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2007_Schedule_Reval_Manual_Appendix4 ScheduleofValues,Standards,andRules Appendix4-AppraisalAttributeCodeDefinitions andAssociatedBusinessRules New Hanover County, North Carolina Effective January 1, 2007 Table of Contents From time to time the Tax Administrator of New Hanover County may deem it necessary to add or modifyone or another code or appraisal policy (expressed as a business rule) contained in this Schedule of Values, to address unforseen situations. All such code changes and new policy are hereby incorporated into this Schedule of Values except that no new code or policy may negatively affect the integrity of (equality among) the valuations arising from the implementation of and continuing use of this Schedule, as approved. ADDITIONS.................................................................1 AIR CONDITIONING..........................................................4 AIR CONDITIONING, Residential................................................4 ATTIC......................................................................4 BASEMENT.................................................................4 BASEMENT GARAGE CARS...................................................5 BATH REMODEL............................................................5 C & D.......................................................................5 C & D Reason................................................................5 CDU........................................................................6 CONDITION (OBY)...........................................................6 CONDO Appraisal Rules........................................................7 CONSTRUCTION (Skeleton)....................................................8 CONSTRUCTION (Res. Exterior. Walls)...........................................8 DEGREE REMODELED.......................................................9 EFFECTIVE YEAR BUILT.....................................................9 ENTRANCE.................................................................9 ENTRANCE INFO...........................................................10 EXTERIOR WALL (Commercial)...............................................10 FIELD REVIEW.............................................................10 FRONTS (Land..............................................................11 FUNCTION (OBY)...........................................................11 GRADE....................................................................11 HEAT (Residential)...........................................................11 HEATING (Commercial)......................................................11 HEATING FUEL.............................................................11 HEAT SYSTEM.............................................................12 INFLUENCE (Land)..........................................................12 INT/EXT (Commercial Use)....................................................12 INTEXT (Residential).........................................................13 INVESTMENT RATING......................................................13 KITCHEN REMODEL........................................................13 LAND......................................................................13 Land Code............................................................14 Land Influences, Appraiser Adjustment.....................................15 Land Influences, Location................................................17 Land Influences, Type of Street............................................18 Land Influences, Utilities Available........................................19 Land Use Code.........................................................19 Land Code, Zoning Classes...............................................22 LIGHTING..................................................................23 LOCATION (Land)...........................................................24 NEIGHBORHOOD and MODIFIER..............................................24 OBY (Other Buildings and Yard Items)...........................................24 PARKING QUANTITIES......................................................40 PARKING PROXIMITY.......................................................40 PARKING TYPES............................................................40 PARTITIONS (Commercial)....................................................41 PLUMBING (Commercial).....................................................41 PHYSICAL FUNCTIONAL....................................................41 QUALITY GRADE...........................................................43 Residential TIMESHARE Appraisal Rules.........................................57 SALE Qualification Procedures..................................................58 Sales: MARKET CODES......................................................59 Sales: SALE TYPES..........................................................59 Sales: SOURCE CODES.......................................................59 Story Height (Residential)......................................................60 STRUCTURE (Commercial Other Features).......................................60 STRUCTURE (Commercial ?Built-As?)..........................................63 USE TYPES (Commercial ?Used As?)............................................63 STYLE.....................................................................68 TOPOGRAPHY..............................................................91 TRAFFIC...................................................................91 USE TYPES.................................................................91 UTILITIES..................................................................91 ZONES.....................................................................91 BUSINESS RULE SUMMARY.................................................92 Appendix 4 - Code Definition and Business RulesPage 1 ADDITIONS CA43, RCADDN LOV Screen:Table: All residentialbuildings have Addition ?0' (zero), the core structure.Differing story height is the main reason that we separate ?additions? from the core building. See Story Height in Appendix 2. ?Additions? must be listed according to their vertical position about the core structure. A given code may be listed as being ?Lower Level? (below grade or among structural pilings), ?First level? (at grade or directly atop pilings), ?Second Level?, or ?Third Level?. Each addition code stands, per Level. List new additions that are the same story height as the core building AND that are Business Rule: well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height. CodeDescription OneHalf Story (Finished) The CAMA system does not have the ability to list fractional 1H Story Height on residentialadditions. Use this code on the First, Second, or Third Level to add ?attic? area finished to grade. Do not sketch 1H space and do not place on the Lower Level. Business Rule: OneQuarter Story (Finished) The CAMA system does not have the ability to list fractional 1Q Story Height on residential additions. Use this code on the First, Second, or Third Level to add ?attic? area finished to grade. Do not sketch 1Q space and do not place on the Lower Level. Business Rule: ThreeQuarter Story (Finished) The CAMA system does not have the ability to list fractional 3Q Story Height on residential additions. Use this code on the First, Second, or Third Level to add ?attic? area finished to grade. Do not sketch 3Q space and do not place on the Lower Level. Business Rule: Addition A structure?s newly added section(s) where the new living area is not well ADD integrated and/or is below the building?sQuality Grade standard Sketch and only place on the First Level. If the ADD has a fractional Story Business Rule: Height, select and enter code (One Quarter), (One Half), or (Three Quarter). 1Q1H3Q AtticFinish,Minimal Finish is seriously below the Quality Grade standard for the house. AFM Do not sketch and only place on the Second or Third Levels. When a main Business Rule: house or addition has a fractional story height with sub-Grade finish, use the Unfinished Area field to remove the finish. Then use AFM to add back minimal finish. AtticFinish,Rough-inOnly Full electrical service and/or plumbing rough-in only. Stud AFR walls (unfinished), plywood floor, etc. in evidence. Do not sketch and only place on the Second or Third Levels.When a main Business Rule: house or addition has a roughed-in fractional story height, use the Unfinished Area field to remove the finish. Then use AFR to add back the rough-in. Balcony See Appendix 2 for a definition. BAL Don?t sketch an interior BAL, and only place on the Second or Third Levels. Business Rule: Sketch an exterior BAL, which may go on the First Level if the house is on pilings. BASE Area Heated (living) area (main house and any additions). BAS Sketch BAS areas and do not place this code on the Lower Level. Business Rule: Bay Window Outset ?window box? (window is set away from the main house wall by wall BAY structure). Sketch BAY and do not place this code on the Lower Level. Business Rule: One StoryBASEoverEnclosed Porch BOE Sketch BOE and do not place this code on the Lower Level. Business Rule: Page 2New Hanover County Tax Office ADDITIONS CA43, RCADDN LOV Screen:Table: All residentialbuildings have Addition ?0' (zero), the core structure.Differing story height is the main reason that we separate ?additions? from the core building. See Story Height in Appendix 2. ?Additions? must be listed according to their vertical position about the core structure. A given code may be listed as being ?Lower Level? (below grade or among structural pilings), ?First level? (at grade or directly atop pilings), ?Second Level?, or ?Third Level?. Each addition code stands, per Level. List new additions that are the same story height as the core building AND that are Business Rule: well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height. CodeDescription BASE,Semi-Finished Living area finished to less than the Quality Grade of the structure. BSF Sketch BSF and do not place this code on the Lower Level. Business Rule: ConcreteTerrace Raised, decorative terrace. The walk-about surface of the terrace may be CCT bare concrete, bound brick or concrete pavers, et cetera. Sketch and do not place this code on the Lower Level. Business Rule: Use code ?CS? for Concrete Slab on Ground. Brick or pavers set in sand Business Rule: are neither a CCT or CS. Place note on the file showing the size of the loose-paver-terrace. Canopy CPY Sketch and do not place this code on the Lower Level. Business Rule: Carport This code is intended for listing attached carports. For houses on pilings where a CRP concrete slab is poured among the pilings, enter an appropriate area for CS only. Sketch and do not place this code on the Lower, Second or Third Levels. Business Rule: ConcreteSlab CS Unless the slab is poured among pilings, sketch the slab and do not place Business Rule: this code on the Lower Level. Loose brick or concrete pavers set in sand are neither a CCT nor a CS. Business Rule: Place note on the file showing the size of the loose-paver-terrace. ExteriorElevatorHousing Use this code to list an attached Elevator Housing structure added EEH outside of the BASE area of a structure. Code is for only one story of exterior shaft housing. Sketch. To account for Story Height,place code on each level serviced. Business Rule: EnclosedPorch Use this code to describe additional living area gained by permanent walls EPR enclosing what is clearly a former porch. If the space is the same story height and is well incorporated into the main house?s floor plan, re-sketch the main house to include the space. Sketch and do not place this code on the Lower Level. Business Rule: FullAttic,Finished This code is intended to add finish-to-grade for garages and similar. It FAF accommodates finish and structure for the amount of ?usable space? (see Appendix 2). Do not sketch and do not place this code on the Lower or First Levels. Business Rule: FullAttic,Part Finished This code is intended to add finish-to-gradefor garages and similar. FAP It accommodates finish and structure for the amount of ?usable space? (see Appendix 2). Do not sketch and do not place this code on the Lower Level. Business Rule: One StoryFrameOverhang FOH Sketch and do not place this code on the Lower Level. Business Rule: Garage This code is intended for listing attached garages. Do not use this code with pilings. GAR Sketch and only place this code on the First Level. Business Rule: Appendix 4 - Code Definition and Business RulesPage 3 ADDITIONS CA43, RCADDN LOV Screen:Table: All residentialbuildings have Addition ?0' (zero), the core structure.Differing story height is the main reason that we separate ?additions? from the core building. See Story Height in Appendix 2. ?Additions? must be listed according to their vertical position about the core structure. A given code may be listed as being ?Lower Level? (below grade or among structural pilings), ?First level? (at grade or directly atop pilings), ?Second Level?, or ?Third Level?. Each addition code stands, per Level. List new additions that are the same story height as the core building AND that are Business Rule: well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height. CodeDescription GarageUnderBASE Area This code is intended for listing enclosed area among pilings that GUB have one or more garage doors, and lower-level garages in the split-level style structure. Use GUB in conjunction with (not instead of) Basement and Basement Finish Business Rule: areas to list a ?beach basement? and the lower-level garage in the split-level style). Sketch and do not place this code on the First or upper Levels. Business Rule: Loft This code is intended for listing an open, elevated room such as may be found in A- LFT Frame construction. Do not sketch and do not place this code on the Lower or First Levels. Business Rule: Mobile Home Addition An addition to a Mobile Home treated as real estate. MAD If the Mobile Homeis treated as personal property, place addition in OBY. Business Rule: Sketch and do not place this code on the First or upper Levels. Business Rule: MasonryStoop Sketch, and do not place this code on upper Levels. Business Rule: MST Porch Sketch and do not place this code on the Lower Level. POR Business Rule: Solarium Sketch and do not place this code on the Lower Level. Business Rule: SOL StormShelter A storm-safe room in a residential structure. This code prices SS(Safe Room) the contribution of extra wall shielding and bracing only (no structural elements). Do not sketch. Place this code only on the Lower or First Level. Business Rule: UtilityAmongPilings Do not sketch. Place this code on the Lower Level. Business Rule: UAP Utility Sketch and do not place this code on the Lower Level. UTL Business Rule: WoodDeck Sketch and do not place this code on the Lower Level. Business Rule: WDK Widow?sWalk A deck installed above the building?s highest floor, usually above or near the WW highest peak of the roof. Do not sketch and place this code only on the highest Level. Business Rule: AIR CONDITIONING SY11, COMINTEXT, AIR LOV Screen:Table:Field: Enter on the CA34 Screen (Interior / Exterior data): Field Name = AIR CodeDescription No Air Conditioning exists, or only Window Units cool the BASE area. 0 Central. Do NOT use for window units. Business Rule: 1 HVAC (HighVolume Air Control) 3 Page 4New Hanover County Tax Office AIR CONDITIONING, Residential Please refer to the CA21 Screen, (DWELDAT) , the System (Heating) field. ATTIC CA42, RCFACT LOV Screen:Table: CA21 Screen (DWELDAT) , Field Label = ATTIC New Hanover County has numerous structures that have a fractional story height. Business Rule: Rather than code this upper space as one or another kind of attic, the county has elected to assume such structure?s upper level space is BASE area (finished to the grade of the main floor living area). If the roof pitch of a structure is such that it is a fractional story AND the upper level space is not finished, record the unfinished amount of area in the Unfinished Area field on Other Features. If the space is finished to sub-grade standards subtract the finish as above and addition codes AFM, AFR. BASEMENT CA42, RCFACT LOV Screen:Table: This field is on CA21 (DWELDAT), Field Label =BASEMENT and is a required field. The CAMA system may only be configured to add the same ?lump sum? dollar amount for the following codes for this field (regardless of basement size). New Hanover County elected to use Other Features? User Fields 7, 8, and 9 to record Business Rule: the area of three types of ?local basement?: (1) Excavated; (2) Pilings (beach basement); (3) Concrete Block (old style beach and split-level basements). However in addition to entering the area in one of the above three User Fields, use the installed codes for Full and Part Basement, to officially flag to the system that the building has a ?basement?. CodeDescription None 0 Full Basement F Half Basement H Partial Basement P BASEMENT GARAGE CARS CA42, RCFACT LOV Screen:Table: CA21 Screen, Other Features Tab. Screen literal = BSMT GARAGE # Cars. Do not use this optional field. Rather, use the Addition Code ?GUB? (Garage Under Business Rule: Base) to list a ?Basement Garage?. GUB only provides a concrete slab and overhead doors, it does not dig any holes. Appendix 4 - Code Definition and Business RulesPage 5 BATH REMODEL SY11,DWELDAT, REMOD LOV Screen:Table:Field: This is the CA21 (DWELDAT) Screen, Field Label = Bathroom Remodeled. CodeDescription Yes 1 No 2 C & D This is the CA21 (DWELDAT) Screen, Field Label = Cost and Design. This field is able to increase or reduce the appraised value of a dwelling according to the appraiser-specified percentage. The field should only be used to modify RCNLD value within the range of percentages Business Rule: shown in the description field for the C & D Reason codes below. C & D Reason SY11, DWELDAT,CDDESC LOV Screen:Table:Field: This is the CA21 (DWELDAT) Screen, Field Label = Cost and Design Reason. CodeDescription Slight (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 1 Moderate (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 2 Extensive (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 3 Minus 3 (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 4 Minus 7 (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 5 Minus 10 (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 6 A-Frame (85 - 95 %) A Double Wide MH (85 - 95%) D Single Wide MH (80-90%) M Split-Level (90-99%) S Page 6New Hanover County Tax Office CDU (Condition, Desirability, Utility) SY11, CICDU, CDU LOV Screen:Table:Field: CDU ?? ?? ? SY11, ? DWELDAT, ? CDU CONDITION ? ? SY11, ?OBY, ? COND (OBY) PHYSICAL CONDITION (Res)? ? SY11, ? DWELDAT, ? COND This field describes the overall physicalcondition of a building. Secondarily, the appraisershould consider the overalldesirability and utility of the building in estimating its CDU code. Do not confuse CONDITION and original QUALITY of construction. ?Condition? carries the following county-wide definitions, and will seriously affect the estimate of depreciation. Judge CDU for each building, in turn, according to the standard expressed herein. Business Rule: Do not judge CDU using any other standard (i.e. any other neighborhood structure). Enter the CDU code at the building level or leave the building?s CDU field as null. If Business Rule: null the CAMA system will apply the general CDU for the parcel?s neighborhood. Never enter a CDU code for a residential building addition. Business Rule: CodeDescription The building is in NEW condition, is highly desirable in the market, and can be E orExcellent fully utilized for land?s highest and best use without modification. EX All items that can normally be replaced, or repaired have recently been fixed, V orVery Good such as new roofing, new paint, furnace replaced, new wall coverings, new carpet, updated VG mechanical and electrical systems, etc. The market strongly desires buildings like the subject andcan utilize the building for land?s highest and best use with only cosmetic changes. All items well maintained, many having been overhauled and repaired as soon as they G orGood showed signs of wear. The building is desirable to the market, but the marketmay require GD some modification to easily utilize the building for land?s highest and best use . The need for maintenance is showing but the overall impression is very A orAverage reasonable. Nothing MUST be repaired. The building is desirable in the market, but will AV require some modification to be easily utilized for land?s highest and best use . Many items in the structure are showingtheir age but some repairs and cosmetic F orFair refinishing are needed immediately. The marketdoes not view the buildingas being more FR than basic shelter (few want to buy the building). The market will require extensive modification to the building to utilize it for land?s highest and best use . Major repair and overhaul needed on painted surfaces, roofing, plumbing,heating, et P orPoor cetera (virtually every item in the structure requires immediate attention - found only in PR extraordinary circumstances). The market will actively avoid purchase of this building exceptto use it as dry storage (the roof may show many patches but will not be leaking). Structure is condemned and is unsafe to