 HANDRAILS - IF USED FOR DIVIDING AREAS OR DECORATIVE HEATING SYSTEMS, PROCESS HOPPERS - METAL BIN TYPE HOSPITAL SYSTEMS, EQUIPMENT & PIPING HOT AIR BALLOONS HOTEL/MOTEL TELEVISIONS & WIRING, MOVABLE FURNISHINGS HUMIDIFIERS - PROCESS INCINERATORS - EQUIPMENT AND/OR MOVEABLE INDUSTRIAL PIPING - PROCESS INSTALLATION COST IRRIGATION EQUIPMENT - IN-GROUND IRRIGATION EQUIPMENT - PORTABLE KILN HEATING SYSTEM KILNS - METAL TUNNEL OR MOVEABLE LABORATORY EQUIPMENT LAGOONS/SETTLING PONDS LAUNDRY BINS LAW & PROFESSIONAL LIBRARIES LEASED EQUIPMENT - LESSOR OR LESSEE POSSESSION LEASEHOLD IMPROVEMENTS (LIST IN DETAIL ANNUALLY) LIFTS - OTHER THAN ELEVATOR LIGHTING - PORTABLE, MOVEABLE, SPECIAL LIGHTING - YARD LIGHTING, CANNED LIGHTING MACHINERY AND EQUIPMENT MEDICAL EQUIPMENT MEZZANINES - FOR PARTS OR STORAGE (METAL RACKING) MILK HANDLING - MILKING, COOLING, PIPING, STORAGE MILLWORK MINERAL RIGHTS MIRRORS ( OTHER THAN BATHROOM) MOLDS MONITORING SYSTEMS BUILDING OR EQUIPMENT NEWSPAPER STANDS NIGHT DEPOSITORY OFFICE EQUIPMENT - ALL OFFICE SUPPLIES (LIST AS SUPPLIES) OIL COMPANY EQUIPMENT - PUMPS, SUPPLIES, ETC. OVENS - PROCESSING/MANUFACTURING OVERHEAD CONVEYOR SYSTEM PACKAGE AND LABELING EQUIPMENT PAGING SYSTEMS PAINT SPRAY BOOTHS PAINTING - NO ADDED VALUE PARTITIONS PAVING PIPING SYSTEMS - PROCESS PIPING PLAYGROUND EQUIPMENT - ALL
4 PNEUMATIC TUBE SYSTEMS PORTABLE BUILDINGS/STORAGE SHEDS POWER GENERATOR SYSTEMS (AUXILIARY, EMERGENCY, ETC.) POWER TRANSFORMERS - EQUIPMENT PUBLIC ADDRESS SYSTEMS (INTERCOM, MUSIC, ETC.) RAILROAD SIDINGS (OTHER THAN RAILROAD OWNED) REFRIGERATION SYSTEMS - COMPRESSORS, ETC. REPAIRS BUILDING REPAIRS - EQUIPMENT (50% COST) RESTAURANT FURNITURE (INCL. ATTACHED FLOOR OR BUILDING) RESTAURANT/KITCHEN EQUIP. VENT HOODS, SINKS, ETC. (COMMERCIAL) RETURNABLE CONTAINERS ROLL-UP DOORS (INSIDE WALL) ROLL-UP DOORS (OUTSIDE WALL) ROOFING ROOM DIVIDERS/PARTITIONS - MOVEABLE OR BUILT-IN ROOMS SELF-CONTAINED OR SPECIAL PURPOSE (WALLS, CEILING, FLOOR) SAFES WALL OR SELF-STANDING SALES / USE TAX SATELLITE DISHES (ALL WIRING & INSTALLATION TO TV & EQUIP.) SCALE HOUSES (UNLESS MOVEABLE) SCALES SECURITY SYSTEMS SERVICE STATIONS EQUIPMENT - PUMPS, TANKS, LIFTS & RELATED SEWER SYSTEMS SHEDS (STORAGE) SHELVING - MOVEABLE OR BUILT-IN SIGNS ALL TYPES INCLUDING ATTACHED TO BUILDING SILOS SINKS BATHROOM (INCLUDES MEDICAL & DENTAL OFFICES) SINKS - KITCHEN AREA SOFTWARE - PURCHASED FORM UNRELATED 3RD PARTY & CAPITALIZED SOFTWARE - CUSTOM & (MODIFICATION COSTS FOR CANNED SOFTWARE) - NOT TAXABLE SOLAR EQUIPMENT (USED TO HEAT & COOL BUILDING) SOLAR EQUIPMENT (PHOTOVOLTAIC & SOLAR THERMAL) SOLAR FARM - ELECTRICITY GENERATION SOUND SYSTEMS & PROJECTION EQUIPMENT SPARE PARTS - LIST AS SUPPLIES SPEAKERS - BUILT-IN OR FREESTANDING SPRAY BOOTHS SPRINKLER SYSTEM - ATTACHED TO PRODUCT STORAGE RACKS SPRINKLER SYSTEM - BUILDING/FIRE PROTECTION STORAGE BUILDINGS (NOT ON A PERMANENT FOUNDATION) SUPPLIES (OFFICE & OTHER) SWIMMING POOL FILTRATION EQUIPMENT SWIMMING POOL HEATER EQUIPMENT SWIMMING POOLS
5 TANKS (ALL-ABOVE & BELOW GROUND) TELEPHONE SYSTEMS & WIRING - PRIVATE THEATER SCREENS - INDOOR THEATER SCREENS - OUTDOOR TOOLING, DIES, MOLDS TOWERS - MICROWAVE, EQUIPMENT, WIRING, FOUNDATION, BUILDING & FENCING TOWERS - TV, RADIO, CATV, TWO-WAY RADIO, WIRING & FDN TOWERS - CELL TOWERS & MOBILE COMMUNCIATIONS EQUIP OWNED BY COMMUNICATION CO - STATE ASSESSED TRAILERS - DESIGNED TO BE PULLED BEHIND VEHICLE TRAILERS - OFFICE OR HOUSE TYPE TRANSPORTATION COST - ALL TUNNELS - UNLESS PART OF PROCESS SYSTEM UPGRADES TO EQUIPMENT VACUUM SYSTEM, PROCESS VAULT VAULT DOOR, INNER GATES, VENTS & EQUIPMENT VENDING MACHINES VENT FANS VENTILATION SYSTEMS - GENERAL BUILDING VENTILATION SYSTEMS - NEEDED FOR MANUFACTURING, PROCESS VIDEO TAPES/MOVIES/REEL MOVIES WALL COVERING WALLS - PARTITIONS, MOVEABLE & ROOM DIVIDERS WATER COOLERS ALL WATER LINES - FOR PROCESS ABOVE OR BELOW GROUND WATER SYSTEM - RESIDENTIAL OR GENERAL BUILDING WATER TANKS & SYSTEM - FOR PROCESS EQUIPMENT WATER WELLS - IF USED FOR IRRIGATION ONLY WHIRLPOOL/JACUZZI/HOT TUBS WIRING - POWER WIRING FOR MACHINERY AND EQUIPMENT
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