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11-16-2020 Agenda Packet BOCPERSON COUNTY BOARD OF COUNTY COMMISSIONERS MEETING AGENDA 304 South Morgan Street, Room 215 Roxboro, NC 27573-5245 336-597-1720 Fax 336-599-1609 November 16, 2020 9:00am CALL TO ORDER………………………………………………….. Chairman Jeffers INVOCATION PLEDGE OF ALLEGIANCE DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA PUBLIC HEARING: ITEM #1 Public Hearing for Text Amendment (TA-04-20) request by the Person County Planning Department and the Person County Economic Development Department to revise the regulations governing industrial development in the Person County Planning Ordinance Article VII, Appendix B, and Appendix C to provide more clear and cohesive industrial regulations ……………………………………………………… Lori Oakley ITEM #2 Consideration to grant or deny request by the Person County Planning Department and the Person County Economic Development Department to revise the regulations governing industrial development in the Person County Planning Ordinance Article VII, Appendix B, and Appendix C to provide more clear and cohesive industrial regulations ………. Chairman Jeffers 1 PUBLIC HEARING: ITEM #3 Public Hearing for a Text Amendment (TA-05-20) request by the Person County Planning Department on behalf of the Person County Board of Commissioners to amend Article VI Section 60 General Regulations and Appendix B Definitions of the Person County Planning Ordinance in order to amend the requirements for accessory buildings ……………… Lori Oakley ITEM #4 Consideration to grant or deny request by the Person County Planning Department on behalf of the Person County Board of Commissioners to amend Article VI Section 60 General Regulations and Appendix B Definitions of the Person County Planning Ordinance in order to amend the requirements for accessory buildings ………………….. Chairman Jeffers PUBLIC HEARING: ITEM #5 Public Hearing request to submit the proposed Fiscal Year 2022 Community Transportation Program Application to NC Department of Transportation ………………………………………………………... Kurt Neufang ITEM #6 Consideration to grant or deny request to submit the proposed Fiscal Year 2022 Community Transportation Program Application to NC Department of Transportation ………………………………… Chairman Jeffers PUBLIC HEARING: ITEM #7 Public Hearing for a request by the Address Coordinator to add Providence Falls Trl to the database of roadway names used for E-911 dispatching …………………………………………………….….. Sallie Vaughn ITEM #8 Consideration to grant or deny request by the Address Coordinator to add Providence Falls Trl to the database of roadway names used for E-911 dispatching ……………………………………………….. Chairman Jeffers INFORMAL COMMENTS The Person County Board of Commissioners established a 10-minute segment which is open for informal comments and/or questions from citizens of this county on issues, other than those issues for which a public hearing has been scheduled. The time will be divided equally among those wishing to comment. It is requested that any person who wishes to address the Board, register with the Clerk to the Board prior to the meeting. 2 ITEM #9 DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA A. Approval of Minutes of October 5, 2020, B. Budget Amendment #5 and Budget Amendment #6 Carryforward of Purchase Orders, C. False Alarm Ordinance revision, D. Tax Adjustments for November 2020, a. Tax Releases, b. NC Vehicle Tax System pending refunds, and E. Consideration of Approval of Late Exemption Applications NEW BUSINESS: ITEM #10 Request for Water Line Extension from Residents of Winco Point Subdivision …………………………………………………………… Heidi York ITEM #11 Triangle Trails Initiative ……………………..……… Sig Hutchinson & Chuck Flink ITEM #12 Louisiana Pacific-Appeal of late listing penalty …………………………Russell Jones ITEM #13 Eighth Amendment to the Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill ……………… Heidi York ITEM #14 Schedule of Values Call for Public Hearing ……………………………. Russell Jones ITEM #15 Update on Falls Watershed Regulations – Draft Interim Alternative Implementation Approach …………………... Lori Oakley & Commissioner Clayton ITEM #16 Appointments to Voluntary Agricultural District Board & the Board of Health ………………………………………………………… Brenda Reaves CHAIRMAN’S REPORT MANAGER’S REPORT COMMISSIONER REPORTS/COMMENTS Note: All Items on the Agenda are for Discussion and Action as deemed appropriate by the Board. 3 NOTICE OF PUBLIC HEARING The Person County Board of Commissioners will hold a public hearing on Monday, November 16, 2020 at 9:00 a.m., in the Auditorium of the Person County Office Building at 304 South Morgan Street, Roxboro, North Carolina to hear the following: 1.Petition TA-04-20 is a request by the Person County Planning Department and the Person County Economic Development Department to revise the regulations governing industrial development in the Person County Planning Ordinance Article VII, Appendix B, and Appendix C to provide more clear and cohesive industrial regulations. 2.Petition TA-05-20 is a request by the Person County Planning Department on behalf of the Person County Board of Commissioners to amend Article VI Section 60 General Regulations and Appendix B Definitions of the Person County Planning Ordinance in order to amend the requirements for accessory buildings. The public is invited to attend the meeting. Substantial changes may occur to the request based on comments from the public hearing. The Board of Commissioners reserves the right to recess the public hearing at another place and time. For further information on the case(s) listed above, please contact the Person County Planning and Zoning Department at (336) 597-1750. 4 Person CountyBoard of CommissionersNovember 16th, 20205 Text AmendmentTA-04-206 Text AmendmentTA-04-20– Explanation of RequestPetition TA-04-20 is a request by the Person County Planning Department and the Person CountyEconomic Development Department to revise the regulations governing industrial development in thePerson County Planning Ordinance Article VII,Appendix B, and Appendix C to provide more clearand cohesive industrial regulations.7 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)Staff Changes:Removed TextAdded TextArticle VII Section 70DESCRIPTION OF GENERAL USE AND SPECIAL USE DISTRICTS(RevisedAmended8-17-92; X/X/2020)70-1(D) GI General Industrial District: The purpose of this district shall be to provide suitable locations forservice,manufacturing and warehousing activities which are non-noxious.wholesale, distribution, warehousing,fabrication, and processing of both light and heavy industrial production natures.8 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)(Amended 09/09/2019; X/X/2020)INDUSTRIAL USE –Nonresidential employment uses such as milling and manufacturing. “Industrial” Uses include both “Light”Industrial and “Heavy” Industrial Uses. For additional information, see Note 2 located after the Table of Permitted Uses:Light Industrial: The intent of this land use category is to provide for wholesale and warehousing uses as well as those industrialuses that include precision manufacturing, assembly or processing of materials that are in refined form and that do not in theirtransformation create smoke, gas, odor, dust, noise, vibration of earth, soot or lighting to a degree that is offensive when measuredat the property line of subject property. Noise levels shall not measure higher than 65 LDN (daynight sound level), if so, the use isconsidered a heavy industrial use or may be approved with a special use permit.Heavy Industry: A variety of uses that have public nuisance potential and, under the Planning Ordinance, are subject to sensitivereview for locational impact on surrounding land uses and the environment. Such uses are generally planned where residentialdevelopment is otherwise undesirable or where noise levels higher than 65 LDN (day-night sound level) will not impact adjacent landuses or residents. These industries include such uses as metal fabrication, asphalt or concrete mixing plants, and commercialjunkyards.A non-residential use engaged in the manufacturing and basic processing of materials or products predominately from extracted orraw materials or previously prepared materials. This use may also include processing, fabrication, assembly, treatment, packing,storage, sales and distribution of such products. For additional information, see Note 2 located after Appendix C Table of PermittedUses.Staff Changes:Removed TextAdded TextAppendix B Definitions9 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)(Amended: 5/18/92; 11/17/92; 4/4/94; 7/11/94; 2/19/96;6/3/96; 7/8/96; 5/5/97; 12/6/99; 5/4/2001; 12/1/2003;6/6/2005; 11/1/2004; 11/19/2007; 11/3/2008; 12/1/2008; 4/20/2015; 9/6/2016; 10/2/17; X/X/2020)Industrial and manufacturing operations are allowed as a use by right or with a special use permit in any zoningdistrict, except Residential (R). Please see NOTE 2 for additional information and standards.Districts in which particular uses are permitted as a Use-By-Right are indicated by "X". Districts in which particularuses are permitted as a Use-By-Right with certain conditions are indicated by "X" with a reference to a footnote tothis Table.Districts in which particular uses are permitted as a conditional use upon approval of the Board of Adjustment areindicated by "C". See Section 73 for details in obtaining a conditional use permit.District in which particular uses are permitted as aspecial use upon approval of the Board of Commissioners areindicated by "S". See Section 74 for details in obtaining a Special Use Permit.Staff Changes:Removed TextAdded TextAppendix C Table of Permitted Uses10 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)Uses to be removed…Appendix C Table of Permitted UsesPRINCIPAL USESZONING DISTRICTSRB-2B-1GIRCCoal Sales and Storage (Amended 12/1/2008)XSCold Storage Plant (Amended 12/1/2008)XSExplosive Storage and Distribution Facilities (Amended 5/18/92)S SFertilizer Manufacture (Amended 12/1/2008)SSIndustrial See Note 2ManufacturingSee Note 2Quarry OperationsSSStorage, Coal By-ProductsSCStorage, Flammable (Amended 12/1/2008)C S C11 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)Uses to be added…Appendix C Table of Permitted UsesPRINCIPAL USESZONING DISTRICTSRB-2B-1GIRCEquipment RentalXXXXIndustrial, Light (See Appendix C Note 2)S X X XIndustrial, Heavy (See Appendix C Note 2)S X12 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)(Amended 3/18/96; 2016; X/X/2020)Light IndustrialLight industrial uses are prohibited in the Residential (R)ZoningDistrict.Uses in this category are a use by right unless located within 250’ of a residential structure as measured from theoutside wall of any structure closest to the property line, inclusive of easements and rights of way.Uses that include structures located within 250’ of an adjacent residential use may be approved with a special usepermit.Typical uses may include offices, research and development laboratories; light, precision and/ or advancedmanufacturing including manufacture, assembly and repair. Officesand light manufacturing (secondaryprocessing) are permitted as well as building materials storage and sales, self-storage, and contractors andconstruction yards and distribution of goods produced on site.A special use permit shall be required for industrial uses not specifically permitted as a "Use-By-Right" in anydistrict except Residential (R).Staff Changes:Removed TextAdded TextAppendix C Note 213 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)(Amended 3/18/96; 2016; X/X/2020)Heavy IndustrialHeavy industrial uses are prohibited in the Residential (R), Neighborhood Business (B-2), and Rural Conservation (RC)Zoning Districtsdistrict.Vegetative and/or structural buffers shall be required when heavy industrial land uses are adjacent to or across from, anyresidential use regardless of the distance separating uses (For additional information, please see Setback Requirements –Section 75)Uses in this category would generally be considered a use byright unless the property line and/or operations and facilitiesare located within 2640’ of a residential structure in any zoningdistrict or if located in the Rural Conservation district.These industrial uses typically have large land requirements and require the outdoor storage of materials. In addition tomost of the industrial uses permittedin the LI Districtas “Industrial, Light” uses, uses involving the primary processing ofmaterials such as metal refining, plastics, pulp and paper, animal rendering, clay sand or gravel processing arepermittedas of rightincluded in this category.A special use permit shall be required for industrial uses not specifically permitted as a "Use-By-Right" in any district exceptResidential (R).Staff Changes:Removed TextAdded TextAppendix C Note 214 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)(Amended 3/18/96; 2016; X/X/2020)Light IndustrialStaff Changes:Removed TextAdded TextAppendix C Note 2• Manufacture, assembly, repair, storage or servicing oflight industrial goods and products; business orconsumer machinery; equipment, products or by-products;•Construction storage;• Commercial bakery;• Crematorium;• Cold storage plant;• Coal sales and storage;•Equipment rental;•Exterminator;•Janitorial/building maintenance service; maintenanceyard facility;• Manufacture, assembly, repair, storage or servicing of computer components including semi-conductors; precision instruments; electrical/electronic; toys; solar and wind energy components; telecommunication equipment; advanced textiles; transportation equipment components;• Sheet metal shop; • Bottling; •Storage area for manufacturing welding, machine and tool repair;• Woodworking, cabinet making, and/or furniture manufacturing• Warehousing of an industrial nature• Wholesale distribution15 Text AmendmentTA-04-20 – Requested Planning Ordinance Changes (from Staff)(Amended 3/18/96; 2016; X/X/2020)Heavy IndustrialStaff Changes:Removed TextAdded TextAppendix C Note 2• Animal Processing, Packing, Treatment and StorageLivestock Slaughtering, Processing of Food and RelatedProducts• Production of Chemicals, Rubber, Leather, Clay, Bone,Plastic, Stone, Glass,Fertilizer• Production of Fabrication of Metals or Metal Products(enameling, galvanizing, sawmill)• Asphalt and concrete plants• Power generating plants, including the storage of ore, coal,atmospheric gas, grain, petroleum and other materialsused to produce power• Hazardous material disposal•Commercial wrecking, junk or salvage yard• Explosive Storage and Distribution Facilities• Fertilizer Manufacture• Quarry Operations• Storage, Flammable16 Text AmendmentTA-04-20– Planning Staff Analysis• Planning Staff met with the Economic Development Director to discuss revising the industrial use sections in thePlanning Ordinance.• Staff reviewed industrial regulations in surrounding andsimilar counties to develop new standards for PersonCounty.• The proposed regulations provide a clearer set of standards for industrial development that both protect residentsand support economic growth.• The Economic Development Commission reviewed the draft at their September 22nd, 2020 meeting. PlanningStaff received a unanimous endorsement from the Economic Development Commission.17 Text AmendmentTA-04-20– Planning Staff RecommendationPlanning staff recommends approval of TA-04-20. The proposed amendments provide clearer andconsistent standards that protect the public and support economic development.18 Text AmendmentTA-04-20– Modifications from Planning BoardAt the October 8th, 2020 Planning Board meeting, the Board proposed modifying staff’s definition of “Industrial”.The following text shows this changeunderlined in yellow:A non-residentialemploymentuse engaged in the manufacturing and basic processing of materials or productspredominately from extracted or raw materials or previously prepared materials. This use may also includeprocessing, fabrication, assembly, treatment, packing, storage, sales and distribution of such products. Foradditional information, see Note 2 located after Appendix C Table of Permitted Uses.19 Text AmendmentTA-04-20– Planning Board Recommendation from October 8th, 2020 MeetingAt the October 8th, 2020 meeting of the Planning Board, the Board voted unanimously to recommend approval ofthe proposed text amendment with the modification of the definition of “Industrial”.20 Text AmendmentTA-04-20 – Reasonableness and Consistency StatementThe Board of Commissioners is required to make a motion on the Reasonableness and Consistency statement.The text amendment request is consistent with the Person County Land Use Plan and future planning goals ofthe county, is reasonable, and in the public interest as it meets several objectives listed in the Person CountyLand Use Plan. Specifically, Goal 2.0 to provide a stronglocal planning environment that supports and enhancesthe economic growth potential of Person County citizens.21 Text AmendmentTA-05-2022 Text AmendmentTA-05-20– Explanation of RequestPetition TA-05-20 is a request by the Person County Planning Department on behalf of the Person CountyBoard of Commissioners to amend Article VI Section 60General Regulationsand Appendix BDefinitionsofthe Person County Planning Ordinance in order to amend the requirements for accessory buildings.23 Text AmendmentTA-05-20 – Requested Planning Ordinance Changes (from Staff)Staff Changes:Removed TextAdded TextARTICLE VI APPLICATION OF DISTRICT REGULATIONS SECTION 60 GENERAL REGULATIONS60-6B Accessory buildings shallonlybe allowed on a lot upon which a primary dwelling, multifamily dwelling,business useoforindustrial use exists. (Added 6/3/2013)Accessory buildings shall also be allowed on lotsadjacent to and under common ownership to the parcel where the principle structure is located to the extentthat the principal use itself would be allowed.24 Text AmendmentTA-05-20 – Requested Planning Ordinance Changes (from Staff)Staff Changes:Removed TextAdded TextAPPENDIX B DEFINITIONSACCESSORY BUILDING - An accessory building, structure or use is a building or structure or use on the samelot or site with, or of a nature customarily incidental or subordinate to, and of a character related to the principaluse or structureexcept as may be specifically provided elsewhere in the Ordinance. Accessory buildings are,but not limited to: sheds, garages, lean-to, storage building, carports, pool, but not to include well houses (notto exceed 6’ x 6’), and gazebo or pool house if attached to footprint of pool. (Amended 6/3/2013)25 Text AmendmentTA-05-20– Planning Staff Analysis• In the spring of 2020, the Board of Commissioners directed staff to amend the Planning Ordinance to allowaccessory structures on vacant lots as long as they are under the same ownership as the lot adjacent to themand there is a principal structure on the adjacent lot.• Staff researched several neighboring counties and counties of a similar size in NC and discovered three countiesthat allow accessory structures on a parcel without a principal structure (Vance, Harnett and Granville counties).• The proposed language for the Person County Planning Ordinance is from Harnett County and Vance County.