enter. U-UNUnsound Poor (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 1 Fair (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 2 Average (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 3 Good (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 4 Renovated (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 5 Appendix 4 - Code Definition and Business RulesPage 7 CONDO Appraisal Rules There are three main types of condominium projects, each representing unique condo appraisal issues: Residential Residential High Rise (usually associated with salt water); Commercial (usually associated with retail and/or office uses). Residential: Descriptive codes may be added during the life of this revaluation cycle. The CAMA module?s Cost and MarketApproaches operate as designed for single family properties if the residentialcondominium parcel is described in normal residential terms.The descriptive attribute that is unique to residential condo parcels is whether or not the apartment is an ?end unit?. Appraise each apartment within the condominium project using the standard tools for Business Rule: any residential building, DWELDAT, ADDN and OBY. Be careful to use the Style field to define whether a residential condo unit is a End Unit or a Middle Unit. Residential High Rise: Descriptive codes may be added during the life of this revaluation cycle. This type of property is unique in that the ?floor? (number) of the unit and its orientation (view) are two additional unique variables in the value of the individual condominium project which must be incorporated in the descriptive attributes of each parcel. However there are two severely limiting issues inherent in the designof CAMA module?s High Rise CondoAppraisal sub-module: (1) The table structure implemented to recognize floor position and view are county-widein nature, and cannot efficiently recognize the differences in value from one project to another; (2) The Market Approach requires the description of view and floor position to be recorded in the Condo High Rise module to prepare a Market Approach. Appraise each apartment within the high rise condominium project using the Business Rule: standard High Rise module tools. Be careful to use the Style field to define whether a residential condo unit is an End Unit (corner) or a Middle Unit. However, be aware that this module is set up only to recordthe individual apartment?s attributes for use in the Market Approach. This module will not accurately appraise the apartment parcel located in a high rise condominium project. Therefore also list each apartment within the high rise condominium project using the High Rise Appraisal Module in the MS Access database. Use all appropriate descriptive attributes such as heated area, floor, view, etc. which the Access-based application will read. Override the resulting market adjusted Cost Approach estimate of value into the APRVAL table in the CAMA module. Commercial: Descriptive codes may be added during the life of this revaluation cycle. The CAMA module?s Cost and income Approaches operate as designed for commercial and industrial properties if the commercial condominium parcel is described in normal commercialterms. Appraise each unit within the condominium project using the standard tools for any Business Rule: commercial building, COMDAT, COMINTEXT, COMFEAT,and OBY. Page 8New Hanover County Tax Office CONSTRUCTION SY11, COMINTEXT, CONSTR (Skeleton)LOV Screen:Table:Field: Description Code Wood Frame 1 or D Steel Frame(Fire Proof) 2 or A Reinforced Concrete (Fire Proof) 3 or B Pre-engineered or Light Open Steel Frame 4 or S Masonry Walls with Light Steel or Wood Frame Roof Structure 5 or C CONSTRUCTION (Res. Exterior. Walls) CA42, RCFACT, EXTWALL LOV Screen:Table:Field: CodeDescription There is no wall structure on the building. 00No Wall Masonite, lumber, plywood, or similar wood siding material tied to the 01Wood Frame supporting wall. A veneer of non-load bearing, mortared brick tied to the supporting wall. 02Brick Veneer Vinyl or steel siding material tied to the supporting wall. 03Vinyl/steel Siding Asbestos shingle siding ties to supporting wall. 04Asbestos Siding Wood shingle siding ties to supporting stud wall. 05Wood Shingle Stucco material on wood, wire, or plastic lathe tied to supporting wall. 06Stucco A solid-masonry perimeter wall bears the weight of the roof. An exterior wall finish 07Brick of face brickveneer is supported by the masonry wall. A poured-concrete wall bears the weightof the roof, which may be dressed with 08Concrete veneered wall finish, to be recognized in Quality Grade. A solid-brick/stone perimeter wall bears the weight of the roof. An exterior wall 09Stone finish of stone veneer may be supported by the masonry wall. A poured-concrete perimeter wall with many openings bears the weight 10Concrete & Glass of the roof. Recognize finishing veneer in Quality Grade. Metal beams, with finish wall tied thereto, bear the weight of the roof. 11Metal & Glass Stone panel (veneer) siding material ties to support beams. 12Stone Panel A concrete block perimeter wall bears the weight of the 13Concrete Block, Load Bearing roof. Recognize any finishing veneer in Quality Grade. A mixture of exterior brick veneer and some type of frame wall 14Part Brick & Frame covering ties to the support wall structure. Use this code only when at least 50% (and not more than 75%) of the entire exterior wall, excluding the roof gable ends, is of brick. Stucco board (veneer) material ties to the supporting wall structure. 15EFIS A concrete block curtain wall DOES NOT bear the 16Concrete Block, Non-Load Bearing weight of the roof.The support wall may be dressed with stucco, wood, or stone veneer. Appendix 4 - Code Definition and Business RulesPage 9 CONSTRUCTION (Res. Exterior. Walls) CA42, RCFACT, EXTWALL LOV Screen:Table:Field: CodeDescription (Commercial) Pre-manufactured concrete panels are tied to the structure 17Concrete Tilt-up that supports the roof. (Commercial) A non-load bearing,insulated metal panel wall. 18Metal, Sandwich (Commercial) A non-load bearing,light-duty metal curtain wall. 19Metal, Light (Commercial) A mixture of brick veneer and concrete block. 20Brick and Concrete Block DEGREE REMODELED SY11,DWELDAT,DEGREM LOV Screen:Table:Field: CodeDescription Exterior 99% Remodeled 0 Exterior 75% Remodeled 1 Exterior 50% Remodeled 2 Exterior 25% Remodeled 3 Interior 99% Remodeled 6 Interior 75% Remodeled 7 Interior 50% Remodeled 8 Interior 25% Remodeled 9 Interior and Exterior 99% Remodeled A Interior and Exterior 75% Remodeled B Interior and Exterior 50% Remodeled C Interior and Exterior 25% Remodeled D Residential, Commercial, and Industrial EFFECTIVE YEAR BUILT Year Built, together with CDU, will determine the estimate of depreciation applied to any building. Effective Year Built, if entered, will replace Year Built in this calculation. Judge the Effective Year Built of any structure according to the thought process Business Rule: described in the discussion of Effective Year Built in Appendix 2. SY11, ENTER, ENTERCD ENTRANCELOV Screen:Table:Field: CodeDescription Entrance Gained 0 Entrance Gained, Info Received 000 Entrance and Info Refused 1 Info at Door / Exterior Inspection 10 Page 10New Hanover County Tax Office SY11, ENTER, ENTERCD ENTRANCELOV Screen:Table:Field: CodeDescription Info at Door 2 Seasonal Occupancy, Info Estimated 3 Currently Unoccupied 4 Estimated for Miscellaneous Reasons 5 NOH, Exterior Inspection 6 Left Door Hanger 7 Vacant Land 8 Info via Phone Call or Door Hanger 9 Abstract Check A Drive By DB Entrance Gained - New Construction GNC Lister L Quality Check Q Reviewer R ENTRANCE INFO SY11,ENTER, ENTERINFO LOV Screen:Table:Field: CodeDescription Owner 1 Tenant 2 Appraiser A No One At Site - Appraiser Estimate N EXTERIOR WALL (Commercial) CA63, CIEXT, EXTWALL LOV Screen:Table:Field: CONSTRUCTION Please refer to the (Exterior Walls, Residential) page for codes and definitions. FIELD REVIEW SY11,PARDAT, PARTIAL LOV Screen:Table:Field: CodeDescription Recheck per Supervisor 1 Recheck per Board of Equalization 2 Recheck Storm Damage 3 Appendix 4 - Code Definition and Business RulesPage 11 FIELD REVIEW SY11,PARDAT, PARTIAL LOV Screen:Table:Field: CodeDescription Check Part Complete 4 Recheck AG Use 5 Remove MH 6 Recheck - New Construction 7 Recheck - Beach Erosion 8 Recheck per Abstract 9 FRONTS (Land) SY11, PARDAT, FRONT LOV Screen:Table:Field: Please refer to the LAND page for codes and definitions. FUNCTION (OBY) SY11, OBY,FUNCT LOV Screen:Table:Field: Please refer to the CDU page for codes and definitions. GRADE Residential, Commercial, OBY Please refer to the Quality Grade page for codes and definitions. HEAT CA42,RCFACT, HEAT (Residential)LOV Screen:Table:Factor: Enter as Dwelling data: the Heat Code field. CodeDescription None (window units heat and cool the BASE area, or there is no heat). 1 Non-Central(air moves via gravity or fans. Do NOT use for Window Units). 2 Central heat, no air conditioning (air moves via ductwork and fans). 3 Central heat, with air conditioning 4 HEATING SY11,COMINTEXT, HEAT (Commercial)LOV Screen:Table:Field: Enter as Dwelling data: the Heat Code field. CodeDescription None (window units heat and cool the BASE area, or there is no heat). 0 Hot Air (air moves via gravity or fans.Do NOT use for Window Units). 1 Hot Water or Steam (HVAC?) 2 HEATING SY11,COMINTEXT, HEAT (Commercial)LOV Screen:Table:Field: Enter as Dwelling data: the Heat Code field. Page 12New Hanover County Tax Office CodeDescription Unit or Space Heaters 3 HEATING FUEL SY11,DWELDAT,FUEL LOV Screen:Table:Field: CodeDescription No Code Exists Null None 0 Electric 1 Gas 2 Propane 3 Solar 4 Coal 5 Oil 6 SY11, DWELDAT, HEATSYS HEAT SYSTEMLOV Screen:Table:Field: New Hanover County captures this information even though the Heat Method code field does not require an entry and does not affect the building?s Replacement Cost New value,.Please work for accuracy in measuring and listing Heat Method data. CodeDescription 0None Fans force warmed air through ductwork. 1Forced Warm Air Heating strips around the perimeter walls of rooms. 2Baseboard Electric Fans force warmed and cooled air through ductwork. 3Central Heat & Air Conditioning Fans force warmed and cooled air through ductwork.However above 35 4Heat Pump degrees, the heat pump creates warmth through reverse ?air conditioning? Pumps force warmed water through piping to radiators. 5Hot Water Pumps force warned and cooled water through pipingto 6Hot Water with Air Conditioning radiators. Pumps or gravity force steam through piping to radiators. 7Steam Pumps or gravity force steam or cooled water through piping 8Steam with Air Conditioning to radiators. Warm air rises from the furnace by gravity. Warmed air is not 9Floor / Wall Furnace forced through the structure via ductwork. INFLUENCE (Land) SY11, LAND, INFL LOV Screen:Table:Field: Please refer to the LAND: Land Value Influences, Appraiser Adjustment Codes page for codes and definitions. Appendix 4 - Code Definition and Business RulesPage 13 INT/EXT (Commercial Use) Commercial Building Use Please refer to the USE TYPES page for codes and definitions. INTEXT SY11,DWELDAT,INTEXT (Residential)LOV Screen:Table:Field: Enter as Dwelling data: the Interior vs. Exterior Condition field. CodeDescription Better (than the outside of the dwelling) 1 Same (as the outside of the dwelling) 2 Poorer (than the outside of the dwelling) 3 INVESTMENT RATING SY11, COMDAT, PROPRATE LOV Screen:Table:Field: The commercial building screen?s Investment Rating field provides a measure of the Quality, Quantity, and Duration of the income a building is capable of producing. CodeDescription Excellent - AAA tenant(s) who is using the property at its highest and best use, and who is E likely to continue possession for a considerable time. Good - AAA tenant(s) who is using the property at its highest and best use, and who is likely G to continue possession for some time. Average - Tenant of average financial strength.Property is relatively easy to lease. A Fair - Tenants go in and out of business. Property stands vacant at times. F Poor - Tenants are hard to find. Property stands vacant for considerable times. P KITCHEN REMODEL SY11,DWELDAT, REMKIT LOV Screen:Table:Field: Enter as Dwelling data: the Kitchen Remodeled field. CodeDescription Yes 1 No 2 Page 14New Hanover County Tax Office LAND The primary code for appraising land is the Land Code. The LPCODE table validates Land Codes for use in a given neighborhood. With the assistance of the CAMA software vendor, the appraisal staff developed a schema for land appraisal able to accurately reflect the location, use, and the size of individual parcels, or parts thereof, and respond to other influences on land value . All commercial land not required for the production of income must be identified as Business Rule: ?residual? (to the production of income under the present use of the parcel). LP57, LPCODE Land CodeLOV Screen:Table: While LOCATION is the most important variable element in valuing land, the CAMA system handles ?location? by the appraisal staff assignment of a parcel to a Neighborhood. There is a ?location? code that refines the location of a parcel within its neighborhood. Please refer to Land Influences, Location. The second most important variable element in the value of land is the zoning in force, which governs the legal uses of the parcel. The Land Code recognizes the zoning-in-force in its first two bytes. The third byte of Land Code classifies the Land Line?s size (the third most important variable). Other important influences on the Land Line?s value are defined by the Street Code and Location Code (location within the assigned Neighborhood). AG - Agricultural/Conservation Use IL - Industrial, Low Density Use OI - Office & Institutional Use 0.00to0.30 AC0.00to0.30 AC0.00to0.30 AC AG0IL0OI0 0.31to0.75 AC0.31to0.75 AC0.31to0.75 AC AG1IL1OI1 0.76to2.00 AC0.76to2.00 AC0.76to2.00 AC AG2IL2OI2 2.01to5.00 AC2.01to5.00 AC2.01to5.00 AC AG3IL3OI3 5.01to12.50 AC5.01to12.50 AC5.01to12.50 AC AG4IL4OI4 12.51to30.00 AC12.51to30.00 AC12.51to30.00 AC AG5IL5OI5 30.01to80.00 AC30.01to80.00 AC30.01to80.00 AC AG6IL6OI6 80.01to200.00 AC80.01to200.00 AC80.01to200.00 AC AG7IL7OI7 200.01to500.00 AC200.01to500.00 AC200.01to500.00 AC AG8IL8OI8 500.01to9,999.00 AC500.01to9,999.00 AC500.01to9,999.00 AC AG9IL9OI9 WastelandWastelandOIWWasteland AGWILW Building on Leased LandBuilding on Leased LandBuilding on Leased Land BLLBLLBLL CE - Cemetery UseMH - Multi-Family, High Density UseRH - Residential, High Density Use 0.00to0.30 AC0.00to0.30 AC0.00to0.30 AC CE0MH0RH0 0.31to0.75 AC0.31to0.75 AC0.31to0.75 AC CE1MH1RH1 0.76to2.00 AC0.76to2.00 AC0.76to2.00 AC CE2MH2RH2 2.01to5.00 AC2.01to5.00 AC2.01to5.00 AC CE3MH3RH3 5.01to12.50 AC5.01to12.50 AC5.01to12.50 AC CE4MH4RH4 12.51to30.00 AC12.51to30.00 AC12.51to30.00 AC CE5MH5RH5 30.01to80.00 AC30.01to80.00 AC30.01to80.00 AC CE6MH6RH6 80.01to200.00 AC80.01to200.00 AC80.01to200.00 AC CE7MH7RH7 200.01to500.00 AC200.01to500.00 AC200.01to500.00 AC CE8MH8RH8 500.01to9,999.00 AC500.01to9,999.00 AC500.01to9,999.00 AC CE9MH9RH9 WastelandWastelandWasteland CEW MHW RHW Building on Leased LandBuilding on Leased LandBuilding on Leased Land BLLBLLBLL Appendix 4 - Code Definition and Business RulesPage 15 LP57, LPCODE Land CodeLOV Screen:Table: While LOCATION is the most important variable element in valuing land, the CAMA system handles ?location? by the appraisal staff assignment of a parcel to a Neighborhood. There is a ?location? code that refines the location of a parcel within its neighborhood. Please refer to Land Influences, Location. The second most important variable element in the value of land is the zoning in force, which governs the legal uses of the parcel. The Land Code recognizes the zoning-in-force in its first two bytes. The third byte of Land Code classifies the Land Line?s size (the third most important variable). Other important influences on the Land Line?s value are defined by the Street Code and Location Code (location within the assigned Neighborhood). CH - Commercial, High Density UseML - Multi-Family, Low Density UseRL - Residential, Low Density Use CH0 0.00to0.30 AC ML0 0.00to0.30 AC RL0 0.00to0.30 AC 0.31to0.75 AC0.31to0.75 AC0.31to0.75 AC CH1ML1RL1 0.76to2.00 AC0.76to2.00 AC0.76to2.00 AC CH2ML2RL2 2.01to5.00 AC2.01to5.00 AC2.01to5.00 AC CH3ML3RL3 5.01to12.50 AC5.01to12.50 AC5.01to12.50 AC CH4ML4RL4 12.51to30.00 AC12.51to30.00 AC12.51to30.00 AC CH5ML5RL5 30.01to80.00 AC30.01to80.00 AC30.01to80.00 AC CH6ML6RL6 80.01to200.00 AC80.01to200.00 AC80.01to200.00 AC CH7ML7RL7 200.01to500.00 AC200.01to500.00 AC200.01to500.00 AC CH8ML8RL8 500.01to9,999.00 AC500.01to9,999.00 AC500.01to9,999.00 AC CH9ML9RL9 WastelandWastelandHomesite (on Acreage Parcel) CHWRLH MLW Building on Leased LandBuilding on Leased LandWasteland BLLBLLRLH Building on Leased Land BLL CL - Commercial, Low Density UseMP - Manufactured Home Park UseResidual Set of Land Codes 0.00to0.30 AC0.00to0.30 AC0.00to0.30 AC CL0MP0? A 0.31to0.75 AC0.31to0.75 AC0.31to0.75 AC CL1MP1? B 0.76to2.00 AC0.76to2.00 AC0.76to2.00 AC CL2MP2? C 2.01to5.00 AC2.01to5.00 AC2.01to5.00 AC CL3MP3? D 5.01to12.50 AC5.01to12.50 AC5.01to12.50 AC CL4MP4? E 12.51to30.00 AC12.51to30.00 AC12.51to30.00 AC CL5MP5? F 30.01to80.00 AC30.01to80.00 AC30.01to80.00 AC CL6MP6? G 80.01to200.00 AC80.01to200.00 AC80.01to200.00 AC CL7MP7? H 200.01to500.00 AC200.01to500.00 AC200.01to500.00 AC CL8MP8? I 500.01to9,999.00 AC500.01to9,999.00 AC500.01to9,999.00 AC CL9MP9? J WastelandWastelandAll Wasteland is Residual Land CLWMPW? W Building on Leased LandBuilding on Leased LandBuilding on Leased Land BLLBLLBLL IH - Industrial, High Density UseMX - Mixed UseFuture Use 0.00to0.30 AC0.00to0.30 AC0.00to0.30 AC IH0MX0? Z 0.31to0.75 AC0.31to0.75 AC0.31to0.75 AC IH1MX1? Y 0.76to2.00 AC0.76to2.00 AC0.76to2.00 AC IH2MX2? X 2.01to5.00 AC2.01to5.00 AC2.01to5.00 AC IH3MX3? V 5.01to12.50 AC5.01to12.50 AC5.01to12.50 AC IH4MX4? U 12.51to30.00 AC12.51to30.00 AC12.51to30.00 AC IH5MX5? T 30.01to80.00 AC30.01to80.00 AC30.01to80.00 AC IH6MX6? S 80.01to200.00 AC80.01to200.00 AC80.01to200.00 AC IH7MX7? R 200.01to500.00 AC200.01to500.00 AC200.01to500.00 AC IH8MX8? Q 500.01to9,999.00 AC500.01to9,999.00 AC500.01to9,999.00 AC IH9MX9? P WastelandWastelandWasteland IHW MXW? to K Building on Leased LandBuilding on Leased LandBuilding on Leased Land BLLBLLBLL Page 16New Hanover County Tax Office Land Influences, Appraiser Adjustment SY11, LAND, INFL LOV Screen:Table:Field: The appraiser may enter a percentage adjustment for any given Land Line. All adjustments to Land Line values must be accompanied by an explanation that Business Rule: makes use of one of the following codes, either in the Neighborhood Brochure or in the parcel-level note fields where the appraiser elects to use a different adjustment than specified in the Brochure. CodeDescription - One or more active easements (power line ROW, water and/or sewer AEActiveEasement trunklines, roads, paths, etc.) run across the parcel. - Parcel abuts a pedestrianbeach access easement. BABeach Access - Land Line is revalued by decision of the Board of BEBoard of Equalization and Review Equalization and Review. - Parcel abuts a major drainage ditch. DDDrainage Ditch - Land Line is appraised "per Front Foot" and the number of feet is EFExcessive Frontage clearly excessive. - Parcel is on the "front row" of parcels facing an abutting neighborhood and value F1Feather 1 has been feathered for equity reasons - Parcel is on the "second row" of parcels facing an abutting neighborhood and F2Feather 2 value has been feathered for equity reasons - Parcel is on the "third row" of parcels facing an abutting neighborhood and value F3Feather 3 has been feathered for equity reasons - Land Line is revalued from an internal review after appeal (further IRInternal Review explanation, in the form of a note to the file, is required). - Adjustment applied for factor that is clearly related to location, but for reasons LLocation other than featheringfromone neighborhood to another. - Adjustment applied for factors that are related to location and shape. L2Location, Shape This code used to convert data from the old system. Discontinue use. Business Rule: - Adjustment applied for factors that are related to location, L3Location, Shape, Physical shape, and physical reasons. This code used to convert data from the old Business Rule: system. Discontinue use of this code in IAS. - Parcel's land line is not connected to public sewer AND has failed a perk test. NPNon-Perk - Adjustment applied for factor that is clearly related to physical reasons . PPhysical - Land Line is revalued by decision of the Property Tax PCProperty Tax Commission Commission. - Parcel abuts large power line right-of-way or right-of-way passes through. PLPower Line - Parcel is serviced by a dedicated right-of-waythat has never been improved PSPaper Street (no road, even an unpaved road, exists) - Parcel, or Land Line, is rear land. RLRear Land - Property abuts retention pond that is not required for the operation of the RPRetention Pond parcel. - Adjustment applied for factor that is clearly related to shape reasons. SShape Appendix 4 - Code Definition and Business RulesPage 17 Land Influences, Appraiser Adjustment SY11, LAND, INFL LOV Screen:Table:Field: The appraiser may enter a percentage adjustment for any given Land Line. All adjustments to Land Line values must be accompanied by an explanation that Business Rule: makes use of one of the following codes, either in the Neighborhood Brochure or in the parcel-level note fields where the appraiser elects to use a different adjustment than specified in the Brochure. CodeDescription - Adjustment applied for factors that are related to shape and physical S2Shape, Physical This code used to convert data from the old system. Discontinue use. Business Rule: - Parcel's land line is clearly higher or lower than street level and that affects TPTopography land value. - Parcel is unbuildable for a limited number of reasons not better stated by use UBUnbuildable of another code (i.e. too small, etc.). - Parcels land line has a view that is clearly an enhancement to, or a detriment to, value. VWView Land Influences, Location LP54,LPLOC,LOCATION LOV Screen:Table:Field: Location Codes are maintained on the Parcel Data screen. These codes represent a further refinement of the location of a parcel within a neighborhood. They are capable of directly modifying land value. CodeDescription . Historical District only. Use this code when a parcel is on the short side of BEBlockEnd Lot the block (where lots typically are only 66 feet deep and 33 feet wide).. . Historical District only. Use this code when a parcel is on the long side BMBlockMiddle Lot of the block (where lots typically are 33 or 66 feet wide, but are 165 feet deep). Parcel qualifies for classification as common area in a residential or CACommonArea commercial project (single family, condominium, town home, etc.). Parcel has a Conservation Easement in force, one that interferes CEConservationEasement with the owner enjoying the property in its highest and best use. Parcel abuts power-boat navigable water, either directly or via pier across CFCreekFront marsh land.Codes ?K1?, ?K2? and ?K3?, to be further defined in the neighborhood and/or model brochure, further explain ?creek? influence on surrounding land value. Parcel abuts a power-boat navigable waterway. Codes ?C1?, ?C2?, and CHChannel Front ?C3?,to be further defined in the neighborhood and/or model brochure,furtherexplain ?channel? influence on surrounding land value. . Parcel abuts a commercial property. CICommercialInfluence . Parcel abuts a golf course green, tee, or fairway. Codes ?G1?, ?G2?, and GFGolf Course Lot ?G3?,to be further defined in the neighborhood and/or model brochure,furtherexplain ?golf? influence on surrounding land value. . Parcel abuts power-boat navigable water, either directly or IFIntra-coastal Waterway Front via a pier across marsh land. Codes ?I1?, ?I2?, and ?I3?, to be further defined in the appropriate brochure, further explain ?ICWW? influence on surrounding land value. . Parcel abuts industrial property. IIIndustrialInfluence Page 18New Hanover County Tax Office Land Influences, Location LP54,LPLOC,LOCATION LOV Screen:Table:Field: Location Codes are maintained on the Parcel Data screen. These codes represent a further refinement of the location of a parcel within a neighborhood. They are capable of directly modifying land value. CodeDescription . Parcel abuts marsh land and is without hope of access to power-boat MFMarshFront navigable water. Codes ?M1?, ?M2?, and ?M3?, to be further defined in the neighborhood and/or model brochure, further explain ?marsh? influence on surrounding land value. . Parcel is salt water marsh land with little or no dry ground at high tide. MLMarshLand OAOwner?sAssociation . Parcel abuts the Atlantic Ocean. Codes ?O1?, ?O2?, and ?O3?, to be further OFOceanFront defined in the appropriate neighborhood and/or model brochure, further explain ?ocean? influence on surrounding land value. . Parcel is rural acreage without sewer lines, with very little possibility of RARuralAcreage development within the revaluation cycle. . Parcel abuts power-boat navigable water, either directly or via pier across RFRiverFront marsh land.Codes ?R1? , ?R2?, and ?R3?, to be further defined in the neighborhood and/or model brochure, further explain ?river? influence on surrounding land value. . Parcel DOES NOT abut power-boat navigable water but the parcel?s RRRiparianRights owner enjoys deeded right-of-access to navigable water. Parcel abuts power-boat navigable water along the sound (but not ICWW). SFSoundFront. Codes ?S1?, ?S2?, and ?S3?, to be further defined in the neighborhood and/or model brochure, further explain ?sound? influence on surrounding land value. . Parcel value enjoys a primary influence from nearby water. How this W1Water Influence 1 code is to be used in an area must be defined in the appropriate brochure for that area. . Parcel value enjoys a secondary influence from nearby water. How this W2Water Influence 2 code is to be used in an area must be defined in the appropriate brochure for that area. . Parcel value enjoys a tertiary influence from nearby water. How this W3Water Influence 3 code is to be used in an area must be defined in the appropriate brochure for that area. . Parcel is subject to physical limitation that totally prohibit development (not a WLWasteLand storm-water retention pond - unless that pond consumes the entire parcel. Land Influences, Type of Street LP55,LPSTREET, STREET LOV Screen:Table:Field: Street Codes are maintained on the Parcel Data screen, and can directly modify land value. CodeDescription . Parcel abuts a street inside of an apartment complex. ACApartmentComplex . Depending on the neighborhood, the parcel?s only access is via an alley, or a parcel ALAlley enjoysalleyaccess on the rear. . Parcel abuts a standard street in a Central Business District. CBCentralBusiness District . Parcel is a condo unit (is not part of the common area for the complex). CCCondoComplex Parcel abuts part of a street where traffic slows due to a dead-end circle. CDCul-de Sac Appendix 4 - Code Definition and Business RulesPage 19 Land Influences, Type of Street LP55,LPSTREET, STREET LOV Screen:Table:Field: Street Codes are maintained on the Parcel Data screen, and can directly modify land value. CodeDescription Parcel abuts a dirt road as the only means of ingress and egress. DRDirtRoad Parcel abuts a street inside of an Industrial Park. IPIndustrialPark Depending upon neighborhood, parcel has long ingress/egress or zero on- LALimitedAccess site parking. . Parcel has NO frontage and NO ingress/egress easement on any side. LLLandLocked Note: If an easement exists but no road exists(a paper street), the parcel is not Land Locked. . No street code applies to the parcel. NONone Parcel has ZERO on-site parking available for public or private use. NPNoParking . Parcel abuts a primary traffic artery (Oleander, Market, College, etc) for PAPrimaryArtery high volume pass-through traffic. . Parcel abuts a street inside of a Patio Home complex. PHPatioHome Complex Parcel is a residential ?ranchette? (whether by deed restriction or by zoning RCRanchette requirements, the parcel cannot be subdivided). . Parcel abuts a rural road. RRRuralRoad . Parcel abuts a standard residentialstreet. RSResidentialStreet . Parcel abuts a secondary traffic artery (Wrightsville Road, Eastwood SASecondaryArtery Road, etc) for pass-through traffic. Industrial Park street, etc. SCSecondaryCommercial Street . Parcel abuts a street inside of a Town Home complex. THTownHome Complex . Parcel abuts a standard residential street but one that has a TSResidentialThroughStreet high, pass-through, traffic count. Land Influences, Utilities Available LP56, LPUTIL, UTIL LOV Screen:Table:Field: Utility Codes are maintained on the Parcel Data screen. These codes MAY modify land value. CodeDescription . Private Water Source is the ONLY option availableto the parcel. 1Well . WELL and SEPTIC TANK are the only options available. 2Well and Septic Tank . All utilities come from a public source. AAll Public . NATURAL GAS (pipeline) is available to the parcel. GGas . NO UTILITIESare availableto the parcel. NNo Utilities . Public WATER and SEWER are available to the parcel. PWater / Sewer, Public . Public SEWER (only) is availableto the parcel. SSewer, Public . SEPTIC TANK is the only sewage disposal option to the land owner. TSepticTank . Public WATER (only) is available to the parcel WWater, Public Page 20New Hanover County Tax Office Land Use Code SY11, ASMT, LUC LOV Screen:Table:Field: CodeDescriptionCodeDescription These codes are not used to value land, but describe the overall use of the parcel. Residential Single Family ResidentialTwo Family Residential 1011 Three or more Family ResidentialMobile Home 1213 Mobile Home ParkSingle Family Attached (Condo) 1415 Vacant / DilapidatedSeasonal Residential, Single Family 1621 Seasonal Residential, Two FamilyOther Residential 2299 AG, Forestry, Fishing, Mining AgricultureAgricultural Related 101107 Forestry and RelatedFishery 108109 Sport FishingCommercial Fishing 110111 Other Fishing and RelatedMining and Related 112121 Other Resources 149 Manufacturing Food and KindredTextile Mill 201221 Apparel and SimilarLumber and Wood 231241 Furniture and FixturesPaper and Allied 251261 Printing and PublishingChemical and Allied 271281 Petroleum, Refining and RelatedRubber and Plastics 291300 Leather and Leather ProductsStone, Clay and Glass 311320 Industrial & Commercial MachineryComputer and Office Equipment 351357 Electronic EquipmentCommunications Equipment 361366 Motor Vehicles and EquipmentBoat and Ship Construction 371373 Prof. & Scientific InstrumentationMisc. Durable Manufacturing 381388 Misc. Non-Durable ManufacturingTechnology Services 389390 Miscellaneous Manufacturing 399 Transportation, Communications, Utilities Rail TransitMotor Vehicles - Transit 401411 Street Right-of-WayWarehousing / Self Storage 412422 Wholesale WarehousingWater Transportation (Freight) 426441 Water Transportation (Passenger)Marina-Marine Craft Docking 448449 AircraftRadio / Phone / TV Communications 458481 UtilitiesUtilities 491492 Water Treatment PlantSewage Plant / Facility 494495 Other Trans., Comm. & Utilities 499 Trade WholesaleAircraft & Accessories, Other 501508 Retail - Building MaterialsNeighborhood Retail 521528 Appendix 4 - Code Definition and Business RulesPage 21 Land Use Code SY11, ASMT, LUC LOV Screen:Table:Field: CodeDescriptionCodeDescription Trade - continued Regional RetailSuper Regional 529530 Retail General MerchandiseMixed-use Retail 531532 Groceries - Retail ConvenienceFish and Seafood - Retail 541542 Convenience GroceryOther Retail Trade - Food 547549 Retail AutoTires, Batteries, and 551553 Gasoline Service StationsMarine Craft and 554555 Gasoline OnlyCar Wash 558560 Retail Apparel & AccessoriesHome Furnishings - Retail 561571 Carry-outEating Place - Consumption 576581 Drinking Place (Alcoholic)Fast Food Drive-in Retail 582583 Eating Place with AlcoholOther Retail 584599 Services Finance / BanksReal Estate 601651 Construction ContractingResidential Hotel 655701 Transient LodgingResorts, Camps, Travel Trailer Park 702703 Bed and BreakfastPersonal 704721 BusinessAuto Parking 730752 Repair (non-Auto)Auto Repair / Service 761762 Motion Picture ProductionMovie Theater 781783 Video RentalPublicAssembly 784792 ParksRecreational (Public non-Park) 796797 Recreational (Private)Other Entertainment / Recreation 798799 PhysicianDental Service 801802 Other Medical and HealthNursing, Convalescent, and 804805 Hospital ServicesMedical and Dental Lab. Services 806807 VeterinaryLegal Services 810811 EducationalDay Care Facility 821822 Group Quarters (Residential Care)Cultural or Nature Exhibition 836841 Religious Activities (Churches)Religious Activities (Schools) 866867 Other ServicesGovernmental 899911 Welfare / Charitable Services 920 Land and Water Areas MarshesWater Areas 951952 Non-Commercial ForestLandfill 953955 Under ConstructionVacant Floors 956957 Unused LandOther Undeveloped Land 958959 Storm Water PondsCondominium Common Area 960961 Page 22New Hanover County Tax Office Residential and Commercial / Industrial Land Code, Zoning Classes Occupyingthe first and second position of Land Use Code, ?Zoning Class? divides the zoning codes used in the county jurisdictions into fourteen categories or classes of allowed use. If new zoning districts are added by any jurisdiction, they will be fit into these categories. ClassJuriCodeDescriptionJuriCodeDescription AGAGRICULTURAL and/or CONSERVATION USES Conservation - S. FamilyConservation CBCWBP-1 Flood Plain OverlayShore Zone - Residential WMFPWBS-1 CECEMETERY Cemetery WMCEM CHCOMMERCIAL, HIGH DENSITY USES Central Business DistrictRegional Business CBCBDWMRB Highway CommercialCommercial CBHBWBC-1 Business DistrictCommercial KBB-1WBC-2 Business DistrictCommercial NHCB-2WBC-3 Central Business DistrictCommercial WMCBDWBC-4 Planned DevelopmentCommercial WMPDWBC-5 Historic District WMHD CLCOMMERCIAL, LOW DENSITY USES Marine BusinessRegional Business CBMB-1KBRB Neighborhood BusinessBusiness District, Light CBNBNHCB-1 Tourist, Restaurants, SF, MFShopping Center District CBT-1NHCSC CommercialCommunity Business KBB-2WMCB CommercialCommercial Services Dist KBB-3WMCS Residential / LaboratoryPrivate Club KBB-4WBP-C IHINDUSTRIAL,HIGH DENSITY USES Industrial Dist. - HeavyHeavy Manufacturing NHCI-2WMHM ILINDUSTRIAL,LOW DENSITY USES IndustrialAirport Industrial CBI-1WMAI Airport IndustrialIndustrial - Light NHCAIWMLM Industrial - Light NHI-1 MHMULTI-FAMILY, HIGH DENSITY USES RA-2T Multi-FamilyTourist CBMFKB ResidentialMulti-Family, High Density KBRA-3WMMF-H Residential MF-M Multi-Family, Med. Density KBRA-4WM MLMULTI-FAMILY, LOW DENSITY USES RA-2T ResidentialTourist KBRA-2KB RA-2A ResidentialMulti-Family, Low Density KBWMMF-L MPMOBILE HOME and/or MOBILE HOME PARK USES Mobile HomeMobile Home Park CBMHWMMHP Appendix 4 - Code Definition and Business RulesPage 23 Residential and Commercial / Industrial Land Code, Zoning Classes Occupyingthe first and second position of Land Use Code, ?Zoning Class? divides the zoning codes used in the county jurisdictions into fourteen categories or classes of allowed use. If new zoning districts are added by any jurisdiction, they will be fit into these categories. ClassJuriCodeDescriptionJuriCodeDescription MXMIXED USES HD-MU Mixed Use DistrictHistoric District, Mixed Use CBMXKB Planned DevelopmentMixed Use District NHCPDWMMX OIOFFICE - INSTITUTIONAL USES Office / InstitutionalOffice / Institutional NHCO&IWBG-1 Office / Institutional WMO&I RHRESIDENTIAL, HIGH DENSITY USES ResidentialDistrictResidentialDistrict CBR-1WMR-3 ResidentialResidentialDistrict KBRA-1WMR-5 RA-1A ResidentialResidentialDistrict KBWMR-7 ResidentialDistrictResidential District <8,000 NHCR-10WBR-1 Historic DistrictOverlayResidential District <8,000 WMHD-OWBR-2 Historic DistrictResidentialResidentialDistrict WMHD-RWBR-3 RLRESIDENTIAL, LOW DENSITY USES ResidentialDistrictResidentialDistrict CBR-1BNHCR-20S ResidentialDistrictRural Agricultural CBR-2NHCRA ResidentialDistrictResidentialDistrict CBR-3WMR-10 ResidentialBusiness DistrictResidentialDistrict KBRB-1WMR-15 Airport ResidentialResidentialDistrict NHCARWMR-20 ResidentialDistrictResidential District >8,000 NHCR-15WBR-1 ResidentialDistrictResidential District >8,000 NHCR-20WBR-2 LIGHTING SY11, COMINTEXT, LIGHT LOV Screen:Table:Field: Enter as Commercial Building data: the Lighting field. CodeDescription None 1 Below Normal (less than ?normal? lighting for the type of building) 2 Normal (?normal? lighting for the type of building) 3 Above Normal (more than ?normal? lighting for the type of building) 4 LOCATION (Land) LP54, LPLOC,LOCATE LOV Screen:Table:Field: Please refer to the LAND: Land Influences, Location page for codes and definitions. Page 24New Hanover County Tax Office MARKET ADJUSTMENT SY11, COMDAT,MKTRSN LOV Screen:Table:Field: SY11, DWELDAT, MKTRSN LOV Screen:Table:Field: The appraiser may enter a percentage adjustment for any given building on the Commercial or Residential Building screens, in the Market Adjustment field. All Market Adjustments to building values must be accompanied by an explanation Business Rule: that makes use of one of the following codes. These codes may be modified from time-to-time. CodeDescription Location 1 Cost and Design Factor 2 Cost-to-Cure (Notes must contain a listing of the items of Physical Depreciation and/or 3 Functional Obsolescence that must be cured, together with the cost of each) NEIGHBORHOOD and MODIFIER LP57, LPNBHD, NBHD LOV Screen:Table:Field: Every parcel of real estate is assigned to a neighborhood. The number of neighborhoods is ever changing in response to the creation of new subdivisions and projects, and changes in zoning over time. During a revaluation cycle a given parcel?sneighborhood code will only change in response to changes in zoning, in response to splits or combinations of parcels, or to correct a rare error. However when working on a new revaluation a parcel?s neighborhood assignment is subject to material change. The values in a neighborhood may be modified together, or as stratified, to better meet market value. Neighborhood: APPRAISAL AREAS and Neighborhood MODELS Refer to ?? in Appendix 2. OBY CA45, RCOBY (Other Buildings and Yard Items)LOV Screen:Table: Non-living area ?buildings? such as detached garages and parking garages, and ?yard items? like pools, asphalt paving light poles, et cetera. are appraised by this sub-module. All ?OBY? items may be sketched with any building(s),as desired, but will be depreciated separately from the building(s). If an OBY item is older than the indicated Life New, estimate its Remaining Business Rule: Economic Life, then set its Effective Year Remodeled as the reciprocal of that number. Please see the discussion under Effective Year Built (Appendix 2) (n/a) Site ground leased for a bill board, not the bill board itself BillBoardSite BBS Use Units: UT (per Site)No Depreciation Quality Grade E Quality Grade AQuality Grade D Quality Grade BQuality Grade C Dense UrbanUrban toSuburbanSuburban toRural LocationSuburbanLocationRuralLocation Appendix 4 - Code Definition and Business RulesPage 25 (n/a) BDSBoatDryStorage Structure having a roof and at least two walls whose designed purpose is to provide dry storage for boats. Use Units: SFLife New = 40 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (25) BathHouse Attached-to-earth structure having a roof and at least three walls. BH Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 45 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (49) Use for retaining walls that separate water and land. BHCBulkhead,Concrete Use Units: LFLife New = 35 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Industrial,Good Com., highAverage Com.,Good Res., Average Res., high tide watertide water depthhigh tide waterhigh tide waterhigh tide water depth to 35 feetto 18 feetdepth to 10 feetdepth to 8 feetdepth to 4 feet (50) Use for retaining walls bounding water and land only. Bulkhead,Wood BHW Use Units: LFLife New = 25 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Industrial,Good Com., highAverage Com.,Good Res., Average Res., high tide watertide water depthhigh tide waterhigh tide waterhigh tide water depth to 20 feetto 15 feetdepth to 10 feetdepth to 5 feetdepth to 2 feet (39) BoatLift Includes (permanently secured lift equipment and supporting structure. BL Priced per class of capacity. Does NOT include any enclosing structure. Use Units: TN (capacity)Life New = 10 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E HighestHighMediumLowLowest CapacityCapacityCapacityCapacityCapacity Page 26New Hanover County Tax Office (n/a) Structure having a roof and designed to house farm equipment, implements, Barn BN and/or produce. Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 45 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (40) Includes floating structure only. Pier structure (PP) NOT included. BoatSlip BS Use Units: LFLife New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E GoodAverageGood AverageLight Duty CommercialCommercialResidentialResidentialResidential MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F (n/a) Rental camping sites (KOA, etc.). CMPCamp Site Use Units: SFLife New = 25 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Pad, Electric, W- Pad, Electric,Electric, Water,Electric, BBQ Primitive, Sewer, BBQWater, BBQBBQNo BBQ (03) All Misc. Imp. ?carports? are detached, but not to include very lightly Carport CP constructed, pre-engineered metal carports not permanently imbedded in the land. Use Units: SFLife New = 30 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E GoodAverageGoodAverageLight CommercialCommercialResidentialResidentialResidential (57) Wooden roof structure is entirely supported by wooden Canopy,Frame CPF columns. No exterior wall. Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E GoodAverageLight DutyAverageLight Duty CommercialCommercialCommercialResidentialResidential Appendix 4 - Code Definition and Business RulesPage 27 (58) Steel roof structure is entirely supported by steel columns. No Canopy,Steel CPS exterior wall. Use Units: SFLife New = 35 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E GoodAverageLight DutyAverageLight Duty CommercialCommercialCommercialResidentialResidential (26) Concrete Slab, On Ground ConcreteSlab CS A patio composed of unbound concrete pavers is personal property. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow MOD Code:Covering (raw concrete surface has an installed covering such as stone, tile, etc) C (n/a) Site ground leased for a tower, not the tower itself CellTowerSite CTS Use Units: UT (per Site)Life New = __ Years Quality Grade E Quality Grade AQuality Grade D Quality Grade BQuality Grade C Dense UrbanUrban toSuburbanSuburban toRural LocationSuburbanLocationRuralLocation (59) DockLeveler DL Use Units: UT Life New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (n/a) Generally found on commercial & high-end residential buildings. DMDeck,Metal Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (68) Dolphin DOL Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (36) Tank intended to store dry (gaseous, etc) goods. DSTDryStorage Tank Use Units: UTLife New =25 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow Page 28New Hanover County Tax Office (63) Deck,Wood DW Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (combines 04, 05, 06, 70, and 71) Commercial Parcels Only. FENFence Use Units: LFLife New = 30 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Chain Link,Chain Link,Wood, Vinyl, MasonryWrought Iron6 to 10 feetto 5 feetPrivacy (14)Structure is 1.00 story, with less than 15% of usable (stick-built) Garage (detached) GAR unfinished attic space. (See G02, G25, G50, and G75) Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good, Brick Average, BrickGood, FrameAverage, FrameFair, Frame MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (n/a) Structure is 2.00 story, with 90% to 115% of usable Garage (detached), 2.00 Story G2 (stick-built) unfinished attic space. (See GAR, G25, G50, and G75) Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good, Brick Average, BrickGood, FrameAverage, FrameFair, Frame MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S Appendix 4 - Code Definition and Business RulesPage 29 (n/a) Structure is 1.25 story, with 15% to 40% of usable Garage (detached), 1.25 Story G25 (stick-built) unfinished attic space. Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good, Brick Average, BrickGood, FrameAverage, FrameFair, Frame MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (n/a) Structure is 1.50 story, with 41% to 65% of usable Garage (detached), 1.50 Story G50 (stick-built) unfinished attic space. Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good, Brick Average, BrickGood, FrameAverage, FrameFair, Frame MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (n/a) Structure is 1.75 story, with 66 to 90% of usable Garage (detached), 1.75 Story G75 (stick-built) unfinished attic space. Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good, Brick Average, BrickGood, FrameAverage, FrameFair, Frame MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S Page 30New Hanover County Tax Office (48) GolfCourse, Par Three GC3 Use Units: UT Life New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow GCM (69) GolfCourse,Miniature Use Units: UT Life New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow GCP (48) GolfCourse,Professional Use Units: UT Life New = 100 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (n/a) GuardHouse GH Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Excellent,Average,Good,Average,Fair, MasonryMasonryFrame?Bus Shelter??Bus Shelter? MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (15) GHCGreenhouse,Commercial Use Units: SFLife New = 30 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Excellent Frame,Good Frame,Average Frame,Average Frame,Low Cost Frame, GlassGlassGlassPlexiglassSkin MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S Appendix 4 - Code Definition and Business RulesPage 31 (16) Greenhouse,Residential GHR Use Units: SFLife New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Excellent Frame,Good Frame,Average Frame,Average Frame,Low Cost Frame, GlassGlassGlassPlexiglassSkin MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (n/a) GSGraveSite Unsold burial sites. Use Units: UTNo Depreciation Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (75) Gazebo Open-sided shelter found on Residential and/or Commercial parcels. This GZ code is also to be used to list the more substantial shelters found on piers. 2 Formula for circle?s area = Business Rule:Pi (3.1416) * R Use Units: SFLife New = 30 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good,Average,Excellent,Good,Average, PierPierBackYardBackYardBackYard MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F (combined commercial, 39; and industrial, 72) Incinerator IN Use Units: UT (per Incinerator)Life New = 35 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good,Average,Good,Average,Fair, IndustrialIndustrialCommercialCommercialCommercial (n/a) LCLawnCrypt Unsold burial Crypts. Use Units: UT (per Crypt)No Depreciation Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (27) LoadingDock LD Use Units: SFLife New = 40 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow Page 32New Hanover County Tax Office (37) Very large tank for storing liquids (petroleum, etc) LiquidStorageTank LST Use Units: UTLife New =25 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (17) One side of roof is supported by another structure (i.e. a garage). LTLean-To Use Units: SFLife New = 25 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Average Pitch,Average Pitch,Average Pitch, All Low Pitch, Low Pitch, Fully EnclosedOne Side OpenSides OpenOne Side OpenAll Sides Open (n/a) Unsold space for above-ground crypts Mausoleum,Crypt MC Use Units: UT (per Crypt)No Depreciation Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (62) MobileHome Addition,Frame Use this code to describe an addition to a MH MHF that is Personal Property. Sketch all ?Real Estate? MH additions. Business Rule: Enter addition having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 35 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (62) MobileHome Addition, Masonry Use this code to describe an addition to a MHM MH that is Personal Property. Sketch all ?Real Estate? MH additions. Business Rule: Enter addition having a functioning kitchen and bath room as a building. Business Rule: Use Units: SF Life New = 35 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (52) MHSMobileHomeSite This code lists the cost to provide water and sewer serviceto rental spaces in a Mobile Home Park. This code applies only in Manufactured Home Parks, where at least one Business Rule: rentalspace is exposed to the open rental market (owner/tenants are NOT related). Use Units: UT Life New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow Appendix 4 - Code Definition and Business RulesPage 33 MPIMobile Home Park, Improvements Use this code to record the sum total of all tenant- installed improvements in a Mobile Home Park. or MIX Use an MS Access-based database designed to enable the appraisal staff to Business Rule: encodeOBY items onto the Park?s rental spaces . This database shall be upgraded to enable entry of each year?s changes but the OBY rates therein shall not be changed. (31) Mezzanine MZ Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good Quality,Average Quality,Fair Quality,Average Quality,Fair Quality, FinishedFinishedFinishedUnfinishedUnfinished (54) Commercial Only ODOverheadDoor Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good Quality,Average Quality,Fair Quality, IndustrialSame as Grade ACommercialSame as Grade CCommercial (32) Pavement,Asphalt PA Use Units: SFLife New = 10 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (55) Pre-engineeredBuilding Significant structure (such as a ?boat hotel?) entered as PB an OBY(not as a ?building?). Do Not use this code to list a Quonset Building (?QB?) . Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 40 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S Page 34New Hanover County Tax Office (33) Pavement,Concrete PC Use Units: SFLife New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (73) PDParkingDeck Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (65) Porch,Enclosed Use this code to describe a porch on a MH that is Personal PE Property or the rarely encountered ?detached porch?. Sketch all ?Real Estate? MH additions and attached porches. Business Rule: Enter a porch having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 35 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good Quality,Average Quality,Good Quality,Average Quality,Fair Quality, MasonryMasonryFrameFrameFrame (18) PHPoultryHouse Use Units: SFLife New = 25 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (34) ?Below Ground? Only Pool,Commercial PLC Use Units: SFLife New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good Quality,Good Quality,Average Quality, Average Quality,Fair Quality, IrregularRectangularIrregularRectangularRectangular MOD Code:Underwater Lighting U MOD Code:Warm Water (pool is actively heated by pumping water through an exchanger) W (23) ?Below Ground? Only PLRPool,Residential Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good Quality,Good Quality,Average Quality,Average Quality,Fair Quality, IrregularRectangularIrregularRectangularRectangular Appendix 4 - Code Definition and Business RulesPage 35 (23) ?Below Ground? Only Pool,Residential PLR Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E MOD Code:Underwater Lighting U MOD Code:Warmed (pool is actively warmed by pumping water through a heat system) W (64) Porch,Open Use this code to describe a porch on a MH that is Personal Property or PO the rarely encountered ?detached porch?. Sketch all ?Real Estate? MH additions and attached porches. Business Rule: Use Units: SFLife New = 35 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good Quality,Average Quality,Good Quality,Average Quality,Fair Quality, MasonryMasonryFrameFrameFrame (41) PPPier, on Piling Use Units: LFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Concrete,Wood,Concrete,Wood,Wood, (Ocean)(Ocean)(Sound, River)(Sound, River)(Sand Dunes) MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F (55) PoleShed Metal-clad wooden structure. ?Fully Enclosed? assumes Insulation. PS Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Tall Height,Normal Height,Tall Height, Two Normal Height,Normal Height, Fully Enclosed Fully EnclosedSides OpenTwo Sides OpenAll Sides Open MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (PVX) PVXPartialValue, Override Use this code to record Partial Completions. All parcels having PVX codes must be reviewed in the field annually. Business Rule: Page 36New Hanover County Tax Office (01) QuonsetBuilding QB Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E GoodAverage IndustrialCommercialCommercialAgriculturalResidential MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (35) RailRoad Spur RR Use Units: LFLife New = 10 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (n/a) ResidentialShopBuilding RS Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good, MasonryAvg, MasonryGood, Frame Avg, Frame Fair, Frame MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S Appendix 4 - Code Definition and Business RulesPage 37 (n/a) ResidentialStructure,Recreational These structures are cabins, built using ?residential? materials/methods but are not intended to be permanent living quarters. RSR Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Exc. Finish,Good Finish,Average Finish,Little Finish,Hunting Camp, No Kitchen No Kitchen No KitchenNo KitchenVery Primitive MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (n/a) SingleFamily Dwelling Used asStorage Structure has no working plumbing fixtures, no kitchen appliances. Roof is still able to keep stored items dry. SFS Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Dry Storage,Dry Storage,Dry Storage,Dry Storage,Dry Storage, Very SecureQuite SecureAverage SecurityFair SecurityInsecure MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (74) Stoop,Masonry SM Use Units: SFLife New =50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow Page 38New Hanover County Tax Office Storage, Mobile Home (used as) Structure has no working plumbing fixtures, no kitchen appliances. Roof is still able to keep stored items dry. SMH Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Dry Storage,Dry Storage,Dry Storage,Dry Storage,Dry Storage, Very SecureQuite SecureAverage SecurityFair SecurityInsecure MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S (combines 56 - Metal, Concrete; 67 - Industrial) Silo SO Use Units: UT Life New = 20 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Good,Average,Good,Average, IndustrialConcreteConcreteMetalMetal (44) SPSprinkler Adds Fire Protection to a structure listed as an OBY item. Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E Excellent,Good,Average,Good,Average, WetWetWetDryDry (20) Stable ST Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 30 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S Appendix 4 - Code Definition and Business RulesPage 39 (47) Any tank not fitting description of a dry or liquid storage tank. SteelTank STK Use Units: UTLife New =25 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (38) TCTennisCourt Use Units: SFLife New = 15 Years Quality Grade E Quality Grade AQuality Grade BQuality Grade CQuality Grade D BestBestGoodAverageAverage Asphalt,Clay,ClayAsphalt,Clay, Up to 4"Up to 4"Up to 2"Up to 2" (26) Terrace,Masonry Raised Terrace TRM A terrace composed of unbound concrete pavers is personal property. Business Rule: Use Units: SFLife New = 50 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow MOD Code:Covering (raw concrete surface has an installed covering such as stone, tile, etc) C (66) TSTruckScales Use Units: UT Life New = 30 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (02) UtilityBuilding UB Enter a structure having a functioning kitchen and bath room as a building. Business Rule: Use Units: SFLife New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E MasonryMasonryGood, FrameAverage, FrameFair, Frame MOD Code:FullBath B MOD Code:Electricity E MOD Code:(Plumbing)Fixture (sink, water heater, outside shower, etc.) F MOD Code:Half Bath H MOD Code:InteriorFinish(includes floor/wall coverings and power, not plumbing, not heat) I MOD Code:(Heat)Pump (or other type of combined heat AND air conditioning system) P MOD Code:(Heat)Stove (permanently installed heat source, no air conditioning) S Page 40New Hanover County Tax Office (60) WaterSlide WS Use Units: LFLife New = 10 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow (45) YLYardLighting Use Units: UT Life New = 15 Years Quality Grade AQuality Grade BQuality Grade CQuality Grade DQuality Grade E ExcellentGoodAverageFairLow PARKING QUANTITIES SY11, PARDAT, PARKQUANIT LOV Screen:Table:Field: There are four locations where we must capture and maintain parking data for all parcels: (1) the historic district, (3) the Central Business District, and (2) the three public beaches,(4) other commercial parcels. CodeDescription None 0 Minimal 1 Adequate 2 Abundant 3 PARKING PROXIMITY SY11, PARDAT, PARKPROX LOV Screen:Table:Field: CodeDescription Far from Parcel 0 Near Parcel 1 Adjacent to Parcel 2 On-Site 3 PARKING TYPES SY11,PARDAT, PARKTYPE LOV Screen:Table:Field: CodeDescription None 0 Off Street 1 On Street 2 On and Off Street 3 Parking Deck 4 Appendix 4 - Code Definition and Business RulesPage 41 PARTITIONS (Commercial) SY11, COMINTEXT, INTWALL LOV Screen:Table:Field: CodeDescription None 0 Below Normal 1 Normal 2 Above Normal 3 PLUMBING (Commercial) SY11, COMINTEXT, PLUMB LOV Screen:Table:Field: CodeDescription Normal 0 Above Normal 1 Below Normal 2 None 3 Page 42New Hanover County Tax Office PHYSICAL FUNCTIONAL (Commercial) CA67, CICDU LOV Screen:Table: CDUTBLEPHYSFUNCTCDU E - Excellent*E*EX* C1* E*G*VG* C1* E*A*GD* C1* E*F*AV* C1* E*P*PR* C1* G - Good*E*VG* C1* G*G*GD* C1* G*A*GD* C1* G*F*AV* C1* G*P*FR* C1* A - Average*E*GD* C1* A*G*GD* C1* A*A*AV* C1* A*F*FR* C1* A*P*PR* C1* F - Fair*E*AV* C1* F*G*AV* C1* F*A*FR* C1* F*F*FR* C1* F*P*PR* C1* P - Poor*E*AV* C1* P*G*AV* C1* P*A*FR* C1* P*F*PR* C1* P*P*PR* C1* U - Unsound*E*UN* C1* U*G*UN* C1* U*A*UN* C1* U*F*UN* C1* U*P*UN* C1* * = This schedule may be modified as required, and others created, prior to mailing Notices of Value for 2007. Functional Obsolescence Codes CodeDefinition The market can fully utilize the building for land?s highest and best use without change. E ? ? ?use ? ? ? ? ? ? ? ? with few changes. G ? ? will require some modification to use the building for land?s highest and best use . A ? ?? ?extensive ? ? ? ? ? ? ? ? ? ? ? F ? ?will not attempt to use the building for land?s highest and best use . P Appendix 4 - Code Definition and Business RulesPage 43 QUALITY GRADE CA42, RCFACT LOV Screen:Table Non-professionals have an unfortunate tendency to confuse Condition and Quality. The quality of original construction is set during original construction or during a major remodeling effort (rebuilt from the bone structure out).Quality Grade does not change because a structure is in poor Condition, even if the structure is literally falling down. The same concepts (if not the same exact codes) are used in Residential, Commercial, and OBY grading for quality. OBY only uses the ?whole? grades ?A?, ?B?, ?C?, ?D?, and ?E?. Judge Quality Grade for each building, in turn, according to the standard expressed Business Rule: herein. Do not judge Quality Grade using any other standard (i.e. any other neighborhood structure). Use a TWO STEP process to judge Quality Grade: (1) decide the ?whole? Grade Business Rule: (?E?, ?D?, ?C?, ?B?, ?A?, ?AA?, ?S?); (2) only then decide if a given the building is ?+? or ?-?. Enter the Quality Grade code at the building level or leave the building?s Grade field Business Rule: as null. If null the CAMA system will apply the general Grade for the parcel?s neighborhood. Never enter a separate GRADE code for an addition, residential or commercial. Business Rule: Quality CodeDescription Modifier 0.50 ELow Quality of Original Materials and Workmanship0.50 - 0.54 0.58 E+Somewhat Better than ?Low? Quality0.541 - 0.58 0.67 D-Not Quite ?Fair? Quality0.671 - 0.64 0.75 DFair Quality of Original Materials and Workmanship0.641 - 0.79 0.83 D+Somewhat Better than ?Fair? Quality0.791 - 0.87 0.92 C-Not Quite ?Average? Quality0.871 - 0.96 1.00 CAverage Quality of Original Materials and Workmanship0.961 - 1.04 1.08 C+Somewhat Better than ?Average? Quality1.041 - 1.13 1.17 B-Not Quite ?Good? Quality1.131 - 1.22 1.25 BGood Quality of Original Materials and Workmanship1.221 - 1.28 1.33 B+Somewhat Better than ?Good? Quality1.281 - 1.38 1.42 A-Not Quite ?Excellent?Quality1.381 - 1.46 1.50 AExcellent Quality of Original Materialsand Workmanship1.461 - 1.58 1.67 A+Somewhat Better than ?Excellent? Quality1.581 - 1.80 1.83 AA-Not Quite ?Mansion? Quality1.801 - 1.92 2.00 AAMansion Quality of Original Materials and Workmanship1.921 - 2.25 2.50 AA+Somewhat Better than ?Mansion? Quality2.251 - 2.75 3.00 S-Not Quite ?Superior? Quality2.751 - 3.25 3.50 SSuperior Quality of Original Materials and Workmanship3.251 - 3.75 4.00 S+?Super? Quality3.751 - 4.25 Page 44New Hanover County Tax Office ?E? Quality (Low Grade), Commercial A building must meet at least half of these specifications before coding its Quality as ?E?. Minimal Construction (materials and workmanship barely met standards when new) Architect. Interest:Simplest possible design elements, straight walls, no ?inside? corners WallHeight:Nine feet or less. No access to attic, or scuttle-hole access only Fenestration:Minimal. Floor Covering:Bare concrete or pine. Heat:No duct work (floor or wall furnace, space heater, no heat) Roof:5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material:Asphalt Shingle , Tin.Life New:15 to 20 year maximum. Siding:Frame. Substandard materials such as pine, vinyl or aluminum, asbestos ?E +? Quality: Building Meets to 55% to 60% of the Above Specifications Appendix 4 - Code Definition and Business RulesPage 45 ?D? Quality (Fair Grade), Commercial A building must meet at least half of these specifications before coding its Quality as ?D?. Substandard Construction Architect. Interest:Simplest possible design elements, straight walls, no ?inside? corners WallHeight:Nine feet or less. No custom work, no crown molding. Fenestration:Minimal. Floor Covering:Bare concrete or lowest grade of covering. Heat:Substandard duct work or none (floor or wall furnace) Roof:5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material:Asphalt Shingle , Tin.Life New:15 to 20 year maximum. Siding:Frame. Substandard materials such as pine, vinyl or aluminum, asbestos ?D -? Quality: Building Meets at least 40% of the Above Specifications ?D +? Quality: Building Meets 55% to 60% ? ? ?? Page 46New Hanover County Tax Office ?C? Quality (Average Grade), Commercial A building must meet at least half of these specifications before coding its Quality as ?C?. Basic Construction Architect. Interest:Simple structural elements, may have shallow offsets with ?inside? corners WallHeight:Nine feet or less. Little custom work, simple crown molding or none. Fenestration:Minimal, includes boxed eaves, cornice Floor Covering:Carpet, vinyl linoleum or other. Heat:Standard forced air (duct work). May be fueled by gas, oil, electricity Roof:Flat roof is possible, or 5/12 Rise and Run or less, gable ends. Material:Asphalt Shingle , Tin.Life New:15 to 20 year maximum. Siding:Frame. Basic quality materials: vinyl/aluminum, asbestos, Masonite, ?C -? Quality: Building Meets at least 40% of the Above Specifications ?C +? Quality: Building Meets 55% to 60% ? ? ?? Appendix 4 - Code Definition and Business RulesPage 47 ?B? Quality (Good Grade), Commercial A building must meet at least half of these specifications before coding its Quality as ?B?. Good Construction