• Staff feels that the proposed language will allow property owners to permit accessory structures on adjacentparcels in the same ownership that might not be able to be located on the same parcel with the principalstructure.26 Text AmendmentTA-05-20– Planning Staff RecommendationPlanning staff recommends approval of TA-05-20. The proposed text amendment will allow accessory structuresto be located on the same parcel as the principal structure or on an adjoining parcel under same ownershipthereby allowing more flexibility for property owners.27 Text AmendmentTA-05-20– Planning Board Recommendation from October 8th, 2020 MeetingAt the October 8th, 2020 meeting of the Planning Board, the Board voted unanimously (5-0) torecommend approval of TA-05-20 to include the Statement of Reasonableness and Consistency.28 Text AmendmentTA-05-20 – Reasonableness and Consistency StatementThe Board is required to make a motion on the Reasonableness and Consistency statement.The text amendment request is consistent with the Person County Land Use Plan and future planning goals ofthe county, is reasonable, and in the public interest as it meets several objectives listed in the Person CountyLand Use Plan. Specifically, Objective 1.0 to promote anorderly and efficient land use development pattern,which allows for a variety of land uses while being sensitive to environmental concerns.29 Person CountyBoard of CommissionersNovember 16th, 202030 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Petition Public Hearing for Text Amendment (TA-04-20) request by the Person County Planning Department and the Person County Economic Development Department to revise the regulations governing industrial development in the Person County Planning Ordinance Article VII, Appendix B, and Appendix C to provide more clear and cohesive industrial regulations. The proposed text amendment requires legislative review by the Board at a public hearing. The NC General Statutes requires that when reviewing a text amendment, the Board also include with their motion a statement as to whether the proposed text amendment is reasonable and consistent. Summary of Information: Earlier this year, Planning Staff met with the Economic Development Director to discuss revising the industrial use sections in the Planning Ordinance in order to simplify regulations for industrial uses in the county. Staff reviewed industrial regulations in surrounding and similar counties to develop new standards for Person County. The compiled research is attached to this staff report. The proposed regulations provide a clearer set of standards for industrial development that both protect residents and support economic growth. The Economic Development Commission reviewed the draft regulations and gave a unanimous endorsement at their September 22, 2020 meeting. Planning Staff Recommendation: Planning staff recommends approval of TA-04-20. Planning Board Recommendation: At the October 8, 2020 Planning Board meeting, the Board voted unanimously to recommend approval the proposed text amendment with a modification to the proposed definition of “Industrial”. This modification is included in the packets provided. This approval also included the following Statement of Reasonableness and Consistency: The text amendment request is consistent with the Person County Land Use Plan and future planning goals of the county, is reasonable, and in the public interest as it meets several objectives listed in the Person County Land Use Plan. Specifically, Goal 2.0 to provide a strong local planning environment that supports and enhances the economic growth potential of Person County citizens. Recommendation Action: Vote to approve, approve with modifications, or deny the requested text amendment with or without the Planning Board’s modifications. The Board must also include a Statement of Reasonableness and Consistency with the motion. Submitted by: Lori Oakley, Planning Director 31 TA-04-20 Staff Analysis Board of Commissioners November 16, 2020 1    Text Amendment TA-04-20 Industrial Revisions EXPLANATION OF REQUEST Petition TA-04-20 is a request by the Person County Planning Department and the Person County Economic Development Department to revise the regulations governing industrial development in the Person County Planning Ordinance Article VII, Appendix B, and Appendix C to provide more clear and cohesive industrial regulations. REQUESTED ORDINANCE CHANGES Article VII Section 70 (see attached language) Staff proposes modifying the descriptions of uses accommodated in the General Industrial (GI) Zoning District to include a wider variety of industrial uses and to indicate that industrial uses of both light and heavy nature are included in this district. Appendix B Definitions (see attached language) Staff proposes modifying the “Industrial Use” definition to include wider variety of uses and direct interested parties to additional information. Appendix C Table of Permitted Uses (see attached language) Staff proposes adding “Industrial, Light” and “Industrial, Heavy” as uses in the table. “Industrial, Light” uses are prohibited in Residential (R), require a Special Use Permit in Neighborhood Shopping (B-2), and allowed by right in Highway Commercial (B-1), General Industrial (GI), and Rural Conservation (RC). “Industrial, Heavy” uses are prohibited in Residential (R), Neighborhood Shopping (B-2), and Rural Conservation (RC), require a Special Use Permit in Highway Commercial (B-1) and allowed by right in General Industrial (GI). In addition, staff proposes modifying the text before the table of permitted uses to remove the language indicating that industrial uses are permitted by right in all districts except Residential (R) to match the new uses added to the table. Staff also proposes removing a number of uses from the table that were determined to fall under “Industrial, Light” and “Industrial, Heavy” categories to prevent conflicting regulations. Appendix C Note 2 Industrial and Manufacturing Operations (see attached language) Staff proposes modifying the language in both the light and heavy industrial sections to match the uses listed in the ordinance. In addition, staff proposes adding removed uses from the table into the appropriate section under this note to serve as examples for interested parties.    PLANNING STAFF ANALYSIS Earlier this year, Planning Staff met with the Economic Development Director to discuss revising the industrial use sections in the Planning Ordinance in order to simplify regulations for industrial uses in the county. Staff reviewed industrial regulations in surrounding and similar counties to develop new standards for Person County. The compiled research is attached to this staff report. The proposed regulations provide a clearer set of standards for industrial development that both protect residents and support economic growth. While Planning Staff proposes a number of changes to the industrial regulations, portions of the existing regulations will remain unchanged, including the buffering requirements. Once the draft regulations were created, the Economic Development Commission reviewed the draft at their September 22, 2020 meeting. Planning Staff received a unanimous endorsement from the Economic Development 32 TA-04-20 Staff Analysis Board of Commissioners November 16, 2020 2    Commission. Please note that Ray Jeffers recused himself from the vote to endorse this text amendment due to him voting on the proposal in November at the Board of Commissioners meeting. PLANNING STAFF RECOMMENDATION Planning staff recommends approval of TA-04-20. The proposed amendments provide clearer and consistent standards that protect the public and support economic development. MODIFICATIONS TO STAFF PROPOSAL FROM PLANNING BOARD At the October 8, 2020 Planning Board meeting, the Board proposed adding the word “employment” into staff’s definition of “Industrial”. The definition now reads as follows with the Board’s proposed modification underlined and bolded: A non-residential employment use engaged in the manufacturing and basic processing of materials or products predominately from extracted or raw materials or previously prepared materials. This use may also include processing, fabrication, assembly, treatment, packing, storage, sales and distribution of such products. For additional information, see Note 2 located after Appendix C Table of Permitted Uses. PLANNING BOARD RECOMMENDATION At the October 8, 2020 Planning Board meeting, the Board voted unanimously to recommend approval of the proposed text amendment with the above modification. REASONABLENESS AND CONSISTENCY STATEMENT The text amendment request is consistent with the Person County Land Use Plan and future planning goals of the county, is reasonable, and in the public interest as it meets several objectives listed in the Person County Land Use Plan. Specifically, Goal 2.0 to provide a strong local planning environment that supports and enhances the economic growth potential of Person County citizens. Submitted by: Lori Oakley, Planning Director 33 TA-04-20 Compiled Research Table Board of Commissioners November 16, 2020 COUNTY ZONING DISTRICTS DISTANCE TO DWELLING IN DEFINITION? EXAMPLES IN DEFINITIONS? INDUSTRIAL USE CATEGORY? INDIVIDUAL USES CALLED OUT? SUPPLEMENTAL REGS? PERSON General Industrial (GI) Yes In Note 2 No Yes No GRANVILLE Prime Industrial (I-1); General Industrial (I-2) No YesYesYesYesFRANKLIN Light Industrial District (LI); Heavy Industrial District (HI) No NoNoYesYesJOHNSTON Industrial-1 district (I-1); Industrial-2 district (I-2) No NoNoYesYesVANCE Light Industrial (LI); Industrial-Mining/Quarry (I-M) No NoYesYesYesWARREN Light Industrial District (LI); Heavy Industrial District (HI) NoNoNoYesYesHALIFAX Light Industrial District (LI); Heavy Industrial District (HI); Enhanced Heavy Industrial (EHI) NoNoNoYesYesHARNETT Industrial District (IND); Light Industrial District (LI) NoNoYesYesYesROCKINGHAM Light Industrial District (LI); Heavy Industrial District (HI); High Impact CD District (HI-CZ) NoNoNoYesYes34 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Public Hearing for a Text Amendment (TA-05-20) request by the Person County Planning Department on behalf of the Person County Board of Commissioners to amend Article VI Section 60 General Regulations and Appendix B Definitions of the Person County Planning Ordinance in order to amend the requirements for accessory buildings. The proposed text amendment requires legislative review by the Board at a public hearing. The NC General Statutes requires that when reviewing a text amendment, the board also include with their motion a statement as to whether the proposed text amendment is reasonable and consistent. Summary of Information: In the spring of 2020, the Board of Commissioners directed staff to amend the Planning Ordinance to allow accessory structures on vacant lots as long as they are under the same ownership as the lot adjacent to them and there is a principal structure on the adjacent lot. Staff researched several neighboring counties and counties of a similar size in NC and the proposed language for the Person County Planning Ordinance is from Harnett County and Vance County. Staff feels that the proposed language will allow property owners to permit accessory structures on adjacent parcels in the same ownership that might not be able to be located on the same parcel with the principal structure. Planning Staff Recommendation: Planning Staff recommends approval of TA-05-20. Planning Board Recommendation: At the October 8, 2020 meeting of the Planning Board, the Board voted unanimously (5-0) to recommend approval of TA-05-20 to include the recommended Statement of Reasonableness and Consistency listed below. Statement of Reasonableness and Consistency: The text amendment request is consistent with the Person County Land Use Plan and future planning goals of the county, is reasonable, and in the public interest as it meets several objectives listed in the Person County Land Use Plan. Specifically, Objective 1.0 to promote an orderly and efficient land use development pattern, which allows for a variety of land uses while being sensitive to environmental concerns. Recommended Action: Vote to approve, approve with modifications or deny the requested text amendment. The Board must also include a Statement of Reasonableness and Consistency with the motion. Submitted by: Lori Oakley, Planning Director 35 TA-05-20 Staff Analysis BOC – 11/16/20 1 Text Amendment TA-05-20 Accessory Structures EXPLANATION OF THE REQUEST Petition TA-05-20 is a request by the Person County Planning Department on behalf of the Person County Board of Commissioners to amend Article VI Section 60 General Regulations and Appendix B Definitions of the Person County Planning Ordinance in order to amend the requirements for accessory buildings. REQUESTED ORDINANCE CHANGES The proposed text is in red and reads as follows: Article VI Application of District Regulations Section 60 General Regulations 60-6B Accessory buildings shall only be allowed on a lot upon which a primary dwelling, multifamily dwelling, business use of or industrial use exists. (Added 6/3/2013) Accessory buildings shall also be allowed on lots adjacent to and under common ownership to the parcel where the principle structure is located to the extent that the principal use itself would be allowed. Appendix B Definitions ACCESSORY BUILDING - An accessory building, structure or use is a building or structure or use on the same lot or site with, or of a nature customarily incidental or subordinate to, and of a character related to the principal use or structure except as may be specifically provided elsewhere in the Ordinance. Accessory buildings are, but not limited to: sheds, garages, lean-to, storage building, carports, pool, but not to include well houses (not to exceed 6’ x 6’), and gazebo or pool house if attached to footprint of pool. (Amended 6/3/2013) PLANNING STAFF ANALYSIS In the spring of 2020, the Board of Commissioners directed staff to amend the Planning Ordinance to allow accessory structures on vacant lots as long as they are under the same ownership as the lot adjacent to them and there is a principal structure on the adjacent lot. Staff researched several neighboring counties and counties of a similar size in NC and discovered three counties that allow accessory structures on a parcel without a principal structure - Vance, Harnett and Granville counties. The proposed language for the Person County Planning Ordinance is from Harnett County and Vance County. Staff feels that the proposed language will allow property owners to permit accessory structures on adjacent parcels in the same ownership that might not be able to be located on the same parcel with the principal structure. PLANNING STAFF RECOMMENDATION Planning Staff recommends approval of TA-05-20. The proposed text amendment will allow accessory structures to be located on the same parcel as the principal structure or on an adjoining parcel under same ownership thereby allowing more flexibility for property owners. 36 TA-05-20 Staff Analysis BOC – 11/16/20 2 REASONABLENESS AND CONSISTENCY STATEMENT The text amendment request is consistent with the Person County Land Use Plan and future planning goals of the county, is reasonable, and in the public interest as it meets several objectives listed in the Person County Land Use Plan. Specifically, Objective 1.0 to promote an orderly and efficient land use development pattern, which allows for a variety of land uses while being sensitive to environmental concerns. PLANNING BOARD RECOMMENDATION At the October 8, 2020 meeting of the Planning Board, the Board voted unanimously (5-0) to recommend approval of TA-05-20 to include the recommended Statement of Reasonableness and Consistency. Submitted by: Lori Oakley, Planning Director 37 38 39 COMPARISON OF ACCESSORY STRUCTURE REGULATIONS COUNTY HOW ARE ACCESSORIES PERMITTED? EXCEPTIONS?DEFINITION OF ACCESSORY Person Allowed with principle structures in all districts. No exception found. Accessory Building - An accessory building, structure or use is a building or structure or use on the same lot or site with, or of a nature customarily incidental or subordinate to, and of a character related to the principal use or structure. Accessory buildings are, but not limited to: sheds, garages, lean-to, storage building, carports, pool, but not to include well houses (not to exceed 6’ x 6’), and gazebo or pool house if attached to footprint of pool. (Amended 6/3/2013) Granville Allowed with principle dwelling in all residential districts. Allowed with principle structure in I-2 and I-1 nonresidential districts only. Residential accessories are allowed on lots with no primary dwelling in certain zoning districts. No electricity can be supplied until a primary dwelling is established. Nonresidential accessories are allowed on lots adjacent to or under common ownership to the parcel where the principle structure is located. Accessory building - A detached subordinate structure located on the same property as a principal structure which is incidental to that principal structure. Franklin Allowed with principle structures in all districts. Accessory buildings containing 144 SF or less do not require a zoning permit (assuming these are unregulated). Accessory Structure (Appurtenant Structure) - A structure which is located on the same parcel of property as the principal structure and the use of which is incidental to the use of the principal structure. Garages, carports, and storage sheds are common urban accessory structures. Pole barns, hay sheds and the like qualify as accessory structures on farms, and may or may not be located on the same parcel as the farm dwelling or shop building. Johnston Allowed with principle structures in all districts. No exception found. Accessory structure or use - A structure or use incidental to another use of a structure on the same lot. Building, accessory means a subordinate building detached from, but located on the same lot as, the principal building, the use of which is incidental and accessory to that of the principal building. Vance Allowed with principle structures in all districts. Accessories are allowed on another contiguous or non-contiguous lot from the principal use to which it is associated to the extent that the principal use itself would be allowed. Accessory Building, Structure, or Use - A building, structure, or use, not including signs, which is: (1) Conducted or located on the same zoning lot as the principal building, structure, or use, except as may be specifically provided elsewhere in the Ordinance; (2) Clearly incidental to, subordinate in area and purpose to, and serves the principal use; and, (3) Either in the same ownership as the principal uses or is clearly operated and maintained solely for the comfort, convenience, necessity, or benefit of the occupants, employees, customers, or visitors of or to the principal use. Harnett Allowed with principle structures in all districts. Accessories are allowed on another contiguous or non-contiguous lot from the principal use to which it is associated to the extent that the principal use itself would be allowed. Use, Accessory - A use or structure which includes, but is not limited to, freestanding gazeboes, freestanding decks, sheds, and storage buildings, and are (1) Conducted or located on the same lot as the principal building or use served, except as may be specifically provided elsewhere in this Ordinance; (2) Clearly incidental to, subordinate in purpose to, and serves the principal use; and (3) Either in the same ownership as the principal use or is clearly operated and maintained solely for the comfort, convenience, necessity, or benefit of the occupants, employees, customers, or visitors of or to the principal use. 40 41 PUBLIC HEARING NOTICE  This notice is to inform the public that a public hearing will be held on  the proposed FY 2022 Community Transportation Program Application  to be submitted to the North Carolina Department of Transportation  no later than December 1, 2020.  The public hearing will be held on  November 16, 2020 at 9:00 am in the Person County Office Building  Auditorium located at 304 S. Morgan Street, Roxboro before the  Person County Board of Commissioners.  Those interested in attending public hearing and needing either  auxiliary aids or services under the Americans with Disabilities Act  (ADA) or a language translator should contact Kurt Neufang, Public  Transportation Director on or before November 9, 2020, at telephone  number 336‐597‐1771 or via email at kneufang@personcountync.gov.  The Community Transportation Program provides assistance to  coordinate existing transportation programs operating in Person  County as well as provides transportation options and services for the  communities within this service area.  These services are currently  provided using demand response, subscription and trip referrals.  Services are rendered by utilizing ADA equipped vans and Light Transit  Vehicles (LTV’s).  