Architect. Interest:Above average structural elements, offsets with ?inside? corners WallHeight:Twelve feet or less.Some custom work, simple crown molding or none. Fenestration:Good. Boxed eaves, cornice, gutters Floor Covering:Carpet, vinyl linoleum or other. Heat:HVAC system Roof:Flat roof is likely, or 3/12 to 6/12 Rise and Run, gable ends, some valleys. Material: Asphalt shingle. Life new:15 to 20 years. Siding:Frame, brick, stucco, or pleasing mixture. Good quality materials. ?B -? Quality: Building Meets at least 40% of the Above Specifications ?B +? Quality: Building Meets 55% to 60% ? ? ? ? Page 48New Hanover County Tax Office ?A? Quality (Good Grade), Commercial A building must meet at least half of these specifications before coding its Quality as ?A?. Good Construction Architect. Interest:Above average structural elements, offsets with ?inside? corners WallHeight:Twelve feet or less.Some custom work, simple crown molding or none. Fenestration:Good. Boxed eaves, cornice, gutters Floor Covering:Carpet, vinyl linoleum or other. Heat:HVAC system Roof:Flat roof is likely, or 3/12 to 6/12 Rise and Run, gable ends, some valleys. Material: Asphalt shingle. Life new:15 to 20 years, may be higher. Siding:Frame, brick, stucco, or pleasing mixture. Good quality materials. ?A -? Quality: Building Meets at least 40% of the Above Specifications ?A +? Quality: Building Meets 55% to 60% ? ? ?? Appendix 4 - Code Definition and Business RulesPage 49 ?E? Quality (Low Grade), Residential A building must meet at least half of these specifications before coding its Quality as ?E?. Minimal Construction (materials and workmanship barely met standards when new) Architect. Interest:Simplest possible design elements, straight walls, no ?inside? corners BASE Area:600 Square Feet, ± 50% (larger than 900 square feet is possible but rare) Bed / Bath Count:1 to 2 bedrooms, max. 1 bath, low quality fixtures, minimal/no cabinetry Ceiling Height:Beloweightfeet. No access to attic, or scuttle-hole access only Fenestration:Minimal. Five feet ± 50% of low quality kitchen cabinetry Floor Covering:Pine or lowest grade of linoleum. Foundation:Piers, low, with no real crawl space. May not be underpinned. Heat:No duct work (floor or wall furnace, space heater, no heat) Roof:5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material:Asphalt Shingle , Tin.Life New:15 to 20 year maximum. Siding:Frame. Substandard materials such as pine, vinyl or aluminum, asbestos Typical Styles:Shot Gun, Bungalow, Ranch, Manufactured (SW) Planning / Traffic:Minimal halls. Must usually pass through rooms to get to other rooms. Upgrades:Fireplaces: may have been sole source of heat, usually not in service. Laundry facility: will be on a porch, if any. ?E +? Quality: Building Meets to 55% to 60% of the Above Specifications Page 50New Hanover County Tax Office ?D? Quality (Fair Grade), Residential A building must meet at least half of these specifications before coding its Quality as ?D? Substandard Construction (?Starter Home? of substandard materials / workmanship) Architect. Interest:Simplest possible structural elements, straight walls, no ?inside? corners BASE Area:900 Square Feet, ± 50% (rarely larger, but is possible) Bed / Bath Count:2 bedrooms. 1 to 2 baths, low quality fixtures, minimal or no cabinetry Ceiling Height:Eight feet or below, no custom work,no crown molding. Scuttle-hole for attic access unless upper floor finish is evident. Fenestration:Minimal. Six feet ± 50% of low quality kitchen cabinetry Floor Covering:Pine or low grade of linoleum. Low grade carpet possible Foundation:Piers, low crawl space. May not be underpinned Heat:Substandard duct work or none (floor or wall furnace, elect. base board) Roof:5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material: Asphalt Shingle , Tin.Life new:15 to 20 years maximum Siding:Frame. Low quality materials: vinyl/aluminum,asbestos, Masonite Typical Styles:Bungalow, Ranch, Modular (Jim Walker, Levitt) , Manufactured (DW) Planning / Traffic:Substandard, minimal closet space. Minimal storage space. Upgrades:Fireplaces: may have been sole source of heat, usually not in service. Laundry facility: will be on a porch or in a closet, if any. ?D -? Quality: Building Meets at least 40% of the Above Specifications ?D +? Quality: Building Meets 55% to 60% ? ? ?? Appendix 4 - Code Definition and Business RulesPage 51 ?C? Quality (Average Grade), Residential A building must meet at least half of these specifications before coding its Quality as ?C? Basic Construction (?Starter Home? built using standard materials and workmanship) Architect. Interest:Simple structural elements, may have shallow offsets with ?inside? corners BASE Area:1,200 Square Feet, ± 50% (rarely smaller, but may be quite large) Bed / Bath Count:3 bedrooms, and 1.5 to 2 baths, basic fixtures, some bath cabinetry Ceiling Height:Eight feet, no custom work, simple crown molding or none. Scuttle-hole for attic access unless upper floor finish is evident. Fenestration:Minimal, includes boxed eaves, cornice, 8 feet ± 50% kitchen cabinetry Floor Covering:Carpet, vinyl linoleum or other , may have some hardwood. Foundation:Usually built on concrete slab, but may have piers and crawl space. Heat:Standard forced air (duct work). May be fueled by gas, oil, electricity. Roof:5/12 Rise and Run or less, gable ends, few valleys. Flat roof is possible. Material: Asphalt shingle. Life new:15 to 20 years. Siding:Frame. Basic quality materials: vinyl/aluminum, asbestos, Masonite, 4 X 8 panels. May have some brick trim. Typical Styles:Ranch, Bungalow, (?235?, Habitat), Split Level, Bi-Level, Modular Planning / Traffic:Reasonable. Long, relatively narrow halls. Closets. Some storage space. Upgrades:Fireplaces: prefabricated enclosure, vent free (no chimney), gas logs. Laundry facility: will be in a closet. ?C -? Quality: Building Meets at least 40% of the Above Specifications ?C +? Quality: Building Meets 55% to 60% ? ? ?? Page 52New Hanover County Tax Office ?B? Quality (Good Grade), Residential A building must meet at least half of these specifications before coding its Quality as ?B? Good Construction (?Higher-level Starter Home?, good materials and workmanship) Architect. Interest:Above average structural elements, offsets with ?inside? corners, front garage BASE Area:1,300SquareFeet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count:3 bedrooms, 2 to 2.5 baths, good fixtures and bath cabinetry, may have standard quality ceramic tile tub surrounds / ceramic tile floors. Ceiling Height:Eight or nine feet. Some custom work such as crown molding. May have cathedral ceilings built of prefabricated trusses. Fenestration:Boxed eaves, cornice, gutters, 10 feet ± 50% kitchen cabinetry. Floor Covering:Carpet, vinyl linoleum , ?Pergo?/hardwood,may have some ceramic tile. Foundation:Usually built on concrete slab, but may have piers and crawl space. Heat:Central HVAC. Roof:3/12 to 6/12 Rise and Run, gable ends, some valleys. Material: Asphalt shingle. Life new:15 to 20 years, may be higher. Siding:Frame, brick, stucco, or pleasing mixture. Good quality materials. Typical Styles:Ranch, Colonial, Modular, Split Level, Bi-Level, Contemporary Planning / Traffic:Good. Wide hall spaces. Good closet and other storage space. Upgrades:Fireplaces: prefab. wooden or masonry chimney. Laundry: usually in a dedicated room.Bonus Room: minimal, if any. ?B -? Quality: Building Meets at least 40% of the Above Specifications ?B +? Quality: Building Meets 55% to 60% ? ? ? ? Appendix 4 - Code Definition and Business RulesPage 53 ?A? Quality (Excellent Grade), Residential A building must meet at least half of these specifications before coding its Quality as ?A? Very Good Construction (Very good quality of original materials and workmanship) Architect. Interest:Very good structural elements such as dormers, multipleoffsets(some with other-than-right angles), side or rear entrance garage. BASE Area:2,200SquareFeet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count:3 to 4 bedrooms, 2.5 baths or more, very good bath cabinetry, etc. Ceiling Height:Eight to ten feet. Custom work such as crown molding. Is likely to have good size rooms with ?stick built? cathedral and/or trey ceilings. Fenestration:QG 125 plus: 15 feet ± 50% of custom kitchen cabinetry, Corian counter tops, chair rail, wainscoting, raised panel doors, built-in bookcases. Heat:Central HVAC. May have dual systems. Roof:8/12 to 12/12 Rise and Run, hip, gambrel, gable, many valleys. Material: Arch. shingle, 5 tab Timberline, metal.Life new:30 years. Siding:Frame, brick, stucco, or pleasing mixture. Very good quality materials. Typical Styles:Colonial, Ranch, Charleston, Contemporary, Modular Planning / Traffic:Very good.Very good closet and other storage spaces. Upgrades:Vaulted foyer, very good bonus room space. Fireplaces have ornamental mantle. Pre-wired for sound system, alarm system, computer network. Central Vacuum. Security System. ?A -? Quality: Building Meets at least 40% of the Above Specifications ?A +? Quality: Building Meets 55% to 60% ? ? ?? Page 54New Hanover County Tax Office ?AA? Quality (Mansion Grade), Residential A building must meet at least half of these specifications before coding its Quality as ?AA?. Excellent Construction (Excellent quality of original materials and workmanship) Architect. Interest:Excellent structural elements such as dormers, extensive offsets (many with other-than-right angles), side or rear entrance garage. BASE Area:3,000SquareFeet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count:4 to 5 bedrooms, 3 baths or more, excellent quality bath cabinetry, etc. Ceiling Height:Nine to ten feet. Custom work such as arches, crown molding. Is likely to have large rooms with ?stick built? cathedral and/or trey ceilings. Fenestration:QG 150 plus: 30 feet ± 50% of custom kitchen cabinetry, Marble counter tops, dental molding, lacework, copper flashing, . Heat:Central HVAC. Likely to have dual systems. Roof:8/12 to 12/12 Rise and Run, hip, gambrel, gable, multiple valleys. Material: slate, wood shakes, rolled/crimped metal.Life new:30+ years. Siding:Frame, brick, stucco, or pleasing mixture. Excellent quality materials. Typical Styles:Victorian, Charleston, Contemporary, Custom Planning / Traffic:Custom. Extensive closet and other storage spaces. Large rooms. Upgrades:QG 150 plus: Custom porches, elevator, basement, built-in storm shutters, may have audio-visual room and/or ?safe? room.. ?AA -? Quality: Building Meets at least 40% of the Above Specifications ?AA +? Quality: Building Meets 55% to 60% ? ? ?? Appendix 4 - Code Definition and Business RulesPage 55 ?S? Quality (Superior Grade), Residential A building must meet at least half of these specifications before coding its Quality as ?AA? Mansion (Architect-custom quality of original materials and workmanship) Architect. Interest:Massive structural elements with specialized engineering. Likely to have multiple stories, yet may have simple lines and few corners. BASE Area:5,000SquareFeet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count:5 or more bedrooms, 5 or more baths, extensive custom cabinetry, etc. Ceiling Height:Ten feet or more.QG 200 plus: Architect-custom work. Fenestration:QG 200 plus: 30 feet ± 50% of custom kitchen cabinetry. Marble counter tops, extensive dental molding, lacework, copper flashing, . Heat:Central HVAC. Likely to have multiple, zoned systems. Roof:Structure may of such scale to have a ballroom attic w/o steep roof pitch MaterialQG 200 plus: Custom Life new:30+ years. Siding:Frame, masonry (?thick walled? brick or stone, not veneered) stucco, or pleasing mixture. First quality materials. Typical Styles:Plantation, Contemporary, Custom Planning / Traffic:QG 200 plus: Architect-custom. Upgrades:QG 200 plus: Architect-custom. Large porches, Theater or Ball Room. ?S -? Quality: Building Meets at least 40% of the Above Specifications ?S +? Quality: See Following Page Page 56New Hanover County Tax Office ?S +? Quality (Super Grade Home), Residential A building must meet at least half of these specifications before coding its Quality as ?S +? Estate Home (Most expensive combination of design, original materials / workmanship) Architect. Interest:QG ?S? plus: Likely to have multiple stories, multiple building sections of BASEarea and multiple sections of non-BASEarea. Likely to have auxiliary buildings of the same design and construction. BASE Area:10,000 Square Feet ± 50% in the main structure (may be larger). Bed / Bath Count:QG ?S? plus: Architect custom. Ceiling Height:QG ?S? plus: To the limits of imagination and current technology. Fenestration:QG ?S? plus: Imported, personalized craftsmanship and materials. Heat:QG ?S? plus: To the limits of imagination and current technology. Roof:QG ?S? plus: To the limits of imagination and current technology. Siding:QG ?S? plus: To the limits of imagination and current technology. Style:QG ?S? plus: To the limits of imagination and current technology. Planning / Traffic:QG ?S? plus: To the limits of imagination and current technology. Upgrades:QG ?S? plus: To the limits of imagination and current technology. Appendix 4 - Code Definition and Business RulesPage 57 Residential TIMESHARE Appraisal Rules A ?timeshared? property represents a unique appraisal challenge. The developer of a suitable property first divided the ownership in much the same way that a Declaration of Condominium divides the ownership of a given building into unique living spaces and commonly owned elements. Then a further division in the rights of ownership occurred as the developer numbered each of the fifty two weeks in a given year (or each of the one hundred and four weeks in two years) and sold the resulting ?time-bytes? to individual owners. When such a physical property is viewed as a whole and under the operational management of one entity that is the de facto property manager / agent for all time-byte-owners, all rights of ownership, to include possession, are viewed as being intact as represented by that entity. Under N.C.G.S. 105-302(c)(13), which states ? Real property, owned under a time-sharing arrangementbut managed by a homeowners association or other managing entity, shall be listed in the the Tax Administrator?s Office must appraise each such property name of the managing entity.? as a whole but considering the contribution of each of the parts, under one Parcel ID. Because the Cost Approach is unable to analyze the contribution of the time-bytesin Business Rule: a timeshared property, the appraiser will recognize such unique parts of a time-shared property and utilize the Market Approach and/or the Income Approach to analyze same. Page 58New Hanover County Tax Office SALE Qualification Procedures When a deed is placed on the public record maintained by the office of the Registrar of Deeds, the Registrar collects an Excise Tax on the ?new money? in the transaction. The Tax Administrator?s staff use this tax to infer the sale price of the parcel. The appraisal staff must confirm these ?raw? (calculated) sale prices before the sale can be used in the Market Approach or for other analytical purposes. There are three waysthis may occur: (1) The staff combs through all sales, removing those between obviously related parties, foreclosures, tax deeds, and the like. The staff then mails a ?survey? questionnaire to the buyer. Among other details, this survey requests the seller confirm the selling price and report any personal property or concessions-of-sale. Where the returned survey confirms the selling price, the net price (after the listed Business Rule: contribution of any personal property to the sale price or cost of any concessions is subtracted) the reviewing appraiser may qualify the sale price, as adjusted, for further use by the Tax Administrator. The selling price thus confirmed in writing, whether or not it equals the raw sale price calculated from the Excise Tax or as adjusted above, is prima fascia evidence of the actual consideration paid. (2) The staff currently has access to the Realtor?s Multiple Listing Service (MLS) file of sales. This file is a rich source of information about each transaction, and lists the actual selling price for each. Where the MLS selling price equals the raw selling price calculated from the Excise Business Rule: Tax with no personal property or concessions indicated, the reviewing appraiser may consider the MLS selling price to be prima fascia confirmation of the consideration paid, and qualify the sale. Where the MLS selling price does not equal the raw selling price, the appraiser must Business Rule: confirm the sale directly with a knowledgeable party. The name and phone number of the listing agent and the selling agent are in the MLS record. Only after documenting this contact may the reviewing appraiser qualify the MLS sale price, as adjusted, as the actual consideration paid. (3) From time-to-time an appellant may submit a ?fee? Appraisal Report in an appeal or the staff is otherwise in contact with an appraiser North Carolina certified for ?fee? appraisal work. Any confirmed sale price contained in a submitted Appraisal Report or otherwise Business Rule: relayed by a North Carolina-certified fee appraiser may be accepted as prima fascia evidence of the actual consideration paid. If the reviewingappraiser finds such an outside-confirmed sale price is in conflict with an already qualified sale price, the appraiser must re-contact the source of the sale data to re-confirm the sale price listed on the CAMA system?s records or disqualify the sale for all uses. The CAMA system has two fields designedto record selling price, and three fields designed to qualify the sale, further define, and/or otherwise document the sale. Present codes to be used for these purposes are documented under other headings, below. Price:Unadjusted and/or uncorrected Sale Price; Adjusted Price:Corrected or otherwise adjusted Sale Price; Sale Validity:Codes for use in qualifying or disqualifying a given sale for service; Sale Source:Codes for identifying the source of actual sale price information; and Sale Type:Codes indicating whether the parcel sold as vacant land, or as improved (a building). A sale is ?improved? only by a building(s) or significantOBY item(s). ?Vacant? Business Rule: sales may have numerous less significant OBY items. Appendix 4 - Code Definition and Business RulesPage 59 SY11, SALES, MKTVALID Sales: MARKET CODESLOV Screen:Table:Field: These codes are promulgated by the North Carolina Department of Revenue. CodeDescription Multi-Parcel Sale A Mismatch Between Sale and Parcel Records B Transaction Less Than $6,000 C Deed Out of Date Range D Intra-Family or Corporation E Undivided or Fractional Interest F Life Estate or Other Interest Reserved G Possession Retained or Lease Back H To or From Government, Utility, Lender, Relocation Firm I Cemetery Lot or Other Exempt Property J To or From Church, School, Lodge, Other K BLDGRazed Post Sale L Property Crosses County Lines M Mineralor Timber Rights N Sale Price Includes PersonalProperty O Forced Sale or Auction P Contract for Deed in Prior Year Q Trade of Exchange Other-Than-Cash R Parcel Cannot Be Clearly Identified S Other (provide a separate explanation) X Sales: SALE TYPES SY11,SALES, SALETYPE LOVScreen:Table:Field: CodeDescription Improved Sale (parcel is ?improved? by a building, as opposed to a sale of vacant land) I Vacant Land Sale V Sales: SOURCE CODES SY11,SALES, SOURCE LOVScreen:Table:Field: CodeDescription Deed Stamps (Sale Price calculated but unverified) D Sale Price Verified via MLS M Page 60New Hanover County Tax Office Sales: SOURCE CODES SY11,SALES, SOURCE LOVScreen:Table:Field: CodeDescription Not Verified N Signed Verification Letter S Deed Stamps (Sale Price Verified) Y CA42, RCFACT, STORYSF Story Height (Residential)LOV Screen:Table:Field: Business Rule: When the appraiser encounters a residential building that appears to have a fractional story height (anything other than 1.00, 2.00. 3.00 or 4.00 stories), first determine the extent of any unfinished area (whether due to ?truss? construction or ?cathedral ceilings?). Enter all such unfinished area(s) into the DWELDAT, Other Features field for Unfinished Area. CodeDescription - upper floor has less than 20% finished area , or none. 1.01.00 Story - upper floor has 21% to 40% finished area. 1.21.25 Story - upper floor has 41% to 65% finished area. 1.51.50 Story - upper floor has 66% to 90% finished area. 1.71.75 Story - less than 20% useable area (no truss construction) in the upper floor. 2.02.00 Story - upper floor has 20% to 40% finished area. 2.22.25 Story - upper floor has 41% to 65% finished area. 2.52.50 Story - upper floor has 66% to 90% finished area. 2.72.75 Story - less than 20% useable area (no truss construction) in the upper floor. 3.03.00 Story - upper floor has 20% to 40% finished area. 3.23.25 Story - upper floor has 41% to 65% finished area. 3.53.50 Story - upper floor has 66% to 90% finished area. 3.73.75 Story - less than 20% useable area (no truss construction) in the upper floor. 4.04.00 Story - upper floor has 20% to 40% finished area. 4.24.25 Story CA65, CIFEAT, STRUCT STRUCTURELOV Screen:Table:Field: (Commercial Other Features) The Commercial Interior / Exterior (COMINTEXT) fields are designed for listing BASE building sections and other items capable of generating rental income while the Commercial Other Feature (COMFEAT) fields are designed for listing non-BASE (sketchable) sections such as porches and canopies. The appraiser may also use these fields for listing other (non-sketchable) items such as elevators and escalators. All Other Feature items are modified by the Quality Grade modifier and depreciate with the building. CodeDescription Balcony BAL BASE,Semi-Finished BASE area finished to less than the Quality Grade of the structure. BSF Appendix 4 - Code Definition and Business RulesPage 61 CA65, CIFEAT, STRUCT STRUCTURELOV Screen:Table:Field: (Commercial Other Features) The Commercial Interior / Exterior (COMINTEXT) fields are designed for listing BASE building sections and other items capable of generating rental income while the Commercial Other Feature (COMFEAT) fields are designed for listing non-BASE (sketchable) sections such as porches and canopies. The appraiser may also use these fields for listing other (non-sketchable) items such as elevators and escalators. All Other Feature items are modified by the Quality Grade modifier and depreciate with the building. CodeDescription BankVault BV ConcreteTerrace Raised, decorative terrace. The walk-about surface of the terrace may be CCT bare concrete, bound brick or concrete pavers, et cetera. Use code ?CS? for Concrete Slab on Ground. Brick or pavers set in sand Business Rule: are neither a CCT or CS. Place note on the file showing the size of the loose-paver-terrace. Canopy Over Concrete CPC Canopy CPY Carport This code is intended for listing attached carports. For structures on pilings where CRP a concrete slab is poured among the pilings, enter an appropriate area for CS only. ConcreteSlab CS Loose brick or concrete pavers set in sand are neither a CCT nor a CS. Business Rule: Place note on the file showing the size of the loose-paver-terrace. DockLeveler DL Drive-UpWindow DUW Elevator,Freight Use this code to count one freight elevator in one shaft. You will need to ELF estimate the weight capacity, number of stops, and speed of the elevator. Elevator, Hydraulic Use this code to count one hydraulic elevator in one shaft. You will ELH need to estimate the weight capacity, number of stops, and speed of the elevator. Elevator,Passenger Use this code to count one passenger elevator in one shaft. You will ELP need to estimate the weight capacity, number of stops, and speed of the elevator. EnclosedPorch Use this code to describe additional living area gainedby permanent walls EPR enclosing what is clearly a former porch. If the space is the same story height and is well incorporated into the main house?s floor plan, re-sketch the main house to include the space. Escalator Use this code to count one run of one escalator (an up and a down escalator ESC equals two escalators). You will need to estimate the escalator?s width and length. FullAttic,Finished This code is intended to add finish-to-grade for garages and similar. It FAF accommodates finish and structure for the amount of ?usable space? (see Appendix 2). FullAttic,Part Finished This code is intended to add finish-to-grade for garages and FAP similar. It accommodates finish and structure for the amount of ?usable space? (see Appendix 2). Garage This code is intended for listing attached garages. Do not use this code with pilings. GAR GarageUnderBASE Area This code is intended for listing enclosed area among pilings GUB that has one or more garage doors. Use GUB in conjunction with (not instead of) Basement and Basement Finish Business Rule: areas to list a ?beach basement?. Page 62New Hanover County Tax Office CA65, CIFEAT, STRUCT STRUCTURELOV Screen:Table:Field: (Commercial Other Features) The Commercial Interior / Exterior (COMINTEXT) fields are designed for listing BASE building sections and other items capable of generating rental income while the Commercial Other Feature (COMFEAT) fields are designed for listing non-BASE (sketchable) sections such as porches and canopies. The appraiser may also use these fields for listing other (non-sketchable) items such as elevators and escalators. All Other Feature items are modified by the Quality Grade modifier and depreciate with the building. CodeDescription IndoorPool INP Loft This code is intended for listing an upper room, such as may be found in older textile LFT mills, that has been converted to other uses. Loft floors are designed to bear the weight of heavy machinery and ceiling spans are very wide, thus creating a very large and open space. LoadingPlatform,Covered LPC LoadingPlatform,Uncovered LPU MetalDeck MDK Mezzanine This code is intended for listing upper spaces used as passageways, for storage, MEZ or for other uses. Mezzanines are usually protected by railings, but are open to lower floors. MasonryStoop MST OverheadDoor OHD Porch POR PneumaticTube This code is intended for listing the first pneumatic tube in a building. The PT count of any PT code must never exceed one. PneumaticTube,Additional This code is intended for listing all additional pneumatic tubes PTA in a building. For example, if a building has three pneumatic tubes: PT = 1; PTA = 2. Penthouse PTH RoofOverhang An overhang wide enough for and used for sheltering pedestrians from rain. ROH SprinklerSystem,Computer Room Pressurized halon or other gas able to suppress fire will SSC be released immediately upon demand. SprinklerSystem,Dry Standpipeconnections to empty water lines run throughout a SSD structure, ready for the fire department to connect fire hoses and pressurize the system(s). SprinklerSystem,Wet Pressurized water or other fluid able to suppress fire will be released SSW immediately upon demand. Utility (Attached) UTL Vault Door, 8 inches thick V8 Vault Door, 10 inches thick V10 Vault Door, 12 inches thick V12 Vault Door, 14 inches thick V14 Vault Door, 16 inches thick V16 WoodDeck WDK Appendix 4 - Code Definition and Business RulesPage 63 LOV Screen: CA61, COMDAT,: CISTRUCT STRUCTURE)Table:Field (Commercial ?Built-As? LOV Screen: CA64, CINTEXT,USE USE TYPES Table:Field: (Commercial ?Used As?) The Commercial Data (COMDAT) fields are designed for listing data common to all parts of the building while the Commercial Use Type (COMINTEXT)fields are designed for listing BASE building sections and other items capable of generating rental income. The COMDAT Structure Code field records the original highest and best use a given building was originally constructed to serve. On the other hand, the COMINTEXT Use field records the present use of space in the building.The appraiser is free to list any use (or no use) within a given structure. In all cases where the ?Built As? code and the ?Present Use? indicate that a building Business Rule: is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence. * = See Specialized Definition in Appendix 2 STRUCTURE (Building ?Built As?)USE TYPE (Space ?Used As?) CodeDescriptionCodeDescription *** = Wild Card * = See Appendix 2 AutomotiveFull Service Dealer*AutomotiveFull Service Dealer AFDAFD Auto Service GarageAutomotive Service Garage AGAG Apartments,GardenAPU APG*** Apartments,High RiseAPU APH*** ApartmentUse ---APU AnchorSpaceConverted to Other Use ---ASC AnchorSpace,Fine Finish*AnchorSpace,Fine Finish ASFASF AnchorSpace,Hardy Finish*AnchorSpace,Hardy Finish ASHASH AuditoriumCT, GOV, IN, MB* AUD*** BowlingAlleyBowlingAlley BABA Bar / Lounge*Bar / Lounge BARBAR BigBox / Discount DepartmentStore*BigBox / Discount DepartmentStore BBBB Bill Board Site Rental ---BBD Boat Storage, DryBoat Storage - Dry, 0 to 20 Feet BDBD1 Boat Storage - Dry, 21 to 25 Feet ---BD2 Boat Storage - Dry, 26 to30 Feet ---BD3 Boat Storage - Dry, 31 to 35 Feet ---BD4 BankBank BKBK Boarding / RoomingHouseAPU BRH*** Base,Semi-Finished (Residential) ---BSF Boat Slip, WetBoat Slip - Wet, 0 to 22 Feet BWBW1 Boat Slip - Wet, 23 to 35 Feet ---BW2 Boat Slip - Wet, 36 to 60 Feet ---BW3 Boat Slip - Wet, 61 to 99 Feet ---BW4 Boat Slip - Wet, Over 99 Feet ---BW5 Page 64New Hanover County Tax Office LOV Screen: CA61, COMDAT,: CISTRUCT STRUCTURE)Table:Field (Commercial ?Built-As? LOV Screen: CA64, CINTEXT,USE USE TYPES Table:Field: (Commercial ?Used As?) The Commercial Data (COMDAT) fields are designed for listing data common to all parts of the building while the Commercial Use Type (COMINTEXT)fields are designed for listing BASE building sections and other items capable of generating rental income. The COMDAT Structure Code field records the original highest and best use a given building was originally constructed to serve. On the other hand, the COMINTEXT Use field records the present use of space in the building.The appraiser is free to list any use (or no use) within a given structure. In all cases where the ?Built As? code and the ?Present Use? indicate that a building Business Rule: is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence. * = See Specialized Definition in Appendix 2 STRUCTURE (Building ?Built As?)USE TYPE (Space ?Used As?) CodeDescriptionCodeDescription *** = Wild Card * = See Appendix 2 CentralBusinessDistrict Row TypeMB***, RC, RSO CBD*** Community RetailCenter*Community RetailCenter CCCC CountryClubMB***, OF, REC, RES, RSO CCL*** CulturalFacility*Cultural Facility CFCF ConvenienceFoodMarketConvenienceFoodMarket CFMCFM ClubHouseMB***, OF, REC, RSO CH*** Colleges and UniversitiesGV***, IN, MB*** COL*** CorrectionalGV***, IN, MB*** COR*** CellPhoneTower ---CPT Cinema /TheaterCinema /Theater CTCT CarWash,AutomaticCarWash,Automatic CWACWA CarWash,ManualCarWash,Manual CWMCWM DayCare CenterDayCare Center DCDC DryStorage* ---DS FreestandingDrugStoreFreestandingDrugStore FDSFDS FranchiseFood RestaurantFranchiseFood Restaurant FFFF FuneralHomeFuneralHome FHFH Flex Space*, Good ---FX1 Flex Space*, Average ---FX2 Flex Space*, Minimal ---FX3 Gas or Other Service CanopyGas Canopy GASGAS GreenHouse / FloristGreenHouse / Florist GHGH Ground Lease (Bill Board, Cell Tower)BBD, CPT GL*** Governmental, Good ---GV1 Governmental, Average ---GV2 Appendix 4 - Code Definition and Business RulesPage 65 LOV Screen: CA61, COMDAT,: CISTRUCT STRUCTURE)Table:Field (Commercial ?Built-As? LOV Screen: CA64, CINTEXT,USE USE TYPES Table:Field: (Commercial ?Used As?) The Commercial Data (COMDAT) fields are designed for listing data common to all parts of the building while the Commercial Use Type (COMINTEXT)fields are designed for listing BASE building sections and other items capable of generating rental income. The COMDAT Structure Code field records the original highest and best use a given building was originally constructed to serve. On the other hand, the COMINTEXT Use field records the present use of space in the building.The appraiser is free to list any use (or no use) within a given structure. In all cases where the ?Built As? code and the ?Present Use? indicate that a building Business Rule: is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence. * = See Specialized Definition in Appendix 2 STRUCTURE (Building ?Built As?)USE TYPE (Space ?Used As?) CodeDescriptionCodeDescription *** = Wild Card * = See Appendix 2 Governmental, Minimal ---GV3 HangerLI, WD, WHS HGR*** Hotel / Motel,High RiseHotel HMHHOT Hotel / Motel,Low RiseMotel HML*** HealthSpaHealthSpa HSHS HospitalHospital HSPHSP Institutional ---IN LibraryGOV, IN, MB* LIB*** LightIndustrial ---LI LegitimateTheaterCT LT*** Misc. or ModularBuilding, GoodMiscellaneousBuilding, Good MB1MB1 Misc. or ModularBuilding, AverageMiscellaneousBuilding, Average MB2MB2 Misc. or ModularBuilding, MinimalMiscellaneousBuilding, Minimal MB3MB3 MixedCommercial / Residential*APU, MB***, OF, OFC, RC, R1F, RSO MCR*** Medical Office BuildingMedical Office MDMD Medical Office Condo ---MDC Manufacturing / ProcessingManufacturing / Processing MFGMFG MobileHome Space, Good ---MH1 MobileHome Space, Average ---MH2 MobileHome Space, Minimal ---MH3 Mini WarehouseMini-Storage Warehouse MIN MIN MixedResidential / Commercial*APU, MB***, OF, OFC, RC, R1F, RSO MRC*** Motel ---MOT Neighborhood RetailCenter*Neighborhood RetailCenter NCNC NightClub / Dinner TheaterNight Club / Dinner Theater NCDNCD Page 66New Hanover County Tax Office LOV Screen: CA61, COMDAT,: CISTRUCT STRUCTURE)Table:Field (Commercial ?Built-As? LOV Screen: CA64, CINTEXT,USE USE TYPES Table:Field: (Commercial ?Used As?) The Commercial Data (COMDAT) fields are designed for listing data common to all parts of the building while the Commercial Use Type (COMINTEXT)fields are designed for listing BASE building sections and other items capable of generating rental income. The COMDAT Structure Code field records the original highest and best use a given building was originally constructed to serve. On the other hand, the COMINTEXT Use field records the present use of space in the building.The appraiser is free to list any use (or no use) within a given structure. In all cases where the ?Built As? code and the ?Present Use? indicate that a building Business Rule: is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence. * = See Specialized Definition in Appendix 2 STRUCTURE (Building ?Built As?)USE TYPE (Space ?Used As?) CodeDescriptionCodeDescription *** = Wild Card * = See Appendix 2 NursingHomeNursingHome NHNH Office Building High Rise, 5 + StoriesOffice & Professional OFHOF Office Building, Low Rise, 1 - 4 StoriesOF, OFC OFL*** Office & ProfessionalCondo ---OFC Office / WarehouseOF, WHS (mix as measured/sketched) OFW*** Police and Fire StationIN, GOV, MB*** PF*** ParkingGarage / DeckParkingGarage / Deck PGPG QuickLubeQuickLube QLQL Residential,OneFamily*APU, RCL R1F*** Residential,TwoFamily*APU R2F*** Residential,ThreeFamily*APU R3F*** Residential,FourFamily*APU R4F*** Rail / Bus / Air TerminalRail / Bus / Air Terminal RBARBA Residence on CommercialLand*AP, DC, DS, MB, MD, RS RCL*** Research and DevelopmentIN, MB***, OF RD*** RetailCondo ---RC Residence on CommercialLand ---RCL Recreational / Health*Recreational (Rink, Gym, Court RECREC ReligiousReligious RELREL Restaurant*Restaurant RESRES Regional Retail MallRegional Retail Mall RMRM Racquet Club - IndoorREC RQI*** RoofedRack (Canopy for Lumber, etc)RoofedRack (Canopy for Lumber, etc) RRRR Retail,SingleOccupancy*Retail,SingleOccupancy RSORSO Radio / TV / Motion Picture StudioCT RTS*** Appendix 4 - Code Definition and Business RulesPage 67 LOV Screen: CA61, COMDAT,: CISTRUCT STRUCTURE)Table:Field (Commercial ?Built-As? LOV Screen: CA64, CINTEXT,USE USE TYPES Table:Field: (Commercial ?Used As?) The Commercial Data (COMDAT) fields are designed for listing data common to all parts of the building while the Commercial Use Type (COMINTEXT)fields are designed for listing BASE building sections and other items capable of generating rental income. The COMDAT Structure Code field records the original highest and best use a given building was originally constructed to serve. On the other hand, the COMINTEXT Use field records the present use of space in the building.The appraiser is free to list any use (or no use) within a given structure. In all cases where the ?Built As? code and the ?Present Use? indicate that a building Business Rule: is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence. * = See Specialized Definition in Appendix 2 STRUCTURE (Building ?Built As?)USE TYPE (Space ?Used As?) CodeDescriptionCodeDescription *** = Wild Card * = See Appendix 2 Shell,AnchorSpace* ---SAS Shell,BigBox* ---SBB Strip RetailCenter*Strip RetailCenter SCSC Shell,Flex Space* ---SFX Shell, RegionalMallSpace* ---SMS Shell,NeighborhoodCenter* ---SNC Shell,OfficeCondo* ---SOC Shell,OfficeSpace* ---SOF Shell,RetailCondo* ---SRC Shell, RetailStripCenter* ---SSC Shell, RetailSingleOccupancy* ---SSO SchoolGV***, IN SCH*** Social / FraternalHallGV***, IN SFH*** SavingsInstitutionBK SI*** SkatingRinkBA, MB***, REC SK*** Supermarket (Stand Alone)ASH SPR*** ServiceStation,Full ServiceGS, MB***, OF, RSO, AG SSF*** ServiceStation,Self ServiceGS, MB***, OF, RSO, AG SSS*** TennisClub - IndoorBA, MB***, REC TCI*** TruckTerminalTruckTerminal TTTT Veterinary ClinicMD VET*** Warehouse,Distribution ---WD WarehouseWarehouse,Storage WHSWHS Page 68New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. AA FrameFIFrench Influence ?Chalet?French Eclectic / French Provincial ?Second Empire / Second French Empire AIAmerican Influence ?Four Square / Prairie GAGarage Apartment / Guest House ?Shingle / Stick IIItalian Influence ?Italianate / Italianate Classical Revival CCCape Cod ?Country / Coastal Cottage?Tuscan Revival ?Saltbox LMLog / Modular CLColonial ?Colonial Revival MIMediterranean Influence ?Dutch Colonial?Mediterranean / Moorish / Spanish ?Federal?Mission Revival ?Georgian (King George, not Georgia) ?Williamsburg NCNeo-Classical Influence ?Charleston ?Gothic/ Gothic Revival CNContemporary ?Neo-Gothic Revival CRCraftsman OOther ?Dome / Octagon / Round / Underground / etc. CSClassical (Replaces ?Historic?) ?Carpenter Gothic ?Classical Revival PTPatio Home / Town Home ?Greek Revival RRanch CTCottage RCResidential Condo (Low Rise) D1Half (of a) DuplexRECondo, End Unit D2DuplexRGCondo, Garden Style, Ground Level(no photo) RHHigh Rise Cond RUCondo, Garden Style, Upper Floor (no photo) D3Triplex (New) D4Quadplex (no photo)SLSplit Level ?Bi-Level DWDouble Wide Mfg Home (no photo) SWSingle Wide Mfg. Home (no photo) ECExtreme Custom VNVernacular ?Bungalow / Mill House / Shotgun EIEnglish Influence ?Queen Anne / Victorian?Coastal Cottage ?Victorian?Conventional / Traditional ?Tudor?et cetera - See Following Definition ?Cotswold Cottage?Of, relating to, or being the common building style of a period or place.? - Webster?s Appendix 4 - Code Definition and Business RulesPage 69 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture A - A Frame Includes Sub-styles: ?Chalet ?A Frame? architecture is characterized by having a triangular shape (either no sidewalls, or no more than a knee wall). This is a distinct architectural style which may not be mingled with any other style, excepting only included Sub-styles. This house style is generally placed to be parallel with its fronting street and/or perpendicular to any water views. One generally sees ?A Frame? construction in smaller, rustic structures. But this style of architecture may also be encountered on larger structures. ?Transepts? (cross arms more common in churches) may be found in these. Page 70New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture AI - American Influence Includes Sub-styles: ?Four Square / Prairie ?Shingle / Stick This is a distinct architectural style which may not be mingled with any other style excepting only included Sub-styles. These are large, comfortable houses. ?Four Square? and ?Prairie? styles are typically about square (as above) and without offset or inset rooms (as in the pictures at the right, and below). The Shingle style is thus named because of the wood shake or shingle wall covering (house immediately above). ?Stick style dwellings are generally wood, and skeletal wood ornaments may also embellish brick or stone houses.? A Field Guide to American Architecture, Rifkind Appendix 4 - Code Definition and Business RulesPage 71 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture CC - Cape Cod Includes Sub-styles: ?Country / Coastal Cottage ?Salt Box ?Cape? style architecture must have a roof pitch sufficient to be called a 1.50 story house (upper BASE area required). This is a distinct architectural style which may not be mingled with any other style except as noted above. Do not confuse a Cape Cod structure with a Cottage structure. Cottages may have a roof pitch sufficient to allow an attic to be finished, but this space will not approach 50% of the ground floor area and finish is not assumed (even if dormers exist). Cape architecture usually (but not always) features extensive use of porches. Cape architecture features gable ends and may or may not feature dormers, of both the ?shed? and ?doghouse? variety. Look for symmetry in appearance with the front door in the center. Page 72New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture CL - Colonial Includes Sub-styles: ?Colonial Revival ?Dutch Colonial ?Federal ?Georgian ?Williamsburg ?Colonial? buildings are generally placed parallel with its fronting street or water. ?The most elaborate residences, particularly in the South, are composed of a central block with flanking wings...? ?Federal styles are characterized by balance and symetry in design, lightness and elegance in mood ... and finesse....? A Field Guide to American Architecture, Rifkind Colonial architecture may or may not have attached garages, carports, or other one story additions to the main structure. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. Appendix 4 - Code Definition and Business RulesPage 73 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture CN - Contemporary Includes Sub-styles: None Contemporaryarchitecture is generally characterized by unique but functional designs which use ?clean? lines and sparse ornamentation). This is a broad architectural style with many variations allowed in the market, but does not include any structure that more closely matches any other style. Contemporary building styles rarely exceed two stories in height, but make extensive use of cathedral ceilings and open floor plans. Page 74New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture CR - Craftsman Includes Sub-styles: None This is a distinct architectural style which may not be mingled with any other style. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. Craftsman / Bungalow structures are generally rectangularwith a length/width ratio of 4:3 (four long for three wide) or less. These structures are generally sited to be perpendicular to the fronting street. The name ?Craftsman? derives from the extra touches under the eaves and around windows and doors.The interior is likely appointed with built-in book cases and other custom, period cabinet work. Do not confuse Craftsman and Bungalow styles with Shotgun construction. Shotgun structures are limited to one room?s width through their length. Do not confuse the Craftsman style with the Bungalow or Cottage styles. Bungalows and Cottages are generally one story and generally lack the fenestration of a Craftsman structure. Appendix 4 - Code Definition and Business RulesPage 75 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture CS - Classical Includes Sub-styles: ?Carpenter Gothic ?Classical Revival ?Greek Revival ?Doorways and windows are boldly delineated. Door openings are generally flanked by side lights and headed by an oblong transom light. Wooden window openings are heavily molded and may also emphasize a corner block or a heavy pediment...? A Field Guide to American Architecture, Rifkind Use this code to describe larger, more ornate historical structures and newer structures of the same or similar design but made of more modern materials. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. Page 76New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Cottage CT Includes Sub-styles: None ?Cottage? architecture may have a roof pitch sufficient to allow attic finish (be no more than a 1.25 story house). Cottage structures are generally rectangular with a length/width ratio of 4:3 (four long for three wide) or less. Do not confuse a Cottage structure with a Cape Cod structure. Cape Cods will have a roof pitch sufficient to allow upper BASE area equal to at least 50%of the ground floor area. Cape Cods assume finish to Quality Grade exists. This house style is generally placed to be parallel with its fronting street or water. Do not confuse the Cottage style with the Ranch style. Ranch construction is also rectangular and is also generally placed to be parallel with its front street. However a Ranch has a length/widthratio that will always exceed 4:3 (4 feet long for every 3 feet wide). If a question persists, the Cottage style denotes the smaller structure. Appendix 4 - Code Definition and Business RulesPage 77 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Half (of a) Duplex D1 Includes Sub-styles: Many - ?Half Duplex? is a style of ownership more than it is a style of building construction. This is a distinct ?style? which may not be mingled with any other style. - Duplex D2 Includes Sub-styles: Many - ?Duplex? is a count of rental units more than a style of construction. This is a distinct ?style? which may not be mingled with any other style. - Triplex D3 Includes Sub-styles: Many - ?Triplex? is a count of rental units more than a style of construction. This is a distinct ?style? which may not be mingled with any other style. Page 78New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Quadplex D4DW - Double Wide Check the structure to determine Includes Sub-styles:Business Rule: whether or not the moving hitch is attached, and Many - ?Quadplex? is a count of rental whether or not the axles and/or the wheels are units more than a style of construction. attached before applying this code. This is a distinct ?style? which may not be Always check for and recordthe VIN mingled with any other style.Business Rule: number. - Extreme Custom EC Includes Sub-styles: Many - But will not include any structure that matches any other style. This is a broad architectural style with many variations allowed in the market. ?... characterized by grand scale,intricate and picturesque massing, dynamic contrasts, complicated three-dimensionality, textural richness and opulent detail.? A Field Guide to American Architecture, Rifkind Note: Author Rifkind was talking about ?church architecture?, but her description fits this style very well. Appendix 4 - Code Definition and Business RulesPage 79 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture EI - English Influence Includes Sub-styles: ?Cotswold Cottage ?Queen Anne ?Tudor ?Victorian This house style is generally placed to be parallel with its fronting street or water. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. ?A striking accent is wooden decoration which is incised, chamfered,and carved in scroll shapes, or lattice work in basket weave, spindle, reel, and other patterns. A Field Guide to American Architecture, Rifkind Page 80New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture FI - French Influence Includes Sub-styles: ?French Provincial ?French Eclectic ?Second Empire ?Second French Empire This house style is generally placed to be parallel with its fronting street or water. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. Appendix 4 - Code Definition and Business RulesPage 81 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Garage Apartment / Guest GA Includes Sub-styles: Many - ?Garage Apartment? defines a small rental unit associated with a garage more than it defines a style of construction. Be certain a structure that Business Rule: appears to be a garage apartment has functioning kitchen and bath facilities. If not, list the structure as an OBY item. In particular, it is important to place the GA style on garage apartments that are on their own parcel. We will need separate sales of these, properly coded. Measure and list a garage Business Rule: apartment structure as a 1.** (fractional story) building with a Concrete Block/Frame basement. Use the addition code GUB to define ?Garage Under Base?, which allows for overhead doors and concrete slab. List and sketch any living area downstairs as finished basement area. Page 82New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Italian Influenced II Includes Sub-styles: ?Italianate ?Italianate Classical Revival ?Tuscan This is a distinct architectural style which may not be mingled with any other style, except as noted above. This house style is always placed to be perpendicular to its fronting street unless it is sited on a corner lot. ?Building materials are manipulated to suggest mass and heaviness, and to create a surface rich with shadows and highlights.? A Field Guide to American Architecture, Rifkind This house style usually, but not always, features a strongly vented attic and high ceilings to better manage summer heat. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. Appendix 4 - Code Definition and Business RulesPage 83 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture LM - Log / Modular Includes Sub-styles: Many - ?Log? and ?Modular? define construction materials or methods more than they define a style of construction. This is a distinct architectural style which may not be mingled with any other style. Use this code only when you know the structure was ?factory built? or when the log walls clearly advise the same. This house style is generally placed to be parallel with its fronting street or water. Page 84New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Mediterranean MI Influence Includes Sub-styles: ?Spanish ?Mission Revival ?Moorish ?The walls ... are heavy ... with few and small openings for doors and windows....? A Guide to American Architecture, Rifkind This house style is generally placed to be parallel with its fronting street or water. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. This style of house usually has a stucco wall covering and arched doorways. It may have balconies and, perhaps, a courtyard. The roof may be of clay tile. Appendix 4 - Code Definition and Business RulesPage 85 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture NC - Neo-Classical Influence Includes Sub-styles: ?Charleston ?Gothic / Gothic Revival ?Neo-Gothic Revival This style of architecture is multi-story and is long and narrow (the lot usually has very narrow frontage also). ?The Gothic Revival dwelling has a strong character. ... It may seem to be almost rooted in the ground, but rises steeply, ... accented by ... steeply pitched cross gables and ... dormers... sharp roof slope.... A Guide to American Architecture, Rifkind If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. These styles typically make extensive use of porches across the front and/or along one side, and is always placed to be perpendicular to its fronting street. Page 86New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture PT - Patio Home / Town Home Includes Sub-styles: Many - Patio and Town Homes are members of a ?community? of patio homes (of similar size on very small lots). Town Homes will be in their own ?8,000 series? Neighborhood. Patio home construction frequently places an attached garage in a position of importance. This is a distinct architectural style which may not be mingled with any other style, except as noted above. Do not use this code to describe one or two structures that may look like these pictures but occur in areas having larger lots and/or larger homes (they are not part of a community of highly similar residences). Appendix 4 - Code Definition and Business RulesPage 87 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Ranch R Includes Sub-styles: ?Western Ranch This is a distinct architectural style which may not be mingled with any other style. This house style is always placed to be parallel with its fronting street or water. Ranch structures are strongly rectangular with a length/width ratio greater than 4:3 (4 feet long for every 3 feet wide). Do not confuse the Ranch style with the Cottage style. Cottage construction is also rectangular and is also generally placed to be parallel with its front street. A Cottage structure has a length/width ratio that will always be less than 4:3. If a question persists, the Ranch style denotes a larger structure than a Cottage. All four sides of a Ranch are typically parallel. There may be several offsets of as much as eight feet, or bay windows, to lend architectural interest to the building. A ?Western Ranch? may share some of the characteristics of a Contemporary style structure, but will lack that style?s open floor plan and ?clean? look. Page 88New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Res. Condo (Low Rise) RC Includes Sub-styles: Many - ?Condo? is a style of ownership more than a style of construction. This is a distinct ?style? which may not be mingled with any other style. - Condo, End Unit RE Includes Sub-styles: Many - ?Condo? is a style of ownership more than a style of construction. This is a distinct ?style? which may not be mingled with any other style. - High Rise Condo RH Includes Sub-styles: Many - ?Condo? is a style of ownership more than a style of architecture. This is a distinct ?style? which may not be mingled with any other style. Appendix 4 - Code Definition and Business RulesPage 89 SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Split Level SL Includes Sub-styles: ?Bi-Level This is a distinct ?style? which may not be mingled with any other style. This house style is generally placed to be parallel with its fronting street or water. The single most distinctive element of the Split or Bi-level style is the use of stairs that extend only one half floor before one arrives at the next level. At the middle of the two sets of stairs is a full floor or an entry foyer. Split-level style structures Business Rule: must be listed as being a one story structure with a ?concrete block? basement (full or part depending upon the structure?s design). is attached, AND whether or not the axles and/or - Single Wide SW the wheels are attached before applying this code. Check the structure to Business Rule: Check for and record the VIN #. Business Rule: determine whether or not the moving hitch Page 90New Hanover County Tax Office SY11, STYLELOV Screen:Table: DWELDAT, STYLE Field: Style is a major variable in the Market Approach. ?Quality? and ?CDU? notations being equal, the real estate market will favor one Style of house over another. Match carefully. Code and Brief Description Picture - Vernacular VN Includes Sub-styles: Many - refer to the following definition Vernacular: ?of, relating to, or being the common building style of a period or place.? - Webster?s Collegiate Dictionary A neighborhood, as Business Rule: grouped with similar neighborhoods, is such a ?place?. Each cluster of neighborhoods will have defined ?vernacular? for itself. Use this code when a building represents a common style in the neighborhood?s cluster (model) AND fails to clearly fit any other Style definition cataloged above. If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assignedby the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. Appendix 4 - Code Definition and Business RulesPage 91 SY11,PARDAT,TOPO TOPOGRAPHYLOVScreen:Table:Field: CodeDescription Above Street Level A Below Street Level B Easement (Do Not Use) E Level L Low and Swampy M Rolling R Steep S Lake / Pond W Low Z SY11,PARDAT,TRAFFIC TRAFFICLOVScreen:Table:Field: CodeDescription Light 1 Medium 2 Heavy 3 None 4 CA64,CINTEXT,USE USE TYPESLOVScreen:Table:Field: See the STRUCTURE (?Built-As?) heading. LP56,LPUTIL,UTIL UTILITIESLOVScreen:Table:Field: See the Land: UTILITIES heading. LP56,LPUTIL,UTIL ZONESLOVScreen:Table:Field: See the Land Code, Zoning Classesheading. Page 92New Hanover County Tax Office BUSINESS RULE SUMMARY Parcel-Level Business RulesAppendix 1 - The highest and best use of vacant land is dictated by the2 Highest and Best Use permanent zoning (or with the existence of temporary zoning-in-force, by the most likely permanent zoning) in force on the Effective Date of Appraisal. A property may be considered as under temporary zoning if the use of the land is tightly restricted to only one named use and owner is required to go through the entire zoning process to put the parcel to any other use, to include uses permitted prior to the last change. The appraiser will consider the cost of re-zoning the property to its most likely permanent zoning-in- force and the effect of the passage of time between January 1, 2007 and the time the likely date of such a change. 2 - Appraise land in interim use for its ?highest and best use? according to2 Interim Use Parcel Level Business Rule 1. The appraiser will recognize the estimated holding period (until the market is ready for to accept the highest and best use of the property in interim use) and the likely cost to re-zone the property. 32 In cases where the Income Approach clearly demonstratesthat a Mis-Improvement - commercial or industrial building(s) is a mis-improvement to the land, the existence of the building(s) must be recognized by placing a sound value (a residual value) on the individual building. 4For mass appraisal purposes, consider the present use of improved2 Mis-Improvement - land is considered to be the highest and best use, except where the present use is in conflict with permanent zoning-in-force on the parcel. A clear example is a residential structure, used as a residence but located in an area of predominantly commercial uses, on land zoned for commercial use. Such non-conforming uses are generally permitted under zoning regulations and where not permitted, the use is usually "grand fathered". However continued use as a residence is clearly not the ?highest and best use? of the property. Appraise the land of such property for its highest and best use as though vacant (see ParcelLevel Business Rule #1). Appraise the structure accordingto its contribution to the value as a whole but consider its non-conforming use (which usually means applying significant Economic Obsolescence). Always leave clear notes regarding your reasoning in the file. 52 The Highest and Best Use of vacant land is dictated by the permanent Mis-Improvement - zoning (or with the existence of temporary zoning-in-force, by the most likely permanent zoning) in force on the Effective Date of Appraisal. A property may be considered as under temporary zoning if the use of the land is tightly restricted to only one named use and owner is required to go through the entire re-zoning process to put the parcel to any other use. Land rates in the neighborhood are best estimated by analyzing sales of similarly zoned vacant land in the same neighborhood, or a highly similar neighborhood. Appendix 4 - Code Definition and Business RulesPage 93 Parcel-Level Business RulesAppendix 6 Where multiple residential buildings2 Commercial Residential on Residential Land occur on one parcel zoned for residential use, residential appraisers will use the commercial algorithms (Built-as Codes R1F, R2F, R3F, and R4F) to appraise the parcel. The middle number in this series of codes defines the number of families each such structure is designed to house. 72 - If a given property is clearly in an INTERIM USE (see definition in Zoning (Temporary) Appendix 2) and the jurisdiction allows only one named use for the property, the appraiser will consider the named specific use to be a temporary zoning-in-force. That a parcel has Temporary Zoning will in no manner represent or limit the most likely highest and best use of the parcel. Appraise land in interim use under temporary zoning-in- force for its most likely highest and best use, considering the permitted uses of surrounding and nearby parcels, and the current demand for a change to the most likely highest and best use. The appraiser must recognize: (1) the cost of re-zoning the parcel; and (2) the holding period, during which the interim use is likely to continue while market demand increases for a change to the most likely highest and best use. LAND - Land Business RulesAppendix 14 - All adjustments to Land Line values must be accompanied by an explanation General that makes use of one of the Appraiser Adjustment codes, either in the Neighborhood Brochure or in the parcel-level note fields where the appraiser elects to use a different adjustment than specified in the Brochure. 2 2- All commercial land not required for the production of4 Commercial Residual Land income must be identified as "residual" (to the production of income under the present use of the parcel). 34 - This code used to convert data from the old L2 - Location, Shape Adjustment Code CAMA system. Discontinue its use except when working under the 1999 Schedule of Values. 5 - This code used to convert data from4 L3 - Location, Shape, Physical Adjustment Code the old CAMA system.Discontinue its use except when working under the 1999 Schedule of Values. 64 - This code used to convert data from the old S2 - Shape, Physical Adjustment Code CAMA system. Discontinue its use except when working under the 1999 Schedule of Values. Page 94New Hanover County Tax Office DWELDAT - Residential Building Business RulesAppendix 1 - New Hanover County has numerous structures that have a fractional story4 ATTIC height. Rather than code this upper space as one or another kind of attic, the county has elected to assume such structure's upper level space is BASE area (finished to the grade of the main floor living area). If the roof pitch of a structure is such that it is a fractional story AND the upper level space is not finished,recordthe unfinishedamount of area in the Unfinished Area field on Other Features. If the space is finished to sub-grade standards subtract the finish as above and addition codes AFM, AFR. 22 - If a house has an elevated roof pitch and/or dormers but was constructed Attic Finish using a roof truss system that cannot be used (even for dry storage), charge the DWELDAT record with Unfinished Area (removes the finish). See STORY HEIGHT and ROOF PITCH 3 - New Hanover County elected to use Other Features' User Fields 7, 8, and 94 Basement to record the area of three types of "local basement": (1) Excavated; (2) Pilings (beach basement); (3) Concrete Block (old style beach and split-level basements).It is these three fields that will "price" a residential basement. However in addition to entering the area in one of the above three User Fields, use the installed codes for Full and Part Basement, to officially flag to the system that the building has a "basement". 44 - Do not use this optional field. Rather, use the Addition Code Basement Garage, Cars "GUB" (Garage Under Base) to list a "Basement Garage". GUB only provides a concrete slab and overhead doors, it does not dig any holes. 5 - Never enter a CDU code for a residential building addition. Consider the4 CDU building as a whole when rating its CDU. 64 - Enter the CDU code at the building level or leave the building's CDU field as CDU null. If null the CAMA system will apply the general CDU for the parcel's neighborhood. 7 - The field should only be used to modify RCNLD value within the4 Cost and Design range of percentages shown in the description field for the C & D Reason codes below. 82 - ALWAYS know the dollar change in value arising from Economic Obsolescence applying EO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied EO thoroughly in notes. 9 - Judge the Effective Year Built of any structure according to the thought4 Effective Year process described in the discussion of Effective Year Built in Appendix 2. Appendix 4 - Code Definition and Business RulesPage 95 DWELDAT - Residential Building Business RulesAppendix 10 - Record the accurate count of openings and/or stacks for fireplaces2 Fireplaces (masonry or prefab). If the fireplace is closed off, determine the reason and enter sufficient Functional Obsolescence to account for the cost to return the fireplace to functional service. Do not write the fireplace's contribution completely off via FO unless the stack (chimney) must be replaced from the ground up. Always explain any applied Functional Obsolescence thoroughly in notes. 