The total estimated amount requested for the period  July 1, 2021 through June 30, 2022:  Project Total Amount Local Share  Administrative $  190,237 $ 28,535   (15%)  Capital (vehicles &  Other)   $  264,863 $ 26,486   (10%)  Total Project $  455,100 $  55,021  Total Funding  Request  Total Local Share  This application may be inspected at the Transportation Office, 303 S.  Morgan Street, Roxboro, NC  27573 from 8:30 am to 5:00 pm.  Written  comments should be directed to Brenda Reaves, Clerk to the Board of  Commissioners at 304 S. Morgan Street, Room 212, Roxboro, NC   42 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Public Hearing request to submit the proposed Fiscal Year 2022 Community Transportation Program Application to NC Department of Transportation Summary of Information: The proposed Fiscal Year 2022 Community Transportation Program Application for administrative and capital transportation 5311 grant requests is due to be submitted to the NC Department of Transportation (NCDOT) no later than December 1, 2020. The Community Transportation Program provides assistance to coordinate existing transportation programs operating in Person County as well as provides transportation options and services for the communities within this service area. These services are currently provided using demand response, subscription and trip referrals. Services are rendered by utilizing ADA equipped vans and Light Transit Vehicles (LTV’s). The total estimated amount requested for the period July 1, 2021 through June 30, 2022 are as follows: Project Total Amount Local Share Administrative $ 190,237 $ 28,535 (15%) Capital (vehicles & Other) $ 264,863 $ 26,486 (10%) Total Project $ 455,100 $ 55,021 Total Funding Request Total Local Share Recommended Action: Conduct the public hearing and receive comments regarding the NCDOT 5311 grant application and approve the FY2022 Public Transportation Program Resolution, as well as enter into agreement with the NCDOT providing the necessary assurances and the required local match. Submitted By: Kurt Neufang, PATS Director 43 1 Revised 02-21-20 PUBLIC TRANSPORTATION PROGRAM RESOLUTION  FY 2022 RESOLUTION  Section 5311 (including ADTAP), 5310, 5339, 5307 and applicable State funding, or combination thereof.  Applicant seeking permission to apply for Public Transportation Program funding, enter into agreement with  the North Carolina Department of Transportation, provide the necessary assurances and the required local  match.  A motion was made by (Board Member’s Name)       and seconded by (Board Member’s Name or N/A, if not  required) N/A for the adoption of the following resolution, and upon being put to a vote was duly adopted.  WHEREAS, Article 2B of Chapter 136 of the North Carolina General Statutes and the Governor of  North Carolina have designated the North Carolina Department of Transportation (NCDOT) as the  agency responsible for administering federal and state public transportation funds; and  WHEREAS, the North Carolina Department of Transportation will apply for a grant from the US  Department of Transportation, Federal Transit Administration and receives funds from the North  Carolina General Assembly to provide assistance for rural public transportation projects; and  WHEREAS, the purpose of these transportation funds is to provide grant monies to local agencies for  the provision of rural, small urban, and urban public transportation services consistent with the policy  requirements of each funding source for planning, community and agency involvement, service design,  service alternatives, training and conference participation, reporting and other requirements (drug and  alcohol testing policy and program, disadvantaged business enterprise program, and fully allocated  costs analysis); and  WHEREAS, the funds applied for may be Administrative, Operating, Planning, or Capital funds and  will have different percentages of federal, state, and local funds.  WHEREAS, non‐Community Transportation applicants may apply for funding for “purchase‐of‐ service” projects under the Capital budget Section 5310 program.  WHEREAS, (Legal Name of Applicant)  Person County hereby assures and certifies that it will provide  the required local matching funds; that its staff has the technical capacity to implement and manage the  project(s), prepare required reports, obtain required training, attend meetings and conferences; and  agrees to comply with the federal and state statutes, regulations, executive orders, Section 5333 (b)  Warranty, and all administrative requirements related to the applications made to and grants received  from the Federal Transit Administration, as well as the provisions of Section 1001 of Title 18, U. S. C.  44 2 Revised 02-21-20 WHEREAS, the applicant has or will provide all annual certifications and assurances to the   State of North Carolina required for the project;   NOW, THEREFORE, be it resolved that the (Authorized Official’s Title)*  County Manager  of (Name of  Applicant’s Governing Body)  Person County is hereby authorized to submit grant application (s) for federal  and state funding in response to NCDOT’s calls for projects, make the necessary assurances and  certifications and be empowered to enter into an agreement with the NCDOT to provide rural, small  urban, and urban public transportation services.  I (Certifying Official’s Name)*  Brenda B. Reaves (Certifying Official’s Title)  Clerk to the Board of Commissioners do  hereby certify that the above is a true and correct copy of an excerpt from the minutes of a meeting of the  (Name of Applicant’s Governing Board) Person County Board of Commissioners duly held on the 16th day of  November, 2020.              Signature of Certifying Official    *Note that the authorized official, certifying official, and notary public should be three separate individuals.      Seal Subscribed and sworn to me  (date)         Notary Public *      Printed Name and Address           My commission expires  (date)           Affix Notary Seal Here 45 PUBLIC HEARING NOTICE  The Person County Board of County Commissioners will hold a public hearing on Monday,  November 16, 2020 at 9am in the Auditorium of the Person County Office Building at 304 S  Morgan St, Roxboro, North Carolina to hear the following:  Request by the Person County Address Coordinator to add Providence Falls Trl to the  database of roadway names used for E‐911 dispatching. The proposed private roadway will  be located to the west of Robert Whitfield Rd between the South Flat River and Robert  Melton Rd in Bushy Fork Township. Article IV, Section 402 H of the Ordinance Regulating  Address and Road Naming in Person County requires any private roadway serving three or  more homes to be officially named.   Citizens will have an opportunity to speak regarding the above request.  Specific information about the request can be obtained from the Person County GIS  Department, 325 S Morgan St, Suite D.  Sallie Vaughn  GIS Manager  46 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Public Hearing for a request by the Address Coordinator to add Providence Falls Trl to the database of roadway names used for E-911 dispatching Summary Information: Three residences are planned to be added along a private driveway, which necessitates the naming of the driveway (see map below). One private residence (926 Robert Whitfield Rd) is currently located on a private driveway off Robert Whitfield Rd. A second and third private residence are being added to this driveway. In accordance with Article IV, Section 402 H of the “Ordinance Regulating Addresses and Road Naming in Person County,” the driveway must be named. The addition of this road will require occupants of the existing residence to change their addresses to reflect the new roadway name. North Carolina General Statute 153A-239.1(A) requires a public hearing be held on the matter and public notice be provided at least 10 days prior in the newspaper. The required public notice was published in the November 5, 2020 edition of the Roxboro Courier-Times. A sign advertising the public hearing was placed at the proposed roadway location on the same date. Adjacent property owners were contacted via certified mail at the time permits were obtained for the new residence. All involved parties agreed upon a single road name, Providence Falls Trl, which is compliant with all naming regulations in the Ordinance. Recommended Action: Motion to approve the new roadway name, Providence Fall Trl to the database for E- 911 dispatching. Submitted By: Sallie Vaughn, GIS Manager 47 October 5, 2020 1 PERSON COUNTY BOARD OF COMMISSIONERS OCTOBER 5, 2020 MEMBERS PRESENT OTHERS PRESENT B. Ray Jeffers Heidi York, County Manager Jimmy B. Clayton Brenda B. Reaves, Clerk to the Board Kyle W. Puryear C. Ronald Aycock, County Attorney Gordon Powell C. Derrick Sims The Board of Commissioners for the County of Person, North Carolina, met in recessed session on Monday, October 5, 2020 at 6:30pm in the Person County Office Building Auditorium for conducting informal interviews with the applicants of the Economic Development Commission. Chairman Jeffers called the recessed meeting to order. Commissioner Puryear was absent until 6:33pm. APPOINTMENT TO ECONOMIC DEVELOPMENT COMMISSION VIA INFORMAL INTERVIEWS: By action of the Board of Commissioners on September 21, 2020, the informal interview process was scheduled to take place with the below named applicants on October 5, 2020 starting at 6:30pm. Three citizen applicants were present for the informal interviews; they were Ms. Elizabeth Bradsher, Mr. Larry Cole and Mr. David Ziolkowski. Mr. Michael Wilkins withdrew his application from consideration on this same date. Chairman Jeffers asked Ms. Bradsher, Mr. Cole and Mr. Ziolkowski to introduce themselves and to speak to their interest in serving on the Economic Development Commission. Following introductions, the Board of Commissioners proceeded with its informal interviews with all three candidates for the unexpired term vacancy. Economic Development Commission Unexpired Term to 6/30/22; 1 position available for a citizen 1)Elizabeth Bradsher requested appointment 2)Larry Cole requested appointment 3) David Ziolkowski requested appointment 48 October 5, 2020 2 A motion was made by Chairman Jeffers to appoint Mr. Larry Cole to the Economic Development Commission to fulfill an unexpired term to June 30, 2022. A substitute motion was made by Commissioner Sims and carried 3-2 to appoint Ms. Elizabeth Bradsher to the Economic Development Commission to fulfill an unexpired term to June 30, 2022. Commissioners Sims, Puryear and Vice Chairman Powell voted in favor of the substitute motion. Chairman Jeffers and Commissioner Clayton cast the dissenting votes. ADJOURNMENT: A motion was made by Commissioner Sims and carried 5-0 to adjourn the recessed meeting at 7:04pm. _____________________________ ______________________________ Brenda B. Reaves B. Ray Jeffers Clerk to the Board Chairman (Draft Board minutes are subject to Board approval). 49 October 5, 2020 3 PERSON COUNTY BOARD OF COMMISSIONERS OCTOBER 5, 2020 MEMBERS PRESENT OTHERS PRESENT B. Ray Jeffers Heidi York, County Manager Jimmy B. Clayton Brenda B. Reaves, Clerk to the Board Kyle W. Puryear C. Ronald Aycock, County Attorney Gordon Powell C. Derrick Sims The Board of Commissioners for the County of Person, North Carolina, met in regular session on Monday, October 5, 2020 at 7:00pm in the Person County Office Building Auditorium. Chairman Jeffers called the meeting to order at 7:05pm. Commissioner Sims offered an invocation and Vice Chairman Powell led the group in the Pledge of Allegiance. DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA: A motion was made by Vice Chairman Powell and carried 5-0 to approve the agenda. INFORMAL COMMENTS: Chairman Jeffers announced a 2.5-minute time limit for all speakers during informal comments. The following individuals appeared before the Board to make informal comments: Ms. Linda Ford of 624 Hillhaven Terrace, Roxboro, a city resident, referenced an article in the local newspaper about commissioners extending the landfill contract to which she asked if the county had a contract and how much money was received and where it was going. Chairman Jeffers confirmed the County did in fact, extend a contract as well as negotiated a new contract that included additional tonnage to accept waste into the landfill. He noted that the money goes into the County’s General Fund that is used to operate county services to citizens. Ms. Ford noted she had concerns related to environmental issues with a landfill. Ms. Ford asked if county residents pay city taxes to which Chairman Jeffers noted that city residents pay both city and county property taxes and those residents outside the city only pay county property taxes. Chairman Jeffers offered to meet with Ms. Ford or set up a meeting with the County Manager to answer any questions she may have. 50 October 5, 2020 4 Ms. Patricia “PJ” Gentry of 541 Byrd Creek Lane, Hurdle Mills thanked the commissioners for moving slowly on setting its solar farm regulations. She commended the Planning & Zoning staff working to develop a better plan. Ms. Gentry said to put an industrial site in a rural residential area would be devastating to both the residents and the environment and much is unknown about the toxicity of the panels. She referenced a citizen letter with considerations that was signed by residents to which Mr. Paul Lynch would share his expertise when he addressed the Board. The Board confirmed receipt of the citizen letter. Mr. Chris Weaver of 342 Satterfield Farm Road, Timberlake thanked the Board for its vote to appoint Ms. Elizabeth Bradsher to the Economic Development Commission noting there was much talent between the candidates. He urged the Board not to sideline those talents and to consider a Dream Team to make things happen. Mr. John Seepe of 277 Barefoot Landing Lane, Semora thanked the Board for the support of appointing Elizabeth Bradsher and urged consideration that all the seats on Economic Development Commission be a staggered term so they don’t all expire at the same time. Mr. Seepe asked if Person County applied for CARES Act Grant funding and if there was an award or not to which County Manager, Heidi York stated an application was made for just over $10M and the response was that funding was not available. Mr. Seepe referenced an Economic Development Commission Strategic Analysis presentation made to the Board of Commissioners in December 2018, which listed weaknesses as follows; he asked if anything has changed since that time. • Lack of Vision • Infrastructure • Educated Workforce • Appearance • Public Funding • Industrial Park Readiness • Roads - Interstate • Housing • Lack of Development in Southern Person County • Regional Perception • Infrastructure at Capacity • No Marketing • Percentage of Unemployables 51 October 5, 2020 5 Mr. Ray Foushee of 8930 Hurdle Mills Road, Hurdle Mills stated he was one of the residents that submitted the citizen letter noting he was in full support of those considerations submitted to the Board. He noted that Person County has ten solar farms with the largest containing 37-acres of panels, which he opined being a lot for a county the size of Person County. He said county residents are prideful to maintain rural farmland and woodlands as described in the Land Use Plan and reinforced by the recent survey as presented in a recent board meeting. Mr. Foushee stated agreement with allowing Level 1 solar energy systems in residential zoned areas. However, Mr. Foushee opposed rezoning residential zoned areas to allow larger solar farms. Additionally, Mr. Foushee urged adequate setbacks for Level 2 and 3 solar energy systems to be 150’ to property lines and 300’ to residences. Mr. Paul Lynch of 395 Union Grove Church Road, Hurdle Mills offered to answer any questions related to the content of the referenced citizen letter. He noted he moved to NC from bad government and bad land use policies in NJ two years ago. Mr. Lynch said he had over 30 years in process engineering for the power industry focusing on various types of power generation solar applications. He noted the most important principles in the citizen survey for the Land Use Plan rated 1) expanding employment opportunities (jobs), (2) preserving working farms and open space, and 3) maintaining rural lifestyle. Mr. Lynch further noted that solar energy farms may provide jobs during construction but thereafter there are no on-site workers and by taking up farmlands for solar farms thereby reduces the potential for job creation in industries that could provide employment opportunities. He stated his concerns related to battery storage on large solar farm projects and said the ordinance as presented lacks protections for physical and property safety. Mr. Chris Sandifer of 3118 Green Road, Spring Hope, an independent consulting engineer who is registered in the state of NC with 40 years of experience stated there was nothing installed on solar energy systems that would endanger the health and safety of the residents in the county. Mr. Rex Young, a Development Attorney for Oakhurst Energy of 606 Wade Avenue, Raleigh said the ordinance process has been a reaction to a single project in the Hurdle Mills community and the ordinance will impact every land owner and tax payer that wants to have solar on their property. Mr. Young stated there are benefits of clean energy and it provides a revenue. He told the Board that these larger projects will come before the Board of Commissioners for a Special Use Permit and the Board has the authority to say no or to place conditions on a project. 52 October 5, 2020 6 DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA: A motion was made by Commissioner Sims and carried 5-0 to approve the Consent Agenda with the following items: A. Approval of Minutes of September 8, 2020, B. Approval of Minutes of September 21, 2020, C. Tax Adjustments for October 2020 a. Tax Releases b. NC Vehicle Tax System pending refunds UNFINISHED BUSINESS: PROPOSED SOLAR ENERGY SYSTEM ORDINANCE: Planning Director, Lori Oakley and Kayla DiCristina, Planner presented the proposed Solar Energy System Ordinance as introduced to the Board of Commissioners on September 8, 2020 at which time the Board conducted its public hearing and heard public comments. Upon closing the public hearing, the Board of Commissioners took action on September 8, 2020 to table consideration of this item until this date. Petition TA-03-20 was a request by the Person County Planning Department staff on behalf of the Person County Board of Commissioners to repeal the existing solar energy system regulations in the Person County Planning Ordinance Note #2 – Industrial and Manufacturing Operations and Note #10 – Solar Energy System (SES) and enact a free- standing solar energy system ordinance to address community concerns and better regulate solar energy systems. Planning staff recommended approval of TA-03-20. The proposed free-standing ordinance will address community concern and better regulate solar energy systems. Repealing the existing regulations ensures that solar energy systems are governed solely by the free-standing ordinance. Ms. Oakley noted the Board of Commissioners could vote to approve or deny the requested text amendment and free-standing ordinance with or without modifications. The NC General Statutes require that when reviewing a text amendment, a statement as to whether the proposed text amendment is reasonable and consistent to be included with the motion. Chairman Jeffers asked the Planning staff to describe the required buffer and screening in the proposed ordinance. Ms. DiCristina noted Section 2.4 (b) outlines the Buffers and Landscaping requirements: Level 1 systems shall be exempt from buffering and landscaping requirements. Level 2 and 3 systems shall be completely screened with a 50’ vegetative buffer from view from all public streets and adjacent residences. Buffer shall include at a minimum, evergreen shrubs and a combination of deciduous and evergreen trees. 53 October 5, 2020 7 Ms. DiCristina pointed out that as written Level 2 systems require a Special Use Permit (SUP) in the residential district and the Neighborhood Shopping B-2 residential district and is a permitted use by right in the Highway Commercial, General Industrial and Rural Conservation. Level 3 systems are prohibited in residential district and Neighborhood Shopping B-2 residential district and require a SUP in the other three districts. She added that anything over or equal to ten acres of panels are not allowed in the residential district and the Neighborhood Shopping B-2 residential district and would require a SUP before both the Planning Board and Board of Commissioners for the other three districts. Commissioner Sims asked if anyone knew what the land owners get per solar panel. Mr. Rex Young, a Development Attorney, present in the audience, said the land owners are not paid per solar panel and the industry average, based on a number of variables, ranges between $600 to $1,200 per acre annually. Chairman Jeffers voiced his concerns for the loss of agricultural land in the county noting agriculture is the #1 industry in NC and it will mean a loss in Person County’s economy. He added he did not support solar energy systems to be a permitted use by right and that a SUP should be required for all in Level 2 and 3. Chairman Jeffers said the Board has to set policy for responsible growth and take heed to the recent survey results about farms. Chairman Jeffers said the citizen letter referenced a setback from a residence and a property line and asked the Planning staff if they considered that to be the same to which they replied affirmatively noting they could be the same or different. Chairman Jeffers suggested increasing the 50’ setback from the panels to the property line to 250’. Commissioner Sims supported a 300’ setback from the residence to the panels with 150’ buffer from the property line. Ms. DiCristina stated the setbacks for Level 1 are the same as an accessory structure per district regulations and for Level 2 the setbacks are 50’ for residential and B-2 and all other districts are per district regulations. She asked the Board if they desired to make it a blanket requirement for Level 2 and 3 to which they replied affirmatively. Ms. DiCristina confirmed that in Level 1, the solar systems are allowed by right in all five zoning districts, and Level 2 requires a SUP in all zoning districts. Level 3 is prohibited in residential and Neighborhood Shopping B-2 and a SUP is required in B-1, General Industrial and Rural Conservation. Planning staff confirmed that the Board desired a setback of 300’ from solar panel to a dwelling with a 150’ buffer for Level 2 and 3. 54 October 5, 2020 8 Vice Chairman Powell stated support of the setbacks discussed but wanted to ensure there were adequate requirements for decommissioning and abandonment to protect property and residents. Ms. DiCristina noted 2.6 Decommissioning and Abandonment of the proposed ordinance provides detail for requirements for Level 2 and 3. Chairman Jeffers cited from the proposed ordinance that a system is considered abandoned when it ceases to produce energy on a continuous basis for 12 months. Ms. Oakley stated the Board could tighten the period from 12 months to a period of less than 12 months but noted the language was clear and enforceable from her perspective. The Board consented 12 months was adequate. Commissioner Clayton cited Section 2.6 (d) that referenced a performance guarantee equal to 1.25 times the estimated decommissioning cost satisfactory to the Planning Director. He asked consideration to add the County Attorney to that requirement to provide a legal eye. County Attorney, Ron Aycock stated a legal eye might be helpful. The Board consented to this change. Ms. Oakley added that standard practice for bonds is a sealed letter from an engineer and that Person County is the bondholder. Chairman Jeffers asked the County Attorney if the Board of Commissioners may take action without further public hearing to which he replied affirmatively. Chairman Jeffers asked when would any action go into effect to which Ms. Oakley stated immediately. A motion was made by Vice Chairman Powell and carried 5-0 to approve the request by the Person County Planning Department staff on behalf of the Person County Board of Commissioners to repeal the existing solar energy system regulations in the Person County Planning Ordinance Note #2 – Industrial and Manufacturing Operations and Note #10 – Solar Energy System (SES) and enact a free-standing Solar Energy System Ordinance with the changes as discussed and consented to at this meeting. Vice Chairman Powell noted the following Reasonableness and Consistency Statement: The text amendment request is consistent with the Person County Land Use Plan and future planning goals of the county, is reasonable, and in the public interest as it meets several objectives listed in the Person County Land Use Plan. Specifically, Goal 2.0 to provide a strong local planning environment that supports and enhances the economic growth potential of Person County citizens, Goal 4.0 to maintain and enhance the character and identity of Person County including established rural communities, farmland and woodland, historic sites, and other features that represent the area’s heritage, and Goal 7.0 to protect water quality, significant natural features, and other natural resources that have ecological, recreational, or other important values. Mr. Aycock confirmed the Moratorium that was set to expire upon time stated was now rescinded at the adoption of the Solar Energy System Ordinance. 55 October 5, 2020 9 56 October 5, 2020 10 57 October 5, 2020 11 58 October 5, 2020 12 59 October 5, 2020 13 60 October 5, 2020 14 61 October 5, 2020 15 62 October 5, 2020 16 63 October 5, 2020 17 64 October 5, 2020 18 65 October 5, 2020 19 66 October 5, 2020 20 67 October 5, 2020 21 68 October 5, 2020 22 69 October 5, 2020 23 NEW BUSINESS: WOODSDALE FIRE DISTRICT COVERAGE PLAN AND FUNDING: Fire Marshal, Keith Duncan provided the Board with an update on the Woodsdale Volunteer Fire Department’s (WVFD) district coverage plan and funding options. On August 9, 2019, the Office of State Fire Marshal (OSFM) notified Person County of WVFD decertification status due to failure to meet minimum standards to maintain state certification. On September 6, 2019, the County Manager provided a 30-day written notice of breach of contract to WVFD and withheld its funding for Fiscal Year 2020. WVFD filed a timely appeal to the State, which suspended the decertification process. On September 15, 2020, the WVFD formally withdrew its appeal. Decertification is still pending official notice from the OSFM following withdrawal of the appeal. During its appeal, WVFD has continued to be dispatched to calls for service. From July 1, 2019 through September 23, 2020, the county dispatched 99 calls to the Woodsdale Fire District. WVFD did not respond to 34 (34%) of the calls in its district. In many cases, Triple Springs and Roxboro responded. Triple Springs responded to 57 (57%) and Roxboro responded to 18 (18%) of the 99 calls. Since December 1, 2019, Triple Springs has been simultaneously dispatched with WVFD to all 56 calls for service in the Woodsdale Fire District to ensure adequate response. WVFD will no longer be dispatched when its decertification becomes effective, and its contract will terminate. The County Fire Marshal has worked with surrounding districts Ceffo, Roxboro, and Triple Springs fire departments, to develop a plan for ongoing coverage of the Woodsdale Fire District. Mr. Duncan presented a map of Person County fire districts and stations showing the expanded coverage areas for each of these departments within the Woodsdale Fire District. Mr. Duncan said the Ceffo, Roxboro, and Triple Springs fire chiefs have responded favorably to staff’s proposal, but to date, all stakeholders have not been able to meet together to finalize the coverage plan. The covering departments need clarification from the county on details such as funding for additional coverage, mapping of expanded coverage areas, mutual and automatic aid changes, etc. Mr. Duncan also presented a draft contract addendum/supplemental aid agreement that has been reviewed by the county attorney. Covering departments would be dispatched to a pre-defined extended service area (one additional mile from each station) when there is a call for service in the Woodsdale Fire District. They would be expected to respond and supply the same level of services as they would to their home districts. County Manager, Heidi York added that the official decertification will take the residents in the district from a 9s to a 10 which will increase insurance premiums; staff were taking a proactive approach with the contracts to preserve some of the district at the 9s fire rating. 70 October 5, 2020 24 Mr. Duncan recommended the following for compensation for those districts: 1) a one-time lump sum payment of $5,000 per department to acknowledge their willingness to expand their service area; and 2) a monthly per call reimbursement based on the FEMA rates and part-time firefighter pay for this region, to compensate departments for resources utilized during their response. He added that discussion with the fire chiefs for preference of 1) flat disbursement pro-rated as done currently, or 2) disbursements at an equal amount or 3) a per call disbursement. For Fiscal Year 2021, the Board approved $99,469 in unallocated fire tax district funds. The budget was amended in July to allocate $20,000 from this line item to fund WVFD’s operational expenses during its appeal through an adopted Resolution. Mr. Duncan stated the WVFD is requesting an additional $33,700 to cover its remaining operating expenses through the end of Fiscal Year 2021 as they work towards recertification. Mr. Duncan noted the recertification process could take, at a minimum, 14 to 16 months after WVFD achieves a roster of 15 volunteer firefighters. He added he has met and supported the WVFD President, Ms. Laurie Dunn as they work toward recertification and to lower the district fire rating from a 10 to a 9s. Mr. Duncan said the WVFD has requested a monthly funding allocation rather than the county’s approving and paying invoices on its behalf. If the county continues to fund the department’s operating expenses, staff recommends that the established payment process remain in place to ensure accountability. He asked for direction on allowable expenses. Chairman Jeffers suggested that he and Vice Chairman Powell attend the meeting with the three Fire Chiefs along with the Fire Marshal to bring back to the Board for consideration. He added he would like to discuss how the county could support the new WVFD board during the recertification period to pay expenses for the department on 501. Chairman Jeffers said the WVFD Treasurer, Mr. Paul Bailey has given the Board estimated expenses for a year at $53,700, i.e., expenses for building maintenance, fuel, inspections, testing, insurance, truck loan payments, truck repair and maintenance, supplies, utilities, electric, phone, water, propane, and Wi-Fi. Chairman Jeffers advocated for the Board to assist WVFD for the residents in that community. Commissioner Sims asked about the $20,000 already allocated to which Chairman Jeffers said the Board of Commissioners allocated funding to the new WVFD for the transition. He confirmed that the $33,700 requested and the $20,000 already allocated equals the annual estimated funding needed at $53,700. Assistant County Manager, Katherine Cathey told the group that $14,000 had been spent to date on the WVFD expenses for the current fiscal year. Ms. Dunn stated she thought WVFD was approved for the same budget around $97,000 to which Chairman Jeffers stated the Board did not allocate WVFD any funds; those funds were kept in the 71 October 5, 2020 25 Fire Tax Fund and the appropriations to date were to provide assistance as the new WVFD transitions to seek recertification. Ms. Cathey reported the unallocated budget in the Fire Tax Fund which started with $99,000 currently has $79,000; she noted by funding $33,700 would leave approximately $45,000 in unallocated funds to potentially be used for the three covering departments. Chairman Jeffers asked if the payment process could be sped up so that late payments are not recurring. Ms. York stated that there was a late payment, as well as all Person County vendors were paid late during COVID/Cyber; she noted this was not the standard practice to pay late. Chairman Jeffers asked the Manager and Fire Marshal to handle the payment process. Ms. York reiterated that the recertification process might take up to two years. Mr. Duncan noted there were points to reach prior to the one-year of records. Mr. Duncan stated the WVFD has not met any of the points at this time; he added it could realistically be more like 18 months. Commissioner Sims asked Mr. Duncan if he would be monitoring the recertification steps to report the progress to the Board of Commissioners to which he replied affirmatively. A motion was made by Chairman Jeffers and carried 5-0 to allocate $33,700 to the WVFD. APPOINTMENT TO JUVENILE CRIME PREVENTION COUNCIL: Clerk to the Board, Brenda Reaves presented an application for Ashley Stone, Human Services Evaluator for the Dept. of Social Services (DSS) for appointment as the DSS designee replacing Tony Lee who is no longer with the DSS to fulfill an unexpired term to December 31, 2021. A motion was made by Commissioner Puryear and carried 5-0 to appoint Ashley Stone to the Juvenile Crime Prevention Council as the DSS representative to fulfill an unexpired term to December 31, 2021. CHAIRMAN’S REPORT: Chairman Jeffers had no report. 72 October 5, 2020 26 MANAGER’S REPORT: County Manager, Heidi York reported that the Roxboro City Council would be considering the requested waterline extension for Anita Banks at its October 13, 2020 meeting. Ms. York stated should the City Council view the request favorably; the request would come before the Board at its November meeting. COMMISSIONER REPORT/COMMENTS: Vice Chairman Powell asked staff if Local Government Day had been cancelled to which County Manager, Heidi York stated School’s staff had advised they would not have students attend government meetings for Local Government Day this fall. Commissioner Puryear wished the commissioner candidates running for office the best of luck. There was no report from Commissioners Clayton and Sims. ADJOURNMENT: A motion was made by Commissioner Sims and carried 5-0 to adjourn the meeting at 8:17pm. _____________________________ ______________________________ Brenda B. Reaves B. Ray Jeffers Clerk to the Board Chairman (Draft Board minutes are subject to Board approval). 73 11/16/2020 Dept./Acct No.Department Name Amount Incr / (Decr) EXPENDITURES General Fund General Government 325,678 Public Safety 597,045 Transportation 87,212 Economic and Physical Development 3,500 Human Services 115,905 Cultural and Recreation 2,134 Education (14,000) Contingency 200,000 Transfer to Other Funds 6,249 REVENUES General Fund Intergovernmental 115,392 Charges for Services (66,757) Other Revenues 215,523 Fund Balance Appropriation 1,059,565 EXPENDITURES Capital Investment Fund Lottery Projects 14,000 Issuance Costs 29,847 REVENUES Capital Investment Fund Lottery Proceeds 14,000 Transfer from Other Funds 29,847 EXPENDITURES Person Industries Community Rehab Program Services (22,751) REVENUES Person Industries Intergovernmental (29,000) Transfer from General Fund-PI 6,249 EXPENDITURES Airport Construction Fund FAA NPE-2020 166,666 REVENUES Airport Construction Fund Federal 150,000 Local 16,666 EXPENDITURES CIP Project Fund County Projects - School Projects - EXPENDITURES Roxplex and Re-roofing Fund Transfer to Other Funds 29,847 REVENUES Roxplex and Re-roofing Fund Fund Balance Appropriation 29,847 BUDGET AMENDMENT BA-574 Explanation: Allocation of CARES Act funds received in late FY20 and early FY21 that were not previously budgeted ($949,636); receipt of insurance claim for lightning strike damage ($14,002); receipt of insurance claim for damage to recycling center gate ($556); receipt of vehicle damage claim for Sheriff's department ($8,557); receipt of insurance claim for damage to Mt. Tirzah fence ($1,182); receipt of grant for Elections from NC Community Foundation ($28,000); receipt of HB 1105 Grant for Elections ($20,100); increase 911 Addressing Administration revenue due to changes in program ($15,000) and decrease fund balance appropriation (- $15,000); receipt of 2020 BVP Grant for Sheriff's Department ($7,200); appropriate fund balance in Law Enforcement Restricted Fund for 2020 BVP Grant match ($7,200); fund balance appropriation for county match of JCPC award to Dispute Settlement Center and uncommitted projects ($2,972); receipt of CARES Act funding for PATS ($150,969); reductions made to ROAP funding by NC DOT (-$127,757) and appropriation of fund balance to balance remaining transportation expenditures ($114,757); reduction to PATS revenue due to ROAP funding adjustments (-$66,757); reduction to Person Industries revenue due to ROAP funding adjustments (- 29,000); move portion of Human Services Building Lease from Health (-$49,825) to General Services for the Juvenile Probation office ($49,825); receipt of sponsorship revenue for advertising the Person County megasite park ($3,500); correct BA-1 and budget lottery proceeds in the Capital Investment Fund ($14,000) rather than the General Fund (-$14,000); receipt of insurance claim for cyber incident response costs ($159,726); receipt of Communicable Disease grant for COVID-19 response for Public Health ($63,880); receipt of 2020 non-primary entitlement ("NPE") funds from the Federal Airport Aviation that has been allocated under the State Block Grant Program for future airport projects ($150,000) which require a 10% local match ($16,666); transfer CIP funds for North, Northeast, Oak Lane ADA Improvements (-$398,481) to Person High ADA Improvement project ($398,481); transfer uncommitted project (-$12,000) and unspent fiber project management funds (-$42,427) in the CIP fund to fiber engineering and construction ($54,427); appropriate remaining fund balance in the completed Roxplex & Various Improvements Fund ($29,847) and transfer to the Capital Investment Fund for support of future capital or debt issuance ($29,847). BA-575 11/16/2020 Dept./Acct No.Department Name Amount Incr / (Decr) EXPENDITURES General Fund General Government 808,430 Public Safety 208,972 Economic and Physical Development 234,503 Environmental Protection 27,976 Transportation 7,549 Cultural & Recreation 15,673 Human Services 593,695 Transfer to Other Funds 345,070 Contingency 240,644 REVENUES General Fund Other Revenues (1,500) Intergovernmental Revenues 1,960 Fund Balance Appropriated 2,482,052 EXPENDITURES Capital Investment Reserve Fund Schools Lottery 55,070 Schools Regular Capital 53,478 REVENUES Capital Investment Reserve Fund Lottery Proceeds 55,070 Fund Balance Appropriation 53,478 EXPENDITURES Emergency Telephone System 37,464 REVENUES Emergency Telephone System Fund Balance Appropriated 37,464 EXPENDITURES Economic Catalyst Fund 345,070 REVENUES Economic Catalyst Fund Transfer from General Fund 345,070 Explanation: BUDGET AMENDMENT Carryforward of purchase orders and commitments outstanding as of June 30, 2020. The amount of fund balance appropriation for the General Fund required for outstanding commitments is significantly higher by $1.44M compared to what was necessary in the prior year. This is primarily due to (1) the appropriation of remaining funds in the Cyber expense line item in the IT Contingency Fund to cover ongoing costs associated with the County's cyber event and restoration of data until the County receives final reimbursements from the insurance claim ($706K); (2) the carryforward of EDC's contracted services line per the Board of Commissioners' actions in the FY21 Adopted Budget worksession to be transferred to the Economic Catalyst Fund for future economic development ($345K); (3) the appropriation of remaining funds from Contingency for the Compression Study to cover the final phase of salary adjustments ($241K); and (4) the carryforward of remaining funds from the Comprehensive Plan contract in Planning & Zoning ($154K). Carryforwards in the Special Revenue Fund categories increase by $56K, mostly due to recognizing ongoing projects for Schools in the newly established Capital Investment Reserve Fund when it was previously accounted for in the General Fund. BA‐6 CFs76 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Person County False Alarm Ordinance revision Summary of Information: The False Alarm Ordinance was adopted September 11, 2017. The ordinance did not include a provision for distributing the fees collected. Although the board debated and approved a plan for distribution, the language was not added to the ordinance. This ordinance revision adds a section with the approved conditions for a 50/50 split of the fees collected. At the end of each fiscal year (June 30), 50% will remain in the county general fund and 50% will be disbursed to the fire district that responded to each false alarm call. Recommended Action: Adopt the False Alarm Ordinance with the Section for Disbursement of Fees Collected. Submitted By: Keith Duncan, Fire Marshal 77 Person County False Alarm Ordinance BE IT ORDAINED by the Person County Board of Commissioners as follows: Section 1. Findings The Board does hereby find that: (a)The Person County Board of Commissioners finds that excessive false alarms unduly burden the County’s public safety resources. (b)The Person County Board of Commissioners desires to reduce the number of false alarms and enhance valuable public safety resources by establishing clear standards for the use of alarms, and clear disincentives for the negligent and inappropriate use of alarms. (c)GS 153A-121 and 123(c) provide the authority for local governments to adopt ordinances to protect the safety of its citizens and charge fees for the violation of an ordinance. Section 2. Purpose The purpose of this ordinance is to encourage residential and commercial fire alarm users to properly use and maintain the operational effectiveness and proper utilization of alarm systems and to reduce or eliminate false alarms which may unduly divert fire resources. This ordinance governs systems intended to summon a fire public safety response, establishes fees, provides for penalties for violations, and establishes a system of administration. Section 3. Applicability This ordinance shall apply to all unincorporated portions of Person County pursuant to NCGS 153A-122. Section 4. Definitions 1.Alarm System means sensors, controls and enunciators connected to detect and report a fire. This definition shall not include alarms which do not require a response from law enforcement or fire departments, such as self-contained residential smoke detectors and vehicle alarms. 