112 - ALWAYS know the dollar change in value arising from Functional Obsolescence applying FO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied FO thoroughly in notes. 12 - All adjustments to building values must be accompanied by an4 Market Adjustment explanation that makes use of one of the following codes. These codes may be modified from time-to-time. 134 - All Market Adjustments to building values must be accompanied Market Adjustment by an explanation that makes use of one of the following codes. These codes may be modified from time-to-time. 14 - Judge Quality Grade for each building, in turn, according to the4 Quality Grade standard expressed herein. Do not judge Quality Grade using any other standard (i.e. any other neighborhood structure). 154 - Use a TWO STEP process to judge Quality Grade: (1) decide the Quality Grade "whole" Grade ("E", "D", "C", "B", "A", "AA", "S"); (2) only then decide if a given the building is "+" or "-". 16 - Enter the Quality Grade code at the building level or leave the4 Quality Grade building's Grade field as null. If null the CAMA system will apply the general Grade for the parcel's neighborhood. 174 - Never enter a separate GRADE code for an addition, residential or Quality Grade commercial. 18 - When a timeshared property is viewed as a whole and under2 Residential Timeshare the operational management of one entity that is the de facto property manager / agent for all time-owners, all rights of ownership, to include possession, are viewed as being intact as represented by that entity. Therefore the Tax Administrator's Office will appraise each such property as a whole, under one Parcel ID, for fee simple market value. The management company will have sole responsibility to apportion the resulting annual tax liability among the several time-owners. 194 - When the appraiser encounters a residential building that appears to Story Height have a fractional story height (anything other than 1.00, 2.00. 3.00 or 4.00 stories), first determine the extent of any unfinished area (whether due to "truss" construction or "cathedral ceilings").Enter all such unfinished area(s) into the DWELDAT, Other Features field for Unfinished Area. Page 96New Hanover County Tax Office DWELDAT - Residential Building Business RulesAppendix 20 - Check the structure to determine whether or not the4 Style Code DW - Double Wide moving hitch is attached, and whether or not the axles and/or the wheels are attached before applying this code. 214 - Always check for and record the VIN number of the Style Code DW - Double Wide structure. 22 - Measure and list a garage apartment structure as4 Style Code GA - Garage Apartment a 1.** (fractional story) building with a Concrete Block/Frame basement. Use the addition code GUB to define "Garage Under Base", which allows for overhead doors and concrete slab.List and sketch any living area downstairs as finished basement area. 234 - Be certain a structure that appears to be a garage Style Code GA - Garage Apartment apartment has functioning kitchen and bath facilities. If not, list the structure as an OBY item. 24 - Split-level style structures must be listed as4 Style Code SL - Split Level, Bi-Level being a one story structure with a "concrete block" basement (full or part depending upon the structure's design). 254 - Check the structure to determine whether or not the Style Code SW - Single Wide moving hitch is attached, AND whether or not the axles and/or the wheels are attached before applying this code. 26 - Check for and record the VIN #.4 Style Code SW - Single Wide 274 - A neighborhood, as grouped with similar neighborhoods, Style Code VN - Vernacular is such a "place".Each cluster of neighborhoods will have defined "vernacular" for itself. Use this code when a building represents a common style in the neighborhood's cluster (model) AND fails to clearly fit any other Style definition cataloged above. 28 - Because the Cost Approach is unable to analyze the contribution of the4 Timeshare time-bytes in a timeshared property, the appraiser will recognize such unique parts of a time-shared property and utilize the Market Approach and/or the Income Approach to analyze same. ADDN - Residential Building ?Section? Business RulesAppendix 1 - List new additions that are the same story height as the core building AND4 General that are well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height. 24 - Don?t sketch 1H and don?t place on the Lower Level. 1H - 1 Half Story (Finished) Appendix 4 - Code Definition and Business RulesPage 97 ADDN - Residential Building ?Section? Business RulesAppendix 3 - Don?t sketch 1Q and don?t place on Lower Level.4 1Q - 1 Quarter Story (Finished) 44 - Don?t sketch 3Q and don?t place on the Lower Level. 3Q - 2 Quarter Story (Finished) 5 - Sketch and only place on the First Level. If the ADD has a fractional4 ADD - Addition Story Height, select and enter code 1Q (1 Quarter), 1H (1 Half), or 3Q (3 Quarter). 64 - Do not sketch and only place on the Second or Third AFM - Attic Finish, Minimal Levels. When a main house or addition has a fractional story height with sub-Grade finish, use the Unfinished Area field to remove the finish. Then use AFM to add back minimal finish. 7 - Do not sketch and only place on the Second or Third4 AFR - Attic Finish,Rough-in Levels. When a main house or addition has a roughed-in fractional story height, use the Unfinished Area field to remove the finish. Then use AFR to add back the rough-in. 84 - Don't sketch an interior BAL, and only place on the Second or Third BAL - Balcony Levels. Sketch an exterior BAL. 9 - Sketch BAS areas and do not place this code on the Lower4 BAS - BASE Area, Heated Level. 104 - Sketch BAY and do not place this code on the Lower Level. BAY - Bay Window 11 - Sketch BOE and do not place this code4 BOE - One Story BASE Over Enclosed Porch on the Lower Level. 124 - Sketch BSF and do not place this code on Lower Level. BSF - BASE, Semi-Finished 13 - Sketch CCT and do not place this code on the Lower Level.4 CCT - Concrete Terrace 144 - Use code "CS" for Concrete Slab on Ground. Brick or CCT - Concrete Terrace pavers set in sand are personal property and are neither a CCT or CS. Place note on the file showing the size of such a loose-paver "terrace". 15 - Judge CDU for each building, in turn, according to the standard expressed4 CDU herein. Do not judge CDU using any other standard (i.e. any other neighborhood structure). 164 - Never enter a CDU code for a residential building addition. Consider the CDU building as a whole when rating its CDU. 17 - Sketch CPY and do not place this code on the Lower Level.4 CPY - Canopy 184 - Sketch CRP and do not place this code on the Lower, Second or Third CRP - Carport Levels. 19 - Unless the slab is poured among pilings, sketch the slab and do4 CS - Concrete Slab not place this code on the Lower Level. 204 - Loose brick or concrete pavers set in sand are neither a CCT nor CS - Concrete Slab Page 98New Hanover County Tax Office ADDN - Residential Building ?Section? Business RulesAppendix a CS. They are Personal Property. Place note on the file showing the size of such a loose-paver "terrace". 21 - Sketch EEH.To account for Story Height, place4 EEH - Exterior Elevator Housing code on each level serviced. 224 - Sketch EPR and do not place this code on the Lower Level. EPR - Enclosed Porch 23 - Do not sketch FAF and do not place this code on the4 FAF - Full Attic, Finished Lower or First Levels. 244 - Do not sketch FAP and do not place this code on the FAP - Full Attic, Part Finished LowerLevel. 25 - Sketch FOH and do not place this code on the4 FOH - One Story Frame Overhang Lower Level 264 - Sketch GAR and only place this GAR - Attached Garage (do not use with pilings) code on the First Level. 27 - Use GUB in conjunction with (not instead of)4 GUB - Garage Under BASE Area Basement and Basement Finish areas to list a "beach basement" and the lower-level garage in the split-level style). 284 - Sketch GUB and do not place this code on the First GUB - Garage Under BASE Area or upper Levels. 29 - Do not sketch LFT and do not place this code on Lower or First Levels.4 LFT - Loft 304 - Sketch the MAD and do not place this code on the MAD - Mobile Home Addition First or upper Levels. 31 - If the Mobile Home is treated as personal property,4 MAD - Mobile Home Addition place this addition in OBY. 324 - Sketch the MST and do not place this code on the First or MST - Masonry Stoop upper Levels. 33 - Sketch POR and do not place this code on the Lower Level.4 POR - Porch 344 - Never enter a separate GRADE code for an addition, residential or Quality Grade commercial. 35 - Sketch the SOL and do not place this code on the Lower Level.4 SOL - Solarium 364 - Do not sketch the SS. Place this code only on the SS - Storm Shelter (Safe Room) Loweror First Level. 37 - Do not sketch the UAP. Place this code on Lower Level.4 UAP - Utility Among Pilings 384 - Sketch the UTL and do not place this code on the Lower Level. UTL - Utility Appendix 4 - Code Definition and Business RulesPage 99 ADDN - Residential Building ?Section? Business RulesAppendix 394 - Sketch the WDK and do not place this code on the Lower Level. WDK - Wood Deck 404 - Do not sketch the WW and place this code only on the highest WW - Widow's Walk Level. COMDAT - Commercial Building Business RulesAppendix 1 - Judge CDU for each building, in turn, according to the standard expressed4 CDU herein. Do not judge CDU using any other standard (i.e. any other neighborhood structure). 2 - Enter the CDU code at the building level or leave the building's CDU field as4 CDU null. If null the CAMA system will apply the general CDU for the parcel's neighborhood. 34 - Never enter a CDU code for a commercial interior/exterior section. Consider CDU the building as a whole when rating its CDU. 4 - Appraise each unit within the commercial condominium project4 Condo Buildings using the standard tools for any commercial building, COMDAT, COMINTEXT, COMFEAT, and OBY. 54 - Judge the Effective Year Built of any structure according to the Effective Year Built thought process described in the discussion of Effective Year Built in Appendix 2. 6 - Judge Quality Grade for each building, in turn, according to the4 Quality Grade standard expressed herein. Do not judge Quality Grade using any other standard (i.e. any other neighborhood structure). 74 - Use a TWO STEP process to judge Quality Grade: (1) decide the Quality Grade "whole" Grade ("E", "D", "C", "B", "A", "AA", "S"); (2) only then decide if a given the building is "+" or "-". 8 - Never enter a separate GRADE code for an addition, residential or4 Quality Grade commercial. 94 - Enter the Quality Grade code at the building level or leave the Quality Grade building's Grade field as null. If null the CAMA system will apply the general Grade for the parcel's neighborhood. 10 - In all cases where the "Built As" code and the4 Structure (Built As) Codes - General "Present Use" indicate that a building is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence. COMINTEXT - Commercial Building ?Section? Business RulesAppendix 1 - Do not use Code 1 for window unit cooling.4 Heat Code 1 - Central Air Conditioning Page 100New Hanover County Tax Office COMINTEXT - Commercial Building ?Section? Business RulesAppendix 2 - Never enter a CDU code for a commercial interior/exterior section. Consider the4 CDU building as a whole when rating its CDU. 32 - ALWAYS know the dollar change in value arising from Economic Obsolescence applying EO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied EO thoroughly in notes. 4 - ALWAYS know the dollar change in value arising from2 Functional Obsolescence applying FO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied FO thoroughly in notes. 54 - Never enter a separate GRADE code for an addition, residential or Quality Grade commercial. 6 - Interior finish is charged as real estate unless the Tax Administrator2 Shell Space confirms that a tenant duly reported interior finish as a Leasehold Improvement (on a Listing Abstract). Should the Tax Administratorjudge the listed amount for the leasehold improvement is realistic the appraiser shall remove the interior finish from the real appraisal for the year(s) in question. 74 - Use code "CS" for Concrete Slab on Ground. Structure Code CCT - Concrete Terrace Brick or pavers set in sand are neither a CCT or CS. Place note on the file showing the size of the loose-paver-terrace. 8 - Loose brick or concrete pavers set in sand are4 Structure Code CS - Concrete Slab neither a CCT nor a CS. Place note on the file showing the size of the loose-paver-terrace. 94 - Use GUB in conjunction with (not Structure Code GUB - Garage Under BASE Area instead of) Basement and Basement Finish areas to list a "beachbasement". CONDO - Residential Condo Structure Business RulesAppendix 14 - Appraise each apartment within the "garden" Garden Condo Project Procedure condominium project using the standard tools for any residential building, DWELDAT, ADDN and OBY. Be careful to use the Style field to define whether a residential condo unit is a End Unit or a Middle Unit. 2 - Appraise each apartment within the high rise condominium4 High Rise Condo Project project using the standard High Rise module tools. Be careful to use the Style field to define whether a residential condo unit is an End Unit (corner) or a Middle Unit. However, be aware that this module is set up only to record the individual apartment's attributes for use in the Market Approach. This module will not appraise the apartment parcel locatedin a high rise condominium project. Therefore also list each apartment within the high rise condominium project using the High Rise Appraisal Module in the MS Access database. Override the resulting market adjusted Cost Approach estimate of value into the APRVAL table in the CAMA module. Appendix 4 - Code Definition and Business RulesPage 101 OBY - Other Buildings and Yard Item Business RulesAppendix 1 -Enter any structure having a functioning kitchen and bath room as a4 BH - Bath House building. 24 - Enter any structure having a functioning kitchen and bath room as a BN - Barn building. 3 - A patio composed of unbound concrete pavers is personal4 CS - Concrete Slab property. 44 - If an OBY item is older than the indicated Life New, estimate its Effective Year Remaining Economic Life, then set its Effective Year Remodeled as the reciprocal of that number. Please see the discussion under Effective Year Built in Appendix 2. 5 - Enter any structure having a functioning kitchen and bath4 G2 - Garage, Two Story room as a building. 64 - Enter any structure having a functioning kitchen and bath G25 - Garage, 1.25 Story room as a building. 7 - Enter any structure having a functioning kitchen and bath4 G50 - Garage, 1.50 Story room as a building. 84 - Enter any structure having a functioning kitchen and bath G75 - Garage, 1.75 Story room as a building. 9 - Enter any structure having a functioning kitchen and bath room as a4 GAR - Garage building. 104 - Enter any residential structure having a functioning kitchen and GH - Guard House bath room as a building. 11 - Formula for circle's area = Pi (3.1416) * Radius Square4 GZ - Gazebo 124 - Sketch all "Real Estate" MH additions. MHF - Mobile Home Addition, Frame 13 - Enter any mobile home addition having a4 MHF - Mobile Home Addition, Frame functioning kitchen and bath room as a building, even if the mobile home is charged as "Personal Property". 144 - Sketch all "Real Estate" MH additions. MHM - Mobile Home Addition, Masonary 15 - Enter any mobile home addition having a4 MHM - Mobile Home Addition, Masonry functioning kitchen and bath room as a building, even if the mobile home is charged as "Personal Property". 164 - This code applies only in Manufactured Home Parks, where MHS - Mobile Home Site at least one rental space is exposed to the open rental market (owner/tenants are NOT related). 17MPI - Mobile Home Park Improvements - Use an MS Access-based database designed4 to enable the Tax Administrator to encode such OBY items onto the Park?s rental spaces Page 102New Hanover County Tax Office OBY - Other Buildings and Yard Item Business RulesAppendix and sum the resulting values to one value for the parcel. Upgrade this database annually to enable entry of each years changes but the rates therein shall not be changed. 18 - Do not use this code to list a Quonset Building ("QB").4 PB - Pre-engineered Building 194 - Enter any structure having a functioning kitchen and PB - Pre-engineered Building bath room as a building. 20 - Sketch all "Real Estate" MH additions and attached porches.4 PE - Porch, Enclosed 214 - Sketch all "Real Estate" MH additions and attached porches. PO - Porch, Open 22 - Enter any structure having a functioning kitchen and bath room4 PR - Porch, Enclosed as a building. 234 - Enter any structure having a functioning kitchen and bath room as a PS - Pole Shed building. 24 - All parcels having PVX codes must be reviewed in the4 PVX - Partial Value Override field annually. 254 - Enter any structure having a functioning kitchen and bath QB - Quonset Building room as a building. 26 - Enter any structure having a functioning kitchen and4 RS - Residential Shop Building bath room as a building. 274 - Enter any structure having a functioning RSR - Residential Structure, Recreational kitchen and bath room as a building. 28 - Enter any structure having a4 SFS - Single Family Dwelling used as Storage functioning kitchen and bath room as a building. 294 - Enter any structure having a functioning SMH - Storage, Mobile Home (used as) kitchen and bath room as a building. 30 - Enter any structure having a functioning kitchen and bath room as a4 ST - Stable building. 314 - A terrace composed of unbound concrete pavers is Personal TRM - Terrace, Masonry Property. 32 - Enter any structure having a functioning kitchen and bath room4 UB - Utility Building as a building. Appendix 4 - Code Definition and Business RulesPage 103 Cost Approach Business RuleAppendix 1 - If a residential structure has interior finish, a viable kitchen and bathroom3 General facilities, it shall be encoded as a Building (such will NOT be an OBY Item). However if a structure does not have both a viable kitchen and/or bathing facilities (it must have both) it must be encoded as an OBY Item. Market Approach Business RulesAppendix 1 - Where the returned sales survey confirms the selling4 Sale Qualification Procedures price, the net price (after the listed contribution of any personal property to the sale price or cost of any concessions is subtracted) the reviewing appraiser may qualify the sale price, as adjusted, for further use by the Tax Administrator. The selling price thus confirmed in writing, whether or not it equals the raw sale price calculated from the Excise Tax or as adjusted above, is prima fascia evidence of the actual consideration paid. 24 - Where the MLS selling price equals the raw selling price Sale Qualification Procedures calculated from the Excise Tax with no personal property or concessions indicated, the reviewing appraiser may consider the MLS selling price to be prima fascia confirmation of the consideration paid, and qualify the sale. 3 - Where the MLS selling price does not equal the raw4 Sale Qualification Procedures selling price, the appraiser must confirm the sale directly with a knowledgeable party. The name and phone number of the listing agent and the selling agent are in the MLS record. Only after documenting this contact may the reviewing appraiser qualify the MLS sale price, as adjusted, as the actual consideration paid. 44 - Any confirmed sale price contained in a submitted Sale Qualification Procedures Appraisal Report or otherwise relayed by a North Carolina-certified fee appraiser may be accepted as prima fascia evidence of the actual consideration paid.If the reviewing appraiser finds such an outside-confirmed sale price is in conflict with an already qualified sale price, the appraiser must re-contact the source of the sale data to re-confirm the sale price listed on the CAMA system's records or disqualify the sale for all uses. 5 - A sale is ?improved? only by a building(s) or very4 Sale Qualification Procedures significant OBY item. ?Vacant? sales may have numerous less significant OBY item(s). Income Approach Business RulesAppendix 1- If the estimate of Total Value for a given parcel (via the Income2 Mis-Improvement Approach) is less than the land value for that parcel via the CALP module, the appraiser must carefully check and adjust all components of the Income and CALP modules. Should the Income module's Total Value remain equal to or below the estimate of land value after close review, the structure(s) on the land will represent an economic mis-improvement to the land. The appraiser will apply sufficient Functional Obsolescence to recognize the existence of the improvements with a residual value (and very carefully note the reason). Page 104New Hanover County Tax Office Income Approach Business RulesAppendix 2- Residual Land is that part of a parcel's land area that is not currently2 Residual Land engaged in generating income for the owner. The appraiser must identify all such land and use the appropriate Land Code in the CALP module to describe such "inactive" land.