2.Alarm System User (or "user") means any person, corporation, partnership, or governmental or educational entity that owns, leases, or occupies a property that utilizes an Alarm System. 3.False Alarm means activation of an Alarm System that elicits a response by fire or other emergency response units when no situation requiring such a response exists because the responding party finds no evidence of fire products or combustion. False Alarm includes accidental, avoidable, and unnecessary alarm activation due to user error, equipment malfunction, improper or unsuited equipment, but does not include alarm activation caused by violent conditions of nature or other extraordinary circumstances beyond the control of the Alarm System User. Section 5. Prohibited Actions 1.It shall be unlawful for any person to activate an alarm for the purpose of summoning fire departments when no fire exists at the location or otherwise cause an alarm when there is no valid reason for activation of the alarm. 2.It shall be unlawful for a person to continue an action, process or maintain a situation which continues to create false alarms occurring at the same location. 3.It shall be unlawful for an alarm system user to fail to reimburse Person County in accordance with this ordinance’s criteria, for alarm responses deemed false. 78 Section 6. Civil penalties 1. Whenever a Person County Fire Department (paid or volunteer under contract with Person County), the Person County Fire Marshal, or other public safety department responds to a fire alarm and finds it to be a false alarm a record will be started for the location. Monitoring of the location over the 12-month fiscal yeartracking period will begin and warning letters and fees notification of civil penalties will be sent to the alarm system user, based upon the following schedule: i. For false alarm 1 through 2- written warning ii. For false alarm 3 through 5 a civil penalty fine of $50.00 each iii. For false alarm 6 through 7 a civil penalty fine of $100.00 each iv. For false alarm 8 through 9 a civil penalty fine of $250.00 each v. For false alarm 10 and up a civil penalty fine of $500.00 each Payments must be received within 30 days or a twenty-five ($25) dollar late fee will be added to the account. Section 7. Exclusions For the purpose of computing the number of alarm responses, a false alarm shall not include an alarm that is: 1. Determined to have been activated by adverse weather conditions reported by the Person County Emergency Services Director, Person County Fire Marshal, the National Weather Service, Director of Inspections or the responding agency. 2. Activated by an outside non-domesticated animal. 3. An alarm where there is physical evidence of a fire where the fire was ignited secondary to the alarm so as to not be charged for a false alarm. 4. An alarm where there is physical evidence of a fire at the premises where the alarm was activated. 5. A local alarm activated in the testing of the alarm system testing procedure shall not count toward alarm responses as long as the alarm user notifies Person County 911 Center of the alarm test prior to the testing. Section 8. Notification The Fire Marshal shall have the alarm system user notified in writing after the first and each subsequent false alarm. The notification shall include: a. The amount of the civil penalties for each false alarm, b. The date by which the civil penalty must be paid (for false alarm 3 and above), and c. A description of the appeal procedure available to the alarm user. Section 9. Appeals 1. Any determination by an alarm system user that the fire alarm activation was not one of the exclusions herein may be appealed to the Fire Marshal within ten (10) days of notification in writing. The decision of the Fire Marshal shall be final. Section 10. Enforcement of Violations 1. Any person violating any of the provisions of this chapter shall be subject to the civil penalties set forth. Any violation of this chapter shall be deemed a non-criminal violation and shall not be a misdemeanor or infraction pursuant to G.S. 14-4. 79 2. If payment is not received or equitable settlement reached within one hundred eighty (180) days after demand for payment is made, the matter shall be referred to the County Attorney. If appropriate, the County Attorney may institute civil action in the name of the County in the appropriate division of the general court of justice of Person County for recovery of the penalty, recommend application of the debt set off program, or any other recovery mechanism allowed under State law. Section 11. Disbursement of Fees Collected 1. Civil penalties will be deposited into the Person County General Fund and tracked by the Fire Marshal’s Office. At the end of each fiscal year (June 30), these funds will be distributed in the following manner: a. 50% to the responding department(s), and b. 50% to Person County. Section 12. Severability 1. All local ordinances in conflict herewith are hereby repealed to the extent of said conflict. 2. If this ordinance or application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the ordinance which can be given separate effect and to this end the provisions of this ordinance are declared to be severable. 3. This ordinance was originally adopted on September 11, 2017 and revised September 21, 2020 and again on November 16, 2020. ___________________________________ B. Ray Jeffers, Chairman Person County Board of Commissioners _________________________________ Brenda B. Reaves Clerk to the Board 80 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Tax Adjustments for November 2020 Summary of Information: Attached please find the tax releases and motor vehicle pending refunds: 1.November 2020 tax releases. 2.November 2020 North Carolina Vehicle Tax System (NCVTS) pending refunds. Recommended Action: Motion to accept reports and authorize refunds. Submitted By: Russell Jones, Tax Administrator 81 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT 53701113 2013-45506 MOTOR VEHICLE: N SITUS: /2013 SRJ 9/28/2020 9:46:25 AM EDWARDS MICHAEL DONTE BANKRUPTCY DISCHARGE PER COURT C ADVLTAX 1,720.00 6.13 TOTAL RELEASES:6.13 69396101 2020-2847 DY:0RP:A62 221 MP 9/29/2020 8:55:47 AM TCS SYSTEMS LLC DOUBLE CHARGED C ADVLTAX 88,693.00 638.59 DOUBLE CHARGED FIREADVLTAX 88,693.00 24.39 DWMH MOVED AND BILLED IN GREENE COUNTY F/2020 TOTAL RELEASES:662.98 51410201 2020-38505 DY: PERSONAL PROPERTY MP 9/29/2020 10:41:08 AM WILDFIRE TIMOTHY LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 3,283.00 23.64 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 3,283.00 2.36 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 3,283.00 0.90 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 3,283.00 0.09 BOAT SOLD 4/1/2019 TOTAL RELEASES:26.99 70458301 2020-1885 DY:0RP:A3 3 RH 9/29/2020 11:17:29 AM KING MARK HARLEY APPRAISER ADJUSTED BUILDING C ADVLTAX 154,117.00 1,109.64 APPRAISER ADJUSTED BUILDING FIREADVLTAX 154,117.00 42.38 UPDATED IN ERROR TOTAL RELEASES:1,152.02 7163306 2020-24007 DY: RP:A51 164 SRJ 9/30/2020 1:39:36 PM MATHESON MARGARET M APPRAISER ADJUSTED LAND C ADVLTAX 29,063.00 209.25 APPRAISER ADJUSTED LAND FIREADVLTAX 29,063.00 7.99 SHOULD HAVE BEEN APPROVED FOR PUV TOTAL RELEASES:217.24 7163306 2019-24007 DY: RP:A51 164 SRJ 9/30/2020 1:41:55 PM MATHESON MARGARET M APPRAISER ADJUSTED LAND C ADVLTAX 29,063.00 212.16 APPRAISER ADJUSTED LAND FIREADVLTAX 29,063.00 7.99 SHOULD HAVE BEEN PUV TOTAL RELEASES:220.15 7163306 2018-24007 DY: RP:A51 164 SRJ 9/30/2020 1:46:10 PM MATHESON MARGARET M APPRAISER ADJUSTED LAND C ADVLTAX 29,063.00 203.44 APPRAISER ADJUSTED LAND FIREADVLTAX 29,063.00 2.91 SHOULD HAVE BEEN PUV TOTAL RELEASES:206.35 202050622900 2020-506229 DY:20 PERSONAL PROPERTY MP 10/2/2020 10:46:26 AM JENKINS LINDY LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 7,054.00 101.59 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 7,054.00 94.53 VEHICLE REGISTERED IN ALABAMA 8/2019 - 8/2020 RELEASE 12 MONTHS TOTAL RELEASES:196.12 37672301 2020-4649 DY: RP:A73 62 RH 10/6/2020 11:15:46 AM GARRETT HARVEY D LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 6,941.00 49.98 RUN DATE: 11/6/2020 1:38 PM RELEASES REPORT Person County 82 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 6,941.00 1.91 DELETE MTR VALUE ALREADY INC ON BOAT VALUE TOTAL RELEASES:51.89 69484201 2020-38719 DY: PERSONAL PROPERTY MP 10/7/2020 4:36:30 PM FERRIS RICHARD ALAN LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 5,598.00 40.31 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 5,598.00 1.54 BOAT BILLED IN CASWELL CO 2020- 300007 TOTAL RELEASES:41.85 29650201 2020-36693 DY: PERSONAL PROPERTY MP 10/8/2020 9:59:48 AM GLENN DAVID WAYNE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 6,961.00 50.12 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 6,961.00 1.91 LISTED IN WARREN COUNTY - SEE WARREN COUNTY TAX BILL TOTAL RELEASES:52.03 14671301 2020-17011 DY:0RP:69 91 MP 10/13/2020 3:16:59 PM CRAWLEY REGINA EXEMPTION ADDED C ADVLTAX 33,486.00 241.10 EXEMPTION ADDED CI50ADVLTAX 33,486.00 224.36 ELD EXMP REMOVED IN ERROR TOTAL RELEASES:465.46 17050201 2020-38641 DY: PERSONAL PROPERTY MP 10/13/2020 3:33:37 PM WILBORN JERRY WAYNE LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 5,088.00 36.63 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 5,088.00 1.40 MH LISTED ON 69-73 TOTAL RELEASES:38.03 12409101 2020-33076 DY: PERSONAL PROPERTY RH 10/16/2020 10:02:45 AM ALTERATIONS LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 436.00 3.14 LISTING ADJUSTED PERSONAL PROPERTY CI50ADVLTAX 436.00 2.92 BUSINESS CLOSED IN 2019 TOTAL RELEASES:6.06 69473201 2020-38707 DY: PERSONAL PROPERTY MP 10/16/2020 10:22:55 AM CAMPBELL JOSHUA ADAM LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 6,520.00 46.94 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 6,520.00 4.69 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 6,520.00 1.79 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 6,520.00 0.18 BOAT & JET SKI SOLD MAY 2020 TOTAL RELEASES:53.60 15178101 2020-33142 DY: PERSONAL PROPERTY RH 10/19/2020 11:32:27 AM STAUNTON ELECTRIC LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 5,650.00 40.68 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 5,650.00 4.07 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 5,650.00 1.55 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 5,650.00 0.16 BUSINESS CLOSED 12/19 TOTAL RELEASES:46.46 11809105 2020-34235 DY: PERSONAL PROPERTY RH 10/20/2020 3:15:33 PM LOUISIANA PACIFIC CORPORATION LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 66,518.00 478.93 RUN DATE: 11/6/2020 1:38 PM RELEASES REPORT Person County 83 NAME BILL NUMBER OPER DATE/TIME DISTRICT VALUE AMOUNT LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 66,518.00 47.89 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 66,518.00 18.29 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 66,518.00 1.83 CHNG DEPRC SCH--ACCEPT TOTAL RELEASES:546.94 18821301 2020-18406 DY: RP:A83 107 RH 10/20/2020 4:46:55 PM HAYNES RHONDA G LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 4,790.00 34.49 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 4,790.00 1.32 DUP BILL ON 1 VEH///OTHER VEH TAGGED 1/1/20 TOTAL RELEASES:35.81 69481201 2020-38715 DY: PERSONAL PROPERTY MP 10/21/2020 10:38:51 AM DAVIS RICKEY LEE DOUBLE CHARGED C ADVLTAX 16,920.00 121.82 DOUBLE CHARGED C PEN FEE 16,920.00 12.18 DOUBLE CHARGED FIREADVLTAX 16,920.00 4.65 DOUBLE CHARGED FIREPEN FEE 16,920.00 0.47 DOUBLIE BILLED SEE 2020-38608 TOTAL RELEASES:139.12 6676301 2020-3294 DY: RP:A28 43 RH 10/21/2020 11:30:00 AM HESTER VICTORIA LADD LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 18,003.00 129.62 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 18,003.00 4.95 VALU CORRECTION TOTAL RELEASES:134.57 68762301 2019-5959 DY: RP:A65 113 MP 10/28/2020 3:23:29 PM AVERY KIM LISTING ADJUSTED PERSONAL PROPERTY C ADVLTAX 43,609.00 318.35 LISTING ADJUSTED PERSONAL PROPERTY C PEN FEE 43,609.00 31.84 LISTING ADJUSTED PERSONAL PROPERTY FIREADVLTAX 43,609.00 11.99 LISTING ADJUSTED PERSONAL PROPERTY FIREPEN FEE 43,609.00 1.20 SWMH BILLED TWICE PERSONAL AND REAL TOTAL RELEASES:363.38 NET RELEASES PRINTED:4,663.18 TOTAL TAXES RELEASED 4,663.18 RUN DATE: 11/6/2020 1:38 PM RELEASES REPORT Person County 84 C ADVLTAX - County Tax TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2013 2013 0 0 0 0.00 0.00 1,720 6.13 1,720 6.13 2018 2018 29,063 0 29,063 203.44 0.00 0 0.00 29,063 203.44 2019 2019 29,063 43,609 72,672 212.16 318.35 0 0.00 72,672 530.51 2020 2020 305,359 153,762 459,121 2,198.58 1,157.89 0 0.00 459,121 3,356.47 DIST TOTAL 363,485 197,371 560,856 2,614.18 1,476.24 1,720 6.13 562,576 4,096.55 C PEN FEE - County Late List TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2019 2019 0 43,609 43,609 0.00 31.84 0 0.00 43,609 31.84 2020 2020 0 98,891 98,891 0.00 71.19 0 0.00 98,891 71.19 DIST TOTAL 0 142,500 142,500 0.00 103.03 0 0.00 142,500 103.03 CI50ADVLTAX - City of Roxboro TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2020 2020 33,486 7,490 40,976 224.36 97.45 0 0.00 40,976 321.81 DIST TOTAL 33,486 7,490 40,976 224.36 97.45 0 0.00 40,976 321.81 FIREADVLTAX - Fire District Tax TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2018 2018 29,063 0 29,063 2.91 0.00 0 0.00 29,063 2.91 2019 2019 29,063 43,609 72,672 7.99 11.99 0 0.00 72,672 19.98 2020 2020 271,873 146,272 418,145 74.76 40.21 0 0.00 418,145 114.97 DIST TOTAL 329,999 189,881 519,880 85.66 52.20 0 0.00 519,880 137.86 FIREPEN FEE - Fire LateList TAX YEAR RATE YEAR REAL VALUE RELEASED PERS VALUE RELEASED TOTAL VALUE RELEASED REAL TAX RELEASED PERS TAX RELEASED MV VALUE RELEASED MV TAXES RELEASED TOTAL VALUE RELEASED TOTAL TAXES RELEASED 2019 2019 0 43,609 43,609 0.00 1.20 0 0.00 43,609 1.20 2020 2020 0 98,891 98,891 0.00 2.73 0 0.00 98,891 2.73 DIST TOTAL 0 142,500 142,500 0.00 3.93 0 0.00 142,500 3.93 GRAND TOTALS:726,970 679,742 1,406,712 2,924.20 1,732.85 1,720 6.13 1,408,432 4,663.18 RUN DATE: 11/6/2020 1:38 PM RELEASES REPORT Person County 85 Payee Name Address 3 Refund Type Refund Reason Create Date Tax Jurisdiction Levy Type Total Change 01 Tax ($187.77) 60 Tax ($7.08) $194.85 01 Tax ($217.74) 60 Tax ($8.20) $225.94 01 Tax ($64.06) 60 Tax ($2.41) $66.47 01 Tax ($11.46) 50 Tax ($10.52) 50 Vehicle Fee $0.00 $21.98 01 Tax ($8.08) 60 Tax ($0.30) $8.38 01 Tax ($82.09) 60 Tax ($3.09) $85.18 01 Tax ($28.61) 50 Tax ($26.26) 50 Vehicle Fee $0.00 $54.87 01 Tax ($60.76) 60 Tax ($2.29) $63.05 01 Tax ($27.50) 50 Tax ($25.24) 50 Vehicle Fee $0.00 $52.74 01 Tax ($83.34) 60 Tax ($3.14) $86.48 OAKLEY, CHARLIE MORRIS JR SEMORA, NC 27343 Proration Vehicle Sold 10/27/2020 LEWIS, SHANNON PLEASANTS ROXBORO, NC 27573 Proration Vehicle Sold 11/02/2020 JOHNSON, JONATHAN MATTHEW ROXBORO, NC 27574 Proration Vehicle Totalled 09/25/2020 HARRIS, JOSHUA DEON ROXBORO, NC 27573 Proration Vehicle Totalled 11/03/2020 GENTRY, PHILLIP WAYNE TIMBERLAKE, NC 27583 Proration Vehicle Sold 11/04/2020 GENTRY, MIKE OTTA SR ROXBORO, NC 27574 Proration Vehicle Sold 10/07/2020 GARRETT, NANCY LONG ROXBORO, NC 27573 Proration Vehicle Sold 10/06/2020 FIELDS, BELINDA BARKER TIMBERLAKE, NC 27583 Proration Vehicle Sold 10/05/2020 CLARK, DEONZA MARIE TIMBERLAKE, NC 27583 Proration Vehicle Sold 09/30/2020 BEVERLY, DWIGHT MATTHEW JR TIMBERLAKE, NC 27583 Proration Vehicle Sold 10/05/2020 86 Payee Name Address 3 Refund Type Refund Reason Create Date Tax Jurisdiction Levy Type Total Change 01 Tax $0.00 50 Tax ($25.39) 50 Vehicle Fee ($20.00) 60 Tax $1.04 $44.35 01 Tax ($38.40) 60 Tax ($1.44) $39.84 01 Tax ($41.06) 60 Tax ($1.54) $42.60 01 Tax ($38.40) 60 Tax ($1.44) $39.84 01 Tax ($65.38) 60 Tax ($2.47) $67.85 01 Tax ($32.12) 60 Tax ($1.21) $33.33 01 Tax ($66.78) 60 Tax ($2.51) $69.29 01 Tax ($20.71) 60 Tax ($0.78) $21.49 01 Tax ($27.19) 50 Tax ($24.96) 50 Vehicle Fee $0.00 $52.15 01 Tax ($8.50) 60 Tax ($0.32) $8.82 TEASLEY, JENNIFER JOHNSON TIMBERLAKE, NC 27583 Proration Vehicle Sold 10/01/2020 SPENCER-HINZ, DENISE LYNN ROXBORO, NC 27574 Proration Vehicle Sold 10/21/2020 SHUMATE, JOE JOHN ROXBORO, NC 27574 Proration Vehicle Sold 10/05/2020 RIPPY, ROSS HANFORD ROXBORO, NC 27574 Proration Vehicle Sold 10/27/2020 PORTER, PETER ELTON HURDLE MILLS, NC 27541 Proration Vehicle Sold 09/29/2020 PERSON DRIVING ACADEMY INC HURDLE MILLS, NC 27541 Proration Vehicle Sold 10/01/2020 PERSON DRIVING ACADEMY INC HURDLE MILLS, NC 27541 Proration Vehicle Sold 10/01/2020 PERSON DRIVING ACADEMY INC HURDLE MILLS, NC 27541 Proration Vehicle Sold 10/01/2020 PERSON DRIVING ACADEMY INC HURDLE MILLS, NC 27541 Proration Vehicle Sold 10/01/2020 OUTLAW, CHRISTOPHER WAYNE SR ROXBORO, NC 27574 Adjustment < $100 Situs error 10/02/2020 87 Payee Name Address 3 Refund Type Refund Reason Create Date Tax Jurisdiction Levy Type Total Change 01 Tax ($1.34) 60 Tax ($0.05) $1.39 01 Tax ($72.94) 60 Tax ($2.75) $75.69 01 Tax ($157.02) 60 Tax ($5.92) $162.94 01 Tax ($7.79) 60 Tax ($0.29) $8.08 01 Tax ($69.69) 60 Tax ($2.63) $72.32 01 Tax ($169.69) 60 Tax ($6.39) $176.08 01 Tax ($37.88) 60 Tax ($1.43) $39.31 YANCEY, BRENTLEY DERRICK ROXBORO, NC 27574 Proration Vehicle Sold 10/07/2020 WEBB, THOMAS ALLAN ROXBORO, NC 27574 Proration Vehicle Totalled 11/03/2020 WARREN, ELIZABETH POOLE LEASBURG, NC 27291 Proration Vehicle Sold 10/21/2020 WALKER, MERRI WHITE ROXBORO, NC 27573 Proration Vehicle Sold 09/29/2020 VAN NESS, JEFFREY WAYNE ROXBORO, NC 27573 Proration Vehicle Sold 11/02/2020 THOMPSON, BRIAN WAYNE TIMBERLAKE, NC 27583 Proration Vehicle Sold 09/25/2020 TEASLEY, RANDY LANE TIMBERLAKE, NC 27583 Proration Vehicle Sold 10/01/2020 88 Taxpayer Application Application Date Reason for Late Application Map Tax Value County Bill Fire Bill City Bill Total Bill Tax Value County Bill Fire Bill City Bill New Bill Savings Brown, Michael G & Adelia W Disabled 9/18/2020 Illness 75 1 1 182,812 1,316.25 50.27 1,366.52 115,941 834.78 31.88 866.66 499.86 Gentry, Lillie M Elderly 8/27/2020 Unaware of program A71 55 98,209 707.10 27.01 734.11 50,429 363.09 13.87 376.96 357.16 Greene, Julie Disabled 9/15/2020 Waiting on doctor A21 93 104,459 752.10 28.73 780.83 52,262 376.29 14.37 390.66 390.17 Hatchett, Patricia Elderly 7/14/2020 Unaware of program 70 9 2 95,380 686.74 639.05 1,325.78 47,690 343.37 319.52 662.89 662.89 Hatcher, Evelyn W Elderly 9/16/2020 Illness 52 17 50,593 364.27 338.97 703.24 25,220 181.58 168.97 350.56 352.68 Hayward, Pamela J Elderly 10/8/2019 Needed documntation 116 29 185,959 1,338.90 51.14 1,390.04 124,977 899.83 34.37 934.20 455.84 Johnson, George W III Disabled 7/14/2020 Illness A69 122 78,151 562.69 21.49 584.18 39,075 281.34 10.75 292.09 292.09 Jones, Jimmy Elderly 9/1/2020 Waiting on VA 113 62 154,537 1,112.67 42.50 1,155.16 109,538 788.67 30.12 818.80 336.37 Morrow, Stephen A & Sharon Elderly 9/30/2020 Unaware of program 33 28 77,408 557.34 518.63 1,075.97 38,704 278.67 259.32 537.99 537.99 Roach, Lucille M & Earl R Elderly 10/26/2020 Unaware of program 67 21F 57,255 412.24 15.75 427.98 28,627 206.11 7.87 213.99 213.99 Watson, Jackqueline W Elderly 8/28/2020 Unaware of program A72 112 79,401 571.69 21.84 593.52 41,824 301.13 11.50 312.63 280.89 Wilson, Waylon Disabled 9/24/2020 Lost in mail A91 210 56,436 406.34 15.52 421.86 29,970 215.78 8.24 224.03 197.83 Welch, Dennis F & Carol A Veterans 3/16/2020 Waiting on Va 101 101 234,933 1,691.52 64.61 1,756.12 189,933 1,367.52 52.23 1,419.75 336.38 Yarboro, Florence C Elderly 10/21/2020 Illness 51 27 55,299 398.15 370.50 768.66 27,649 199.07 185.25 384.32 384.34 10,877.99 338.84 1,867.16 13,083.99 6,637.24 215.21 933.06 7,785.51 5,298.48 Total County Tax Saving to Taxpayer 4,240.75 Total Fire Tax Saving to Taxpayer 123.63 Total City Tax Saving to Taxpayer 934.09 Total Saving To Taxpayer 5,298.48 Before Exemption After Exemption 89 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Consideration of Approval of Late Exemption Applications Summary of Information: Every year, the tax office receives applications for the Senior, Disabled, Veteran, and Circuit Breaker exemptions that fail to meet the June 1st deadline. In an effort to help inform the public of these exemptions, the tax office mailed information along with our listing forms to 8,808 citizens. We updated our brochures for all three exemption programs which made these programs easier to understand, and passed out over 250 copies. We also included information about these exemptions on the county web site that also included access to an on-line application form. Application information was published in the local newspaper. A final effort included mailing 11,406 postcards to all property owners that did not receive a listing form that reminded all citizens of the upcoming tax deadlines. These efforts resulted in 124 new applications, with 70 approved applications, 40 denied applications (28 were over the income limit, 1 was not the required age, 8 were incomplete, and 3 did not own their primary residence as of January 1) along with 14 late applications. The 14 late applications that are submitted for your review would have been approved if they had been received by the tax office by June 1st. These applications met all requirements, however since these were late, they could not be approved by the tax office. The Board of Commissioners may approve late applications if they are received by December 31st. Since these applications met all guidelines (other than the application deadline), I would recommend approval. I have included a spreadsheet that outlines the tax impact and the reasons for the late applications. I have not included the applications since they include social security numbers, medical, and income information. Currently, we have 849 (increased by 27 properties since 2019) properties that are receiving benefit from these exemptions, which does not include the 14 applications that are submitted for approval today. Recommended Action: Approve applications if appropriate Submitted By: Russell Jones, Tax Administrator 90 91 92 93 94 95 96 97 98 99 100 101 102 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Triangle Trails Initiative, a 14-county regional greenway proposal Summary of Information: Sig Hutchinson and Chuck Flink will present a proposal to the Person County Commissioners that supports the establishment of a 14-county regional greenway and trail organization. Recommended Action: Hutchinson and Flink will conclude by asking the Board of Commissioners to endorse a Resolution Supporting the Formation of the Triangle Trails Initiative. Submitted By: Sig Hutchinson, Wake County Commissioner and Chair of the Triangle Trails Initiative Advisory Board and Charles A. Flink, President of Greenways Incorporated, consultant to the Triangle Trails Initiative. 103 The Triangle Trails Initiative is a program of the East Coast Greenway Alliance. This work is funded by the AJ Fletcher Foundation, RTP Foundation & VisitRaleigh104 105 Photo: Ted Richardson, VisitRaleigh.com Photo: Mengxi Cao, 2017 106 107 •Reduce obesity in all age groups •Increase physical activity •Control hypertension •Protect against developing non-insulin dependent diabetes •Improve symptoms of mild-to-moderate depression and anxiety •Reduce the chance of premature death •Reduce arthritis pain •Prevent osteoporosis (Centers for Disease Control, 2004) Health Benefits of Trails 108 109 110 Celebrate Culture and Diversity 111 Wolf River Greenway, Memphis 112 Triangle Trails Initiative: Mission Statement “Triangle Trails is a collaboration between government, business, institutions and civic leaders to make the Research Triangle Region a national leader is greenways and trails.” 113 Triangle Trails Initiative: Regional Footprint 114 Triangle Trails Initiative –Expanded Footprint •Chatham County (confirmed) •Durham County (confirmed) •Franklin County (confirmed) •Harnett County (confirmed) •Granville County (confirmed) •Johnston County (confirmed) •Cumberland (considering) •Lee County (confirmed) •Moore County (confirmed) •Orange County (confirmed) •Person County (confirmed) •Vance County (confirmed) •Wake County (confirmed) •Warren County (confirmed) 115 116 North Carolina Regional Greenway Initiatives Triangle Trails InitiativePiedmont Legacy Trails Carolina Thread Trail 117 118 119 120 121 122 Great Trails State 123 DATA COLLECTION: DESIGNATED BICYCLE ROUTES 124 125 126 TTI: Advisory Board Membership (as of April, 2020) •Sig Hutchinson, Wake County Commissioner •Scott Levitan, President, Research Triangle Park •Mike Conlon, Affordable Commmunities •Dennis Edwards, VisitRaleighNC •Dennis Markatos-Soriano, East Coast Greenway Alliance •Iona Thomas, McAdams •Renee Price, Orange County Commissioners •David Proper, The Conservation Fund •Jule Smith, Fred Smith and Company •Larry Zucchino, Jdavis Architects •Coley Price, Harnett County •Dan Lamontagne, Chatham County 127 Funding the Triangle Trails Initiative 128 Raising Operating Funds for TTI •Seeking to raise a base of $500,000 from private sector funders •First charter funder pledge of $100,000 has been made by the Research Triangle Park Foundation. Second charter funder pledge of $100,000 has been made by Raleigh Visitors and Convention Bureau. •Seeking pledge of financial support from Hospital,Bank, and Industry:Seeking charter funder pledge of $100,000 each. •Next goal is to raise additional $1.5 million to support the operations of TTI. 129 Current Funding Strategy Year One Year Two Year Three Funders Pledge Pledge Pledge RTPF*$ 34,000 $ 33,000 $ 33,000 Bank $ 34,000 $ 33,000 $ 33,000 Health/Hospital $ 34,000 $ 33,000 $ 33,000 VisitRaleigh*$ 34,000 $ 33,000 $ 33,000 Industry $ 34,000 $ 33,000 $ 33,000 Totals $ 170,000 $ 165,000 $ 165,000 130 Request of the Person County Board of Commissioners Pass a Resolution of Support for the Triangle Trails Initiative   AResolutionSupportingtheFormationoftheTriangleTrailsInitiative  Whereas,PersonCounty,NorthCarolinaiscommittedtomaintainingandenhancingthequalityoflife forcitizensthroughouttheregionandrecognizesthatthe“TriangleTrailsInitiative”willcontributeto qualityoflifebyweavingtogethercommunityandregionalassetsviaanetworkoftrailsandgreenways; and  Whereas,the“TriangleTrailsInitiative”recommendslinkingtrailsandgreenwaystogether,acrossa multiͲcountyregionallandscape,gainingcooperationofpublicandprivatesectorintereststhat encouragecollaboration;andtocreateanetworkthatwill,inthelongterm,providetransportation, exercise,leisure,safety,accessibility,recreation,communityandeconomicbenefitsaimedatenhancing thequalityoflife;and  Whereas,manycommunities,agencies,andtrailadvocatesintheregionhavetakenaleadinplanning andbuildinglocaltrailsandgreenways,andthoseeffortscanbegreatlyenhancedbybeingconnected toalargerregionalnetworkoftrails;and  Whereas,trailsandtheirgreenlandscapeareashelpimprovethequalityoftheairwebreatheby preservingtreesandvegetation,bypromotingreducecongestionthroughnonͲmotorized transportation,andenhancethequalityofourwaterthroughnaturalbuffersmitigatingtheimpactsof stormwaterrunͲoff;and  Whereas,trailsandgreenwaysarefreelyaccessiblecommunityassetsofferingopportunitiesfor transportation,recreationandexercisetoeveryone,includingchildrenandfamilies,providingsafe placesforcountyresidentstoexperienceasenseofcommunity,celebrateourhistoryandculture,and createstrongersocialties;and  Whereas,trailshavesignificantimpactonthehealthandeconomicviabilityoftheregionencouraging activelifestyles,increasedlevelsoftourism,enhancedpropertyvalues,addedjobs,aswellasenhanced abilitytoattractandretainbusinessestotheregionduetoimprovedqualityoflife;and  Whereas,the“TriangleTrailsInitiative”providesthefoundationforalongtermstrategythatwill continuetogrowandtoprovideaninvaluableresourcesforourchildren,grandchildrenandgreat grandchildren;and  Now,Therefore,BeItResolvedthatthePersonCountyBoardofCommissionerssupportstheconcept ofworkingwithinaregionalframeworktoplan,design,developandlinkprotectedundeveloped landscapesandnaturalresourcesbyendorsingthe“TriangleTrailsInitiative.”  Adoptedthisthe16thdayofNovember2020.   __________________________________ B.RayJeffers,Chairman   __________________________________ BrendaB.Reaves,ClerktotheBoard131 The Triangle Trails Initiative is a program of the East Coast Greenway Alliance. This work is funded by the AJ Fletcher Foundation, Research Triangle Park Foundation and VisitRaleigh 132 133 A Resolution Supporting the Formation of the Triangle Trails Initiative  Whereas, Person County, North Carolina is committed to maintaining and enhancing the quality of life  for citizens throughout the region and recognizes that the “Triangle Trails Initiative” will contribute to  quality of life by weaving together community and regional assets via a network of trails and greenways;  and   Whereas, the “Triangle Trails Initiative” recommends linking trails and greenways  together, across  a  multi‐county regional landscape, gaining cooperation of public and private sector interests that  encourage collaboration; and to create a network that will, in the long term, provide transportation,  exercise, leisure, safety, accessibility, recreation, community and economic benefits aimed at enhancing  the quality of life; and   Whereas, many communities, agencies, and trail advocates in the region have taken a lead in planning  and building local trails and greenways, and those efforts can be greatly enhanced by being connected  to a larger regional network of trails; and   Whereas, trails and their green landscape areas help improve the quality of the air we breathe by  preserving trees and vegetation, by promoting reduce congestion through non‐motorized  transportation, and enhance the quality of our water through natural buffers mitigating the impacts of  storm water run‐off; and   Whereas, trails and greenways are freely accessible community assets offering opportunities for  transportation, recreation and exercise to everyone, including children and families, providing safe  places for county residents to experience a sense of community, celebrate our history and culture, and  create stronger social ties; and   Whereas, trails have significant impact on the health and economic viability of the region encouraging  active lifestyles, increased levels of tourism, enhanced property values, added jobs, as well as enhanced  ability to attract and retain businesses to the region due to improved quality of life; and   Whereas, the “Triangle Trails Initiative” provides the foundation for a long term strategy that will  continue to grow and to provide an invaluable resources for our children, grandchildren and great  grandchildren; and   Now, Therefore, Be It  Resolved  that the Person County Board of Commissioners supports the concept  of working within a regional framework to plan, design, develop and link protected undeveloped  landscapes and natural resources by endorsing the “Triangle Trails Initiative.”  Adopted this the 16th day of November 2020.  __________________________________  B.Ray Jeffers, Chairman __________________________________  Brenda B. Reaves, Clerk to the Board  134 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Louisiana Pacific-Appeal of late listing penalty Summary of Information: Louisiana Pacific has been assessed a 10% late listing penalty for failure to meet the deadline for listing their 2020 property taxes. The penalty is $24,581.39, which is a combination of county late listing penalty ($23,677.06) and fire late listing penalty ($904.33). The facts of the case are as follows: 1. The deadline for listing property taxes was January 31, 2020 as required by NCGS 105-307. 2. The tax office mailed a listing form to Louisiana Pacific on or around December 23, 2019. 3. Louisiana Pacific requested an extension of the filing deadline on January 2, 2020. This request was honored and our office granted an extension until April 15, 2020, based on NCGS 105-307(c). No extension may be granted beyond April 15. 4. On April 29, 2020, our office received the 2020 business listing by email, however this was after the extended deadline of April 15, and beyond any allowable extension time-frame. 5. The tax office properly applied NCGS 105-312(h) in computing the required penalty for the late listing. The taxpayer has raised no issue with the application of the penalty, but specifically requests an exception be applied to their case due to COVID-19, which created strains on employees. 7. A timely appeal has been filed by Louisiana Pacific. The late listing penalty cannot be waived by the county assessor. The power to compromise late listing penalties is under the authority of the Board of County Commissioner, as per NCGS 105-312(k). No other timely appeals of the late listing penalties were received. Recommended Action: Uphold the penalty Submitted By: Russell Jones, Tax Administrator 135 Notes from Tax Office on late listing penalties: The tax office mails listing forms to businesses and individuals late December each year in order to facilitate the accurate listing of all taxable personal property. Forms are mailed to taxpayers that are currently on our tax rolls (either listed the previous year or a known new business). This amounts to over 8,000 forms being mailed. However, not receiving a form by mail does not relieve the taxpayer from listing simply because they did not receive a form. We process the receipt of listing forms daily to document timely filings. We honor United States Postal Service postmarks. Each year, we grant numerous extensions. Extensions must be requested before the end of the listing period, January 31. For 2020, we received 258 timely requests for extensions, and all were granted an extension to April 15, 2020. We received no late requests for extension this year. Each year we process numerous late filings. For 2020, there were 2,064 late returns filed. All late listings were charged the required 10% penalty. Of the 258 extensions granted, 13 missed the extended deadline, and therefore were charged the required 10% penalty. There were 2 other large charges for 2020 for $7,410.78 and $1,100.32, and 19 charges between $100 and $350. 1,667 charges were under $10. One company has paid over $79,000 in late listing penalties in past years due to 5 late listings. Another company appealed last year and the penalty was upheld at $46,228.16. Since the penalty for late listing is a percentage, and not a flat rate, each penalty is fairly computed and based on the taxes due on the late listed property. It would be unfair to release a penalty solely due to the fact that the 10% penalty was a large amount, or to release a penalty simply due to the fact that is was small. The board of county commissioners has heard appeals for late listing in the past years. All late penalties have been upheld. While it may seem simple to alter the penalty for late listing for this taxpayer, it would open up other appeals and may be viewed as unfair by other taxpayers that have been charged under similar circumstances. I have included applicable North Carolina General Statutes, along with UNC School blogs and opinions, for further information. 136 Notes from the UNC School of government: May discovery bills be waived? (from UNC School of Government) Yes. Unlike “regular” property tax bills, discovery bills may be waived in whole or in part by the governing board (or the board of equalization and review) for any reason whatsoever. GS 105-312(k). Note this decision must be made by the board, not by the assessor or tax collector. A board’s decision not to waive some or all of a discovery bill is reviewable by the Property Tax Commission only if the taxpayer can demonstrate illegal discrimination or bias on behalf of the board. Excerpt from Property Tax Collection in North Carolina, written by William A Campbell, UNC Institute of Government: A voluntary listing by the property owner after the listing period is closed is treated for all purposes as a discovery: the procedures to be followed are the same as those followed when the assessor lists the property, and the late-listing penalty must be imposed. It is in terms of this statutory scheme that the penalty provisions should be examined, keeping in mind that the word "penalty" as used in NCGS 105-312(h) is a true penalty. It is charged not for the late payment of taxes but for the late listing of property for taxation. § 105-312. Discovered property; appraisal; penalty. (a) Repealed by Session Laws 1991, c. 34, s. 4. (b) Duty to Discover and Assess Unlisted Property. - It shall be the duty of the assessor to see that all property not properly listed during the regular listing period be listed, assessed and taxed as provided in this Subchapter. The assessor shall file reports of such discoveries with the board of commissioners in such manner as the board may require. (c) Carrying Forward Real Property. - At the close of the regular listing period each year, the assessor shall compare the tax lists submitted during the listing period just ended with the lists for the preceding year, and he shall carry forward to the lists of the current year all real property that was listed in the preceding year but that was not listed for the current year. When carried forward, the real property shall be listed in the name of the taxpayer who listed it in the preceding year unless, under the provisions of G.S. 105-302, it must be listed in the name of another taxpayer. Real property carried forward in this manner shall be deemed to be discovered property, and the procedures prescribed in subsection (d), below, shall be followed unless the property discovered is listed in the name of the taxpayer who listed it for the preceding year and the property is not subject to appraisal under either G.S. 105-286 or G.S. 105-287 in which case no notice of the listing and valuation need be sent to the taxpayer. (d) Procedure for Listing, Appraising, and Assessing Discovered Property. - Subject to the provisions of subsection (c), above, and the presumptions established by subsection (f), below, discovered property shall be listed by the assessor in the name of the person required by G.S. 105- 137 302 or G.S. 105-306. The discovery shall be deemed to be made on the date that the abstract is made or corrected pursuant to subsection (e) of this section. The assessor shall also make a tentative appraisal of the discovered property in accordance with the best information available to him. When a discovery is made, the assessor shall mail a notice to the person in whose name the discovered property has been listed. The notice shall contain the following information: (1) The name and address of the person in whose name the property is listed; (2) A brief description of the property; (3) A tentative appraisal of the property; (4) A statement to the effect that the listing and appraisal will become final unless written exception thereto is filed with the assessor within 30 days from date of the notice. Upon receipt of a timely exception to the notice of discovery, the assessor shall arrange a conference with the taxpayer to afford him the opportunity to present any evidence or argument he may have regarding the discovery. Within 15 days after the conference, the assessor shall give written notice to the taxpayer of his final decision. Written notice shall not be required, however, if the taxpayer signs an agreement accepting the listing and appraisal. In cases in which agreement is not reached, the taxpayer shall have 15 days from the date of the notice to request review of the decision of the assessor by the board of equalization and review or, if that board is not in session, by the board of commissioners. Unless the request for review by the county board is given at the conference, it shall be made in writing to the assessor. Upon receipt of a timely request for review, the provisions of G.S. 105-322 or G.S. 105-325, as appropriate, shall be followed. (e) Record of Discovered Property. - When property is discovered, the taxpayer's original abstract (if one was submitted) may be corrected or a new abstract may be prepared to reflect the discovery. If a new abstract is prepared, it may be filed with the abstracts that were submitted during the regular listing period, or it may be filed separately with abstracts designated "Late Listings." Regardless of how filed, the listing shall have the same force and effect as if it had been submitted during the regular listing period. (f) Presumptions. - When property is discovered and listed to a taxpayer in any year, it shall be presumed that it should have been listed by the same taxpayer for the preceding five years unless the taxpayer shall produce satisfactory evidence that the property was not in existence, that it was actually listed for taxation, or that it was not his duty to list the property during those years or some of them under the provisions of G.S. 105-302 and G.S. 105-306. If it is shown that the property should have been listed by some other taxpayer during some or all of the preceding years, the property shall be listed in the name of the appropriate taxpayer for the proper years, but the discovery shall still be deemed to have been made as of the date that the assessor first listed it. (g) Taxation of Discovered Property. - When property is discovered, it shall be taxed for the year in which discovered and for any of the preceding five years during which it escaped taxation in accordance with the assessed value it should have been assigned in each of the years for which it is to be taxed and the rate of tax imposed in each such year. The penalties prescribed by subsection (h) of this section shall be computed and imposed regardless of the name in which the discovered property is listed. If the discovery is based upon an understatement of value, quantity, or other measurement rather than an omission from the tax list, the tax shall be computed 138 on the additional valuation fixed upon the property, and the penalties prescribed by subsection (h) of this section shall be computed on the basis of the additional tax. (h) Computation of Penalties. - Having computed each year's taxes separately as provided in subsection (g), above, there shall be added a penalty of ten percent (10%) of the amount of the tax for the earliest year in which the property was not listed, plus an additional ten percent (10%) of the same amount for each subsequent listing period that elapsed before the property was discovered. This penalty shall be computed separately for each year in which a failure to list occurred; and the year, the amount of the tax for that year, and the total of penalties for failure to list in that year shall be shown separately on the tax records; but the taxes and penalties for all years in which there was a failure to list shall be then totalled on a single tax receipt. (h1) Repealed by Session Laws 1991, c. 624, s. 8. (i) Collection. - For purposes of tax collection and foreclosure, the total figure obtained and recorded as provided in subsection (h) of this section shall be deemed to be a tax for the fiscal year beginning on July 1 of the calendar year in which the property was discovered. The schedule of discounts for prepayment and interest for late payment applicable to taxes for the fiscal year referred to in the preceding sentence shall apply when the total figure on the single tax receipt is paid. Notwithstanding the time limitations contained in G.S. 105-381, any property owner who is required to pay taxes on discovered property as herein provided shall be entitled to a refund of any taxes erroneously paid on the same property to other taxing jurisdictions in North Carolina. Claim for refund shall be filed in the county where such tax was erroneously paid as provided by G.S. 105-381. (j) Tax Receipts Charged to Collector. - Tax receipts prepared as required by subsections (h) and (i) of this section for the taxes and penalties imposed upon discovered property shall be delivered to the tax collector, and he shall be charged with their collection. Such receipts shall have the same force and effect as if they had been delivered to the collector at the time of the delivery of the regular tax receipts for the current year, and the taxes charged in the receipts shall be a lien upon the property in accordance with the provisions of G.S. 105-355. (k) Power to Compromise. - After a tax receipt computed and prepared as required by subsections (g) and (h) of this section has been delivered and charged to the tax collector as prescribed in subsection (j), above, the board of county commissioners, upon the petition of the taxpayer, may compromise, settle, or adjust the county's claim for taxes arising therefrom. The board of commissioners may, by resolution, delegate the authority granted by this subsection to the board of equalization and review, including any board created by resolution pursuant to G.S. 105-322(a) and any special board established by local act. 139 140 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Eighth Amendment to the Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill Summary of Information: This Eighth Amendment to the Agreement with Republic Services of North Carolina, LLC for operation and use of the Upper Piedmont Regional Landfill, establishes the logistics and timeframes for the agreed upon deal points from the Fourth Amendment. 1.Section 7.4(e)(ii) Annual waste acceptance volume: Effective on a calendar year basis (January 1, 2020 to December 31, 2020) and renewing every calendar year thereafter during the Term of the Agreement, the average maximum annual disposal rate = 780,000 tons. 2.Section 7.4(h) Site Appearance: Starting November 3, 2020 through December 31, 2021, Republic will spend $24,000 on litter management. Starting January 1, 2022 through December 31, 2022, and renewing every calendar year thereafter during the Term of the Agreement, Republic will spend $24,000 per year on litter management. 3.Section 9.0 Host Fees: Starting November 3, 2020, Republic will pay the County a fixed fee of $2.75 per Ton of Waste, excluding bagged waste that Person County residents drop off at the Landfill convenience center at no charge. 4.Section 9.1 Annual Community Development Payments: On November 3, 2020, Republic will make its first $100,000 payment to the County. Republic will make its next $100,000 payment to the County in January of 2022. In January of every calendar year thereafter during the Term of the Agreement, Republic will pay Person County $100,000 for County community development projects in collaboration with Republic. 141 5. Section 9.2 Wireless Monopoles: Starting November 3, 2020, Republic will work with Person County to provide the County with an easement for the installation of three wireless monopoles. It is Republic’s expectation that a Republic representative will walk the landfill property with a County representative to determine appropriate locations for the three monopoles. Republic then will prepare an easement document (or documents) that includes the three locations of the monopoles. When the County and Republic agree on and execute the easement, Republic will make its one-time payment of $30,000 to Person County to assist with the wireless monopole project. Schedule D is included with the Fourth Amendment. 6. Section 9.3 Residential Drop-Off Waste Allowance: Starting November 3, 2020 through December 31, 2020, Republic will allow Person County residents to drop off bagged waste at the Landfill convenience center at no charge to the residents up to a total amount of $5,000 (approximately 2,000 tons). Starting January 1, 2021 through December 31, 2021, and renewing every calendar year thereafter during the Term of the Agreement, Republic will allow Person County residents to drop off bagged waste at the Landfill convenience center at no charge to the residents up to a total amount of $5,000 per year. This only includes bagged waste. This does not include bulky waste that residents dispose of at the working face of the Landfill. After the $5,000 cap is reached, residents will be charged for bagged waste. Republic is preparing a marketing strategy to announce this benefit, possibly to include newspaper, radio and Internet announcements. Republic will work with the County on this strategy. 7. Section 10.2 Fee Adjustment: Starting July 1, 2021, and on the first of July of each year thereafter for the Term of the Agreement, the Tipping Fees specified in Section 8 of the Host Agreement will be adjusted to increase or decrease in accordance with the CPI as specified on Amended Schedule C of the Host Agreement. Note that the CPI adjustment is not based on the calendar year. Section 10.2 does not affect the County. It only impacts the amount that Republic charges for the Tipping Fees. The July 1 date tracks the language in Amended Schedule C. 8. Section 12.1 Term: The term of the agreement shall continue through July 1, 2032 or until such earlier time as the landfill is completely filled. The State permit became final and non-appealable on November 3 so that is the “Effective Date” under the Fourth Amendment. Recommended Action: Adopt the Eighth Amendment to the Agreement for Continued Development, Use, and Operation of the Upper Piedmont Landfill Submitted By: Heidi York, County Manager 142 EIGHTH AMENDMENT TO AMENDED AND RESTATED AGREEMENT FOR CONTINUED DEVELOPMENT, USE AND OPERATION OF UPPER PIEDMONT REGIONAL LANDFILL THIS EIGHTH AMENDMENT (“Eighth Amendment”) to that certain Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“New Landfill” as defined in the Agreement), by and between Person County, North Carolina, a political subdivision, organized and existing under the laws of the State of North Carolina (hereinafter referred to as the “County”), and Republic Services of North Carolina, LLC, a limited liability company organized and existing under the laws of North Carolina, d.b.a. Upper Piedmont Regional Landfill, formerly Upper Piedmont Environmental, Inc. (hereinafter referred to as “Republic”). The August, 1995 Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill is hereinafter referred to as the “Agreement”. RECITALS WHEREAS, in August of 1994, the parties entered into an Agreement for Development, Use and Operation of New Landfill; and WHEREAS, in August of 1995, the parties entered into the Agreement; and WHEREAS, the New Landfill first began operation on July 1, 1997; and WHEREAS, in June of 2017, the parties entered into the First Amendment to Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“First Amendment”); and WHEREAS, in May of 2018, the parties entered into the Second Amendment to Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“Second Amendment”); and WHEREAS, in June of 2019, the parties entered into the Third Amendment to Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“Third Amendment”); and WHEREAS, in September of 2019, the parties entered into the Fourth Amendment to Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“Fourth Amendment”); and WHEREAS, in April of 2020, the parties entered into the Fifth Amendment to Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“Fifth Amendment”); and 143 2 WHEREAS, in June of 2020, the parties entered into the Sixth Amendment to Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“Sixth Amendment”); and WHEREAS, in September of 2020, the parties entered into the Seventh Amendment to Amended and Restated Agreement for Continued Development, Use and Operation of Upper Piedmont Regional Landfill (“Seventh Amendment”); and WHEREAS, on November 3, 2020, Republic’s landfill operating permit from the North Carolina Department of Environmental Quality to increase the disposal rate at the New Landfill to an average maximum annual disposal rate of 780,000 tons became final and non-appealable; and WHEREAS, the parties desire to memorialize the Fourth Amendment Effective Date as defined in the Fourth Amendment. NOW, THEREFORE, the parties hereto agree as follows: 1. The recitals set forth above are true and correct and are hereby incorporated herein by reference. Capitalized terms used herein and not otherwise defined shall have the meanings given them in the Agreement, First Amendment, Second Amendment, Third Amendment, Fourth Amendment, Fifth Amendment, Sixth Amendment and Seventh Amendment. 2. Section 12 of the Fourth Amendment is hereby deleted in its entirety and replaced with new Section 12 that reads as follows: “12. The effective date of this Fourth Amendment (“Fourth Amendment Effective Date”) is November 3, 2020.” 4. The effective date of this Eighth Amendment shall be the date that the Eighth Amendment is fully executed by both parties. 5. Except as set forth herein, the Agreement, First Amendment, Second Amendment, Third Amendment, Fourth Amendment, Fifth Amendment, Sixth Amendment and Seventh Amendment shall remain in full force and effect. In the event of a conflict between the terms of this Eighth Amendment and those contained in the Agreement, First Amendment, Second Amendment, Third Amendment, Fourth Amendment, Fifth Amendment, Sixth Amendment and Seventh Amendment, the terms of this Eighth Amendment shall prevail and control. 6. This Eighth Amendment may be executed in one or more counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument. IN WITNESS WHEREOF, the County and Republic have caused their respective duly authorized officers to execute this Eighth Amendment as of the day and year first above written. 144 ATTEST: PERSON COUNTY, NORTH CAROLINA By: By: Brenda B. Reaves Clerk to the Board B. Ray Jeffers Chairman [County Seal] Date: ________________________________ APPROVED AS TO FORM: By: C. Ronald Aycock County Attorney This instrument has been pre-audited in the manner required by the Local Government Budget and Fiscal Control Act By: Amy Wehrenberg County Finance Officer 145 ATTEST: REPUBLIC SERVICES OF NORTH CAROLINA, LLC D.B.A. UPPER PIEDMONT REGIONAL LANDFILL By: By: [Corporate Seal] Shane Walker Vice President Date: _________________________________ 146 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Schedule of Values Call for Public Hearing Summary of Information: Set date for public hearing for the Schedule of Values for the 2021 Reappraisal and receive taxpayer feedback on proposed Schedules. This is required by NCGS 105-317(c). Recommended Action: Set time/date for public hearing only. If the public hearing is set for December 7, 2020, then the Schedules could also be adopted on December 7, 2020. The Schedule of Values must be adopted before December 31, 2020. Submitted By: Russell Jones, Tax Administrator 147 2021 PROPOSED TAX MANUAL (SCHEDULE OF VALUES) 148 1 PERSON COUNTY 2021 PROPOSED REAL PROPERTY APPRAISAL MANUAL (SCHEDULE OF VALUES) 149 2 PRINCIPLES OF REAL PROPERTY APPRAISAL 150 3 FOREWORD The ownership of land has always been one of the principal objectives of humanity. The desire for a home of one's own is a deep-rooted characteristic of American culture. To many people, property ownership represents financial stability and a sense of belonging to the community. In the United States, property ownership is often referred to as a “Bundle of Rights". These rights are held to include possession, control, enjoyment, and disposition of the real estate. However, the Federal, state and local governments, subject to certain powers, or rights, holds the individual’s ownership rights. These limitations on ownership of real estate are for the general welfare of the community and include, taxation, police power, eminent domain, and escheat. This publication will concern itself with only the right of the government to taxation. Taxation is a charge, by the government, on real estate to raise funds to meet the public needs of a community. In general, taxes are levied by various taxing bodies such as states, cities, villages, counties, or school districts, to raise revenue needed for the performance of various public functions, such as maintaining roads, schools, parks, police departments, county hospitals, and mental institutions. The tax on real estate is one of the most important sources of this revenue. Although this tax is encountered in most, if not all, states, laws regarding levy, assessment, and collection of the tax vary considerably. In North Carolina laws and procedural requirements, such as time for general reappraisal, are set forth in The Machinery Act of North Carolina. 1O5-283. UNIFORM APPRAISAL STANDARD Except as otherwise provided in this section, all property, real and personal shall be assessed for taxation at its true value or use value as determined under G.S. 105-277.6, and taxes levied by all counties and municipalities shall be levied uniformly on assessments determined in accordance with this section. Therefore, the Machinery Act should be considered, as incorporated into, and a part of this manual. 151 4 An Overview of the Commercial Income Model Approach Apartments Hotel/Motels Office/Retail/Warehouse Income and expense models are developed for each property group to cover the range of income producing properties for present or future in Person County. Market income is developed on a net square foot or unit basis. Potential gross income is adjusted for market vacancy and collection loss to produce an effective gross income. Income and vacancy factors may be adjusted for exceptional properties on an individual basis. Market operating expenses are those that would be normal and do not include one time exceptions. They include fixed expenses, such as insurance but, will not include real estate taxes, in that these estimates of value are for ad valorem purposes. The variable expenses are for management, administration/legal/accounting, payroll, utilities, janitorial, common area maintenance, normal repair and maintenance, garbage collection, supplies and sundries, other miscellaneous expenses and reserves for replacement. The capitalization rates were derived from the Market Extraction technique and supported by the Band of Investments technique. These methods are commonly used to select an appropriate capitalization rate, depending on the availability and applicability of market data and investment parameters. The effective tax rates will be added to the capitalization rates in order to produce an overall rate, in that the expenses did not include real estate taxes. 152 5 APARTMENT INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $5.00 -$19.00 1%-15% 20%-60% 2%-5% .0500-.1200 HOTEL/MOTEL FULL FACILITY INCOME MODEL Average Daily Food Misc. Vacancy Operating Departmental Reserves Direct Rate Beverage Income Expenses Expenses Capitalization Ratio Rate $60.00-$110.00 15%-35% 5%-20% 20%-60% 20%-30% 30%-50% 2%-5% .0700-.1200 HOTEL/MOTEL LIMITED FACILITY INCOME MODEL Average Daily Food Misc. Vacancy Operating Departmental Reserves Direct Rate Beverage Income Expenses Expenses Capitalization Ratio Rate $50.00-$95.00 0% 4%-10% 20%-50% 20%-40% 20%-40% 2%-5% .0700-.1200 MOTEL-EXTENDED STAY INCOME MODEL Average Daily Food Misc. Vacancy Operating Departmental Reserves Direct Rate Beverage Income Expenses Expenses Capitalization Ratio Rate $25.00-$75.00 0% 4%-10% 20%-50% 15%-50% 15%-50% 2%-5% .0700-.1200 MOTEL-INDEPENDENT INCOME MODEL Average Daily Food Misc. Vacancy Operating Departmental Reserves Direct Rate Beverage Income Expenses Expenses Capitalization Ratio Rate $25.00-$80.00 0% 1%-10% 10%-50% 20%-50% 2%-5% 2%-5% .0700-.1200 HOTEL-HIGH RISE INCOME MODEL Average Daily Food Misc. Vacancy Operating Departmental Reserves Direct Rate Beverage Income Expenses Expenses Capitalization Ratio Rate $65.00-$140.00 15%-40% 10%-30% 15%-55% 20%-40% 30%-60% 2%-5% .0700-.1200 153 6 GENERAL RETAIL INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $5.00-$20.00 1%-15% 10%-30% 2%-5% .0500-.1200 SUPER REGIONAL MALL INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $5.00-$40.00 1%-20% 10%-30% 2%-5% .0500-.1200 COMMUNITY SHOPPING CENTER INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $8.00-$20.00 1%-20% 10%-25% 2%-5% .0500-.1200 NEIGHBORHOOD SHOPPING CENTER INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $8.00-$20.00 1%-20% 10%-25% 2%-5% .0500-.1200 MULTI-TENANT SHOPS INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $8.00-$20.00 1%-20% 15%-35% 2%-5% .0500-.1200 DEPARTMENT STORE INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $1.00-$8.00 1%-5% 15%-40% 2%-5% .0500-.1200 154 7 DISCOUNT STORE INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $3.00-$9.50 2%-15% 10%-35% 2%-5% .0500-.1200 SUPERMARKET INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $3.00-$9.50 2%-15% 10%-35% 2%-5% .0500-.1200 JUNIOR ANCHOR INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $2.00-$9.50 2%-5% 20%-40% 2%-5% .0500-.1200 JUNIOR DEPARTMENT STORE INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $2.00-$9.50 2%-5% 20%-40% 2%-5% .0500-.1200 BULK RETAIL INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $2.00-$9.50 2%-5% 20%-40% 2%-5% .0500-.1200 GENERAL OFFICE INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $5.00-$25.00 2%-20% 20%-40% 2%-5% .0500-.1200 155 8 MEDICAL OFFICE INCOME MODEL Annual Income Vacancy Operating Reserves Direct Per Sq Ft Expenses Capitalization Rate $5.00-$30.00 2%-20% 20%-50% 2%-5% .0500-.1200 GENERAL WAREHOUSE INCOME MODEL Annual Interior Air Vacancy Operating Reserves Direct Income Finish Conditioning Expenses Capitalization Per Sq Ft Per Sq Ft Per Sq Ft Rate $1.00-$6.00 $1.00-$5.00 $.50-$2.00 1%-20% 2%-10% 2%-5% .0500-.1200 BULK/DISTRIBUTION WAREHOUSE INCOME MODEL Annual Interior Air Vacancy Operating Reserves Direct Income Finish Conditioning Expenses Capitalization Per Sq Ft Per Sq Ft Per Sq Ft Rate $1.00-$5.00 $1.00-$5.00 $.50-$2.00 1%-20% 2%-10% 2%-5% .0500-.1200 FLEX WAREHOUSE INCOME MODEL Annual Interior Air Vacancy Operating Reserves Direct Income Finish Conditioning Expenses Capitalization Per Sq Ft Per Sq Ft Per Sq Ft Rate $2.00-$9.50 $1.00-$5.00 $.50-$2.00 5%-30% 2%-10% 2%-5% .0500-.1200 MINI-WAREHOUSE INCOME MODEL Annual Vacancy Operating Reserves Direct Income Expenses Capitalization Per Sq Ft Rate $5.00-$10.00 2%-5% 20%-40% 2%-5% .0500-.1200 156 9 LAND SCHEDULE 157 10 ADDITIONAL LAND ADJUSTMENTS TOPOGRAPHY Land considered to be usable but suffering from rough topography may need further adjustment to achieve market value. Rough topography increases the development and building cost required to gain the optimum use from a parcel of land. The usable land on each parcel must be looked at as a whole and adjustments applied as indicated by comparable sales. 158 11 Class 1 FF Residential 1 FF RES 1 Grades A-X Class 2 FF Residential 2 FF RES 2 Grades A-X FF RES 1 FF RES 2 1 2 FRT FT RATE SQ FT RATE ACRE RATE FRT FT RATE SQ FT RATE ACRE RATE A 20 0.09 4000 180 0.83 36000 B 25 0.11 5000 190 0.87 38000 C 30 0.13 6000 200 0.92 40000 D 35 0.16 7000 210 0.96 42000 E 40 0.18 8000 220 1.01 44000 F 45 0.2 9000 230 1.06 46000 G 50 0.23 10000 240 1.1 48000 H 55 0.25 11000 250 1.15 50000 I 60 0.28 12000 260 1.19 52000 J 65 0.3 13000 270 1.24 54000 K 70 0.32 14000 280 1.29 56000 L 75 0.34 15000 290 1.33 58000 M 80 0.36 16000 300 1.38 60000 N 85 0.39 17000 310 1.42 62000 O 90 0.41 18000 320 1.47 64000 P 95 0.44 19000 330 1.52 66000 Q 100 0.46 20000 340 1.56 68000 R 110 0.51 22000 350 1.61 70000 S 120 0.55 24000 360 1.65 72000 T 130 0.6 26000 370 1.7 74000 U 140 0.64 28000 380 1.74 76000 V 150 0.69 30000 400 1.84 80000 W 160 0.73 32000 425 1.95 85000 X 170 0.78 34000 450 2.07 90000 159 12 Class 11 Building Site 1 BLDGSIT1 Grades A-X Class 21 Cleared Land 1 CLEARED1 Grades A-X Class 31 Wood Land 1 WOODED 1 Grades A-X Class 41 Residual Land 1 RESID 1 Grades A-X BLDGSIT1 CLEARED1 WOODED 1 RESID 1 11 21 31 41 ACRE RATE ACRE RATE ACRE RATE ACRE RATE A 4080 845 400 750 B 4760 985 500 850 C 5440 1125 550 1000 D 6120 1265 650 1100 E 6800 1400 700 1250 F 7480 1550 775 1400 G 8160 1690 850 1500 H 8840 1830 900 1650 I 9520 1970 1000 1800 J 10200 2110 1050 1900 K 10880 2250 1100 2000 L 11560 2400 1200 2150 M 12240 2500 1270 2275 N 12920 2600 1350 2400 O 13600 2800 1400 2500 P 14280 2900 1500 2700 Q 14960 3000 1550 2800 R 15640 3200 1600 2900 S 16320 3300 1700 3000 T 17000 3500 1750 3200 U 17680 3600 1850 3300 V 18360 3800 1900 3400 W 19040 3900 1970 3500 X 20400 4200 2100 3800 160 13 Class 12 Building Site 2 BLDGSIT2 Grades A-X Class 22 Cleared Land 2 CLEARED2 Grades A-X Class 32 Wood Land 2 WOODED 2 Grades A-X Class 42 Residual Land 2 RESID 2 Grades A-X BLDGSIT2 CLEARED2 WOODED 2 RESID 2 12 22 32 42 ACRE RATE ACRE RATE ACRE RATE ACRE RATE A 18000 4500 2250 4000 B 20000 4700 2400 4300 C 21000 5000 2500 4550 D 21500 5300 2700 4800 E 21750 5600 2800 5000 F 22000 5900 2950 5300 G 22000 6200 3100 5500 H 23000 6400 3200 5800 I 24000 5700 3400 6000 J 25000 7000 3500 6300 K 26000 7300 3600 6600 L 27000 7600 3800 6800 M 28000 7800 3900 7100 N 29000 8100 4000 7350 O 30000 8400 4200 7600 P 32000 9000 4500 8100 Q 34000 9500 4800 8600 R 36000 10100 5000 9100 S 38000 10700 5300 9600 T 40000 12250 5600 10100 U 42500 11900 6000 10800 V 45000 12600 6300 11400 W 47500 13300 6700 12000 X 50000 14000 7000 12600 161 14 Class 13 Building Site 3 BLDGSIT3 Grades A-X Class 23 Cleared Land 3 CLEARED3 Grades A-X Class 33 Wood Land 3 WOODED 3 Grades A-X Class 43 Residual Land 3 RESID 3 Grades A-X BLDGSIT3 CLEARED3 WOODED 3 RESID 3 13 23 33 43 ACRE RATE ACRE RATE ACRE RATE ACRE RATE A 52500 14700 7400 13300 B 55000 15500 7700 13900 C 57500 16200 8100 14500 D 60000 16900 8400 15200 E 62500 17500 8700 15800 F 65000 18200 9100 16500 G 67500 18900 9500 17000 H 70000 19600 9900 17700 I 75000 21000 10500 19000 J 80000 22500 11250 20250 K 85000 23900 12000 21500 L 90000 25300 12600 22800 M 95000 26700 13400 24000 N 100000 28100 14100 25300 O 105000 29500 14800 26500 P 110000 30900 15500 27900 Q 115000 32300 16200 29100 R 120000 33750 16800 30400 S 125000 35100 17600 31600 T 130000 36500 18300 33000 U 135000 37900 18900 34200 V 140000 39300 19700 35400 W 145000 40700 20400 36700 X 150000 42000 21000 37800 162 15 Class 91 Ponds and Lakes POND 1 Grades A-X Class 92 Ponds and Lakes POND 2 Grades A-X Class 93 Ponds and Lakes POND 3 Grades A-X Class 94 Waste WASTE Grades A-X Class 95 Cemetery CEMETERY Grades A-X POND 1 POND 2 POND 3 WASTE CEMETERY 91 92 93 94 95 ACRE RATE ACRE RATE ACRE RATE ACRE RATE ACRE RATE A 850 4500 14800 50 1700 B 975 4800 15500 60 2100 C 1100 5000 16200 70 2600 D 1275 5400 16900 80 3000 E 1400 5600 17500 90 3400 F 1550 5900 18200 100 3900 G 1700 6200 18985 125 4300 H 1800 6500 19700 150 4700 I 2000 6750 21000 175 5200 J 2100 7000 22500 200 5600 K 2250 7300 24000 225 6000 L 2400 7600 25300 250 6500 M 2500 7875 26700 275 6900 N 2600 8200 28000 300 7700 O 2800 8500 29500 325 8600 P 2900 9000 31000 350 9400 Q 3000 9500 32000 375 10750 R 3200 10000 33750 400 12000 S 3400 10700 35500 450 12900 T 3500 11250 36500 500 13800 U 3700 12000 38000 550 15000 V 3800 12600 39000 600 17200 W 3900 13300 40800 650 21500 X 4200 14000 42000 700 25800 163 16 Class 51 Waterview 1 WTRVIEW1 Grades A-X Class 52 Waterview 2 WTRVIEW2 Grades A-X Class 53 Waterview 3 WTRVIEW3 Grades A-X WTRVIEW1 WTRVIEW2 WTRVIEW3 51 52 53 FRT FT RATE ACRE RATE FRT FT RATE ACRE RATE FRT FT RATE ACRE RATE A 15 3000 170 34000 575 115000 B 20 4000 180 36000 600 120000 C 25 5000 190 38000 625 125000 D 30 6000 200 40000 650 130000 E 35 7000 210 42000 675 135000 F 40 8000 220 44000 700 140000 G 45 9000 230 46000 750 150000 H 50 10000 240 48000 800 160000 I 55 11000 250 50000 850 170000 J 60 12000 260 52000 900 180000 K 65 13000 270 54000 950 190000 L 70 14000 280 56000 1000 200000 M 75 15000 290 58000 1100 220000 N 80 16000 300 60000 1200 240000 O 85 17000 325 65000 1300 260000 P 90 18000 350 70000 1400 280000 Q 95 19000 375 75000 1500 300000 R 100 20000 400 80000 1600 320000 S 110 22000 425 85000 1700 340000 T 120 24000 450 90000 1800 360000 U 130 26000 475 95000 1900 380000 V 140 28000 500 100000 2000 400000 W 150 30000 525 105000 2100 420000 X 160 32000 550 110000 2200 440000 164 17 Class 61 Lot Rate 1 LOTS 1 Grades A-X Class 62 Lot Rate 2 LOTS 2 Grades A-X LOTS 1 LOTS 2 61 62 ACRE RATE ACRE RATE A 800 8500 B 1000 9000 C 1200 9500 D 1400 10000 E 1500 10500 F 1600 11000 G 1800 12000 H 2000 13500 I 2200 15000 J 2500 17500 K 2700 20000 L 3000 22500 M 3200 25000 N 3500 27500 O 3700 30000 P 4000 32500 Q 4500 35000 R 5000 37500 S 5500 40000 T 6000 42500 U 6500 45000 V 7000 47500 W 7500 50000 X 8000 52500 165 18 Class 71 FF Commercial 1 FFCOMM1 Grades A-X Class 72 FF Commercial 2 FFCOMM2 Grades A-X FF COMM1 FF COMM2 71 72 FRT FT RATE SQ FT RATE ACRE RATE FRT FT RATE SQ FT RATE ACRE RATE A 40 0.19 8280 525 2.49 108675 B 50 0.24 10350 550 2.61 113850 C 60 0.29 12420 575 2.73 119025 D 70 0.33 14490 600 2.85 124200 E 80 0.38 16560 625 2.97 129375 F 90 0.43 18630 650 3.09 134550 G 100 0.48 20700 675 3.21 139725 H 120 0.57 24840 700 3.33 144900 I 140 0.67 28980 725 3.45 150075 J 160 0.76 33120 750 3.56 155250 K 180 0.86 37260 775 3.68 160425 L 200 0.95 41400 800 3.8 165600 M 225 1.07 46575 825 3.92 170775 N 250 1.19 51750 850 4.04 175950 O 275 1.31 56925 875 4.16 181125 P 300 1.43 62100 900 4.28 186300 Q 325 1.54 67275 950 4.51 196650 R 350 1.66 72450 1000 4.75 207000 S 375 1.78 77625 1100 5.23 227700 T 400 1.9 82800 1200 5.7 248400 U 425 2.02 87975 1300 6.18 269100 V 450 2.14 93150 1400 6.65 289800 W 475 2.26 98325 1500 7.13 310500 X 500 2.38 103500 1600 7.6 331200 166 19 Class 81 FF Industrial 1 FFINDUS1 Grades A-X FFINDUS1 81 FRT FT RATE SQ FT RATE ACRE RATE A 40 0.19 8280 B 50 0.24 10350 C 60 0.29 12420 D 70 0.33 14490 E 80 0.38 16560 F 90 0.43 18630 G 100 0.48 20700 H 120 0.57 24840 I 140 0.67 28980 J 160 0.76 33120 K 180 0.86 37260 L 200 0.95 41400 M 225 1.07 46575 N 250 1.19 51750 O 275 1.31 56925 P 300 1.43 62100 Q 325 1.54 67275 R 350 1.66 72450 S 375 1.78 77625 T 400 1.9 82800 U 425 2.02 87975 V 450 2.14 93150 W 475 2.26 98325 X 500 2.38 103500 167 20 LAND FACTOR TABLES 168 21 LAND FACTOR TABLES 00=Standard TYPE AVG EXCL GOOD FAIR POOR NOM HOME COMM INDUST TABLE 0 1 2 3 4 5 6 7 8 ACRES ACRES ACRES ACRES 0.01 2.95 5.25 4.2 2.8 1.95 1 0.01 1.75 0.01 1.99 0.01 4.00 0.60 2.9 5 4 2.6 1.9 1 0.35 1.70 0.35 1.95 0.35 3.90 0.70 2.8 4.8 3.85 2.45 1.85 1 0.40 1.65 0.40 1.89 0.40 3.75 0.80 2.65 4.6 3.7 2.3 1.8 1 0.45 1.60 0.45 1.85 0.45 3.60 0.90 2.5 4.4 3.55 2.15 1.75 1 0.50 1.55 0.50 1.80 0.50 3.55 1.00 2.4 4.2 3.4 2 1.7 1 0.60 1.37 0.60 1.77 0.60 3.52 2.00 2.3 4 3.15 1.92 1.65 1 0.65 1.30 0.65 1.70 0.65 3.40 3.00 2.2 3.85 2.95 1.84 1.6 1 0.70 1.23 0.70 1.60 0.70 3.23 4.00 2.1 3.6 2.75 1.75 1.52 1 0.75 1.18 0.75 1.58 0.75 3.18 5.00 2 3.45 2.6 1.67 1.45 1 0.80 1.14 0.80 1.54 0.80 3.00 6.00 1.9 3.3 2.45 1.59 1.38 1 0.85 1.10 0.85 1.50 0.85 2.88 7.00 1.8 3.15 2.3 1.52 1.38 1 0.90 1.06 0.90 1.40 0.90 2.71 8.00 1.7 3 2.15 1.45 1.27 1 0.95 1.03 0.95 1.30 0.95 2.63 9.00 1.6 2.85 2.05 1.38 1.21 1 1.00 1.00 1.00 1.25 1.00 2.50 10.00 1.25 2.6 1.95 1.33 1.17 1 1.25 0.98 1.10 1.20 1.10 2.10 11.00 1.22 2.45 1.9 1.3 1.14 1 1.50 0.96 1.20 2.00 1.35 1.98 12.00 1.21 2.35 1.85 1.27 1.12 1 1.75 0.94 1.30 1.99 1.40 1.90 13.00 1.2 2.25 1.8 1.24 1.09 1 2.00 0.92 1.35 1.13 1.50 1.88 14.00 1.2 2.15 1.75 1.21 1.07 1 2.25 0.90 1.40 1.12 1.75 1.75 15.00 1.2 2.05 1.7 1.18 1.05 1 2.50 0.88 1.50 1.10 2.00 1.67 16.00 1.19 2 1.65 1.15 1.03 1 2.75 0.86 1.75 1.07 2.50 1.50 18.00 1.19 1.95 1.6 1.12 1.01 1 3.00 0.84 2.00 1.05 3.00 1.35 20.00 1.18 1.9 1.55 1.1 1 1 4.00 0.82 2.50 1.01 3.50 1.33 22.00 1.14 1.85 1.5 1.05 0.97 0.97 5.00 0.80 3.00 1.00 4.00 1.25 24.00 1.1 1.8 1.45 1.01 0.94 0.94 6.00 0.78 4.00 0.95 4.50 1.20 26.00 1.06 1.75 1.4 1 0.91 0.91 7.00 0.76 5.00 0.92 5.00 1.10 28.00 1.03 1.7 1.35 0.96 0.88 0.88 8.00 0.74 6.00 0.90 6.00 1.07 30.00 1 1.65 1.3 0.93 0.86 0.86 9.00 0.72 10.00 0.85 7.00 1.05 34.00 0.99 1.6 1.25 0.925 0.85 0.85 10.00 0.70 8.00 1.04 38.00 0.99 1.56 1.22 0.92 0.845 0.845 10.00 1.02 42.00 0.98 1.52 1.19 0.915 0.84 0.84 11.00 1.01 46.00 0.98 1.48 1.16 0.91 0.837 0.837 12.00 1.00 169 22 LAND FACTOR TABLES continued 00=Standard TYPE AVG EXCL GOOD FAIR POOR NOM HOME COMM INDUST TABLE 0 1 2 3 4 5 6 7 8 ACRES ACRES ACRES ACRES 50.00 0.97 1.44 1.14 0.905 0.833 0.833 15.00 0.99 58.00 0.97 1.4 1.12 0.9 0.831 0.831 20.00 0.95 64.00 0.96 1.36 1.11 0.895 0.825 0.825 25.00 0.92 72.00 0.96 1.33 1.1 0.89 0.822 0.822 26.00 0.90 80.00 0.95 1.3 1.09 0.88 0.815 0.82 50.00 0.88 88.00 0.95 1.27 1.08 0.88 0.815 0.815 75.00 0.87 96.00 0.94 1.24 1.07 0.875 0.813 0.813 100.00 0.85 104.00 0.94 1.21 1.06 0.87 0.805 0.805 125.00 0.80 112.00 0.93 1.18 1.05 0.865 0.803 0.803 150.00 0.75 120.00 0.93 1.16 1.04 0.86 0.8 0.8 200.00 0.70 130.00 0.92 1.14 1.03 0.855 0.795 0.795 300.00 0.60 140.00 0.92 1.12 1.02 0.85 0.793 0.793 400.00 0.52 150.00 0.91 1.11 1.01 0.845 0.79 0.79 500.00 0.50 160.00 0.91 1.11 1 0.84 0.788 0.788 170.00 0.9 1.09 0.99 0.835 0.785 0.785 180.00 0.9 1.08 0.98 0.83 0.783 0.783 190.00 0.89 1.07 0.97 0.825 0.781 0.781 200.00 0.89 1.06 0.96 0.82 0.777 0.777 220.00 0.88 1.05 0.95 0.812 0.77 0.77 240.00 0.88 1.04 0.94 0.81 0.765 0.765 260.00 0.87 1.03 0.93 0.805 0.76 0.76 280.00 0.87 1.02 0.92 0.8 0.755 0.755 300.00 0.86 1.01 0.91 0.795 0.75 0.75 325.00 0.85 1 0.9 0.79 0.745 0.745 350.00 0.84 0.99 0.89 0.785 0.74 0.74 375.00 0.83 0.98 0.88 0.78 0.735 0.735 400.00 0.82 0.97 0.87 0.775 0.73 0.73 450.00 0.81 0.96 0.86 0.77 0.725 0.725 500.00 0.8 0.95 0.85 0.76 0.72 0.72 600.00 0.78 0.94 0.84 0.74 0.715 0.715 700.00 0.76 0.93 0.83 0.73 0.71 0.71 800.00 0.74 0.92 0.82 0.72 0.7 0.7 170 23 DEPTH FACTOR TABLES DESCRIPTION TABLE TYPE Land Class Standard Average 1, 2, 3 1 Commercial/Industrial 71, 72, 73, 81, 82, 83 FRONTAGE FACTOR TABLES DESCRIPTION TABLE TYPE Land Class Standard Average 1, 2, 3 1 Commercial/Industrial 71, 72, 73, 81, 82, 83 171 24 DEPTH FACTOR TABLES AVERAGE STANDARD COMMERCIAL TABLE 1 DEPTH FACTOR DEPTH FACTOR 5 0.08 5 0.15 10 0.15 10 0.25 15 0.22 15 0.35 20 0.28 20 0.43 25 0.34 25 0.50 30 0.39 30 0.55 35 0.43 35 0.60 40 0.48 40 0.65 45 0.52 45 0.69 50 0.56 50 0.73 55 0.59 55 0.77 60 0.62 60 0.80 65 0.65 65 0.83 70 0.68 70 0.86 75 0.70 75 0.89 80 0.72 80 0.91 85 0.75 85 0.94 90 0.78 90 0.96 95 0.80 95 0.98 100 0.82 100 1.00 110 0.86 110 1.03 120 0.90 120 1.06 130 0.94 130 1.09 140 0.97 140 1.12 150 1.00 150 1.14 160 1.03 160 1.16 170 1.06 170 1.18 180 1.08 180 1.19 190 1.10 190 1.20 200 1.11 200 1.21 220 1.12 220 1.22 240 1.13 240 1.23 260 1.14 260 1.24 280 1.15 280 1.25 300 1.16 300 1.26 320 1.17 320 1.27 340 1.18 340 1.28 360 1.19 360 1.29 380 1.20 380 1.30 400 1.21 400 1.31 500 1.23 450 1.32 600 1.24 500 1.33 700 1.25 600 1.34 800 1.26 900 1.27 1000 1.28 172 25 FRONTAGE FACTOR TABLES AVERAGE STANDARD COMMERCIAL TABLE 1 FRTG FACTOR FRTG FACTOR 1 1.000 1 1.000 100 1.000 100 1.000 999 1.000 999 1.000 173 26 PRESENT USE VALUE SCHEDULE 174 27 2021 PRESENT USE VALUE SCHEDULE NORTH CAROLINA USE VALUE ADVISORY BOARD NORTH CAROLINA DEPARTMENT OF REVENUE AGRICULTURE CLASS I CLASS II CLASS III MLRA 136 $950 $645 $420 Note: All Class IV or Non-Productive Land will be appraised at $40.00 per acre. HORTICULTURE CLASS I CLASS II CLASS III MLRA 136 $1370 $890 $615 Note: All Class IV or Non-Productive Land will be appraised at $40.00 per acre. FORESTRY CLASS I CLASSII CLASS III CLASS IV CLASS V MLRA 136 $364 $255 $252 $164 $109 Note: All Class VI or Non-Productive Land will be appraised at $40.00 per acre. 175 28 RESIDENTIAL SPECIFICATIONS 176 29 STRUCTURE CLASS SCHEDULES 177 30 Structure Class: 01-SNG FAML Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 170.52 800.000 154.61 800.000 113.68 800.000 93.22 800.000 56.84 1000.000 163.53 1000.000 133.00 1000.000 109.02 1000.000 89.40 1000.000 54.51 1200.000 157.97 1200.000 128.48 1200.000 105.31 1200.000 86.36 1200.000 52.66 1500.000 151.49 1500.000 123.21 1500.000 101.00 1500.000 82.82 1500.000 50.50 1800.000 146.34 1800.000 119.03 1800.000 97.56 1800.000 80.00 1800.000 48.78 2100.000 142.10 2100.000 115.57 2100.000 97.73 2100.000 77.68 2100.000 47.37 2600.000 136.56 2600.000 111.07 2600.000 91.04 2600.000 74.65 2600.000 45.52 4000.000 130.68 4000.000 106.29 4000.000 87.12 4000.000 71.44 4000.000 43.56 FIREPLACE RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 CHIMNEY RATES: 2856.00 2323.00 1904.00 1561.00 852.00 FULL BATH RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 HALF BATH RATES: 5304.00 4314.00 3536.00 2900.00 1768.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 75 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 374 03-FR & MAS 238 04-C. BLOCK -20 05-STUCCO 68 07-CEDAR 136 09-METL/GLS 272 10-TILE 136 12-ASB/SD -272 13-CMP/SGL -340 14-WE SHG 177 15-LOGS 340 18-CEMBOARD 306 19-BRICK/LC 95 20-BRICK/JB 142 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -340 02-UNITS -272 04-HT PUMP 340 08-ELECTRIC-BB -136 09-CHWATER 272 10-STEAM 272 11-GASPACK 340 12-WOOD -272 13-RADIANT -136 14-HOTWATER 272 15-HOT-AIR 272 17-CENT-A/C 340 21-PREFAB 102 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 0.94000 0.94000 0.94000 0.94000 0.95000 0.95000 178 31 Structure Class: 02-TWO FAML Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 170.52 800.000 154.61 800.000 113.68 800.000 93.22 800.000 56.84 1000.000 163.53 1000.000 133.00 1000.000 109.02 1000.000 89.40 1000.000 54.51 1200.000 157.97 1200.000 128.48 1200.000 105.31 1200.000 86.36 1200.000 52.66 1500.000 151.49 1500.000 123.21 1500.000 101.00 1500.000 82.82 1500.000 50.50 1800.000 146.34 1800.000 119.03 1800.000 97.56 1800.000 80.00 1800.000 48.78 2100.000 142.10 2100.000 115.57 2100.000 94.73 2100.000 77.68 2100.000 47.37 2600.000 136.56 2600.000 111.07 2600.000 91.04 2600.000 74.65 2600.000 45.52 4000.000 130.68 4000.000 106.29 4000.000 87.12 4000.000 71.44 4000.000 46.56 FIREPLACE RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 CHIMNEY RATES: 2856.00 2323.00 1904.00 1561.00 952.00 FULL BATH RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 HALF BATH RATES: 5304.00 4314.00 3536.00 2900.00 1768.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 374 03-FR & MAS 238 04-C. BLOCK -20 05-STUCCO 68 07-CEDAR 136 09-METL/GLS 272 10-TILE 136 12-ASB/SD -272 13-CMP/SGL -340 14-WE SHG 177 15-LOGS 340 18-CEMBD 306 19-BRICK/LC 95 20-BRICK/JB 442 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -340 02-UNITS -272 04-HT PUMP 340 08-ELECTRIC-BB -136 09-CHWATER 272 10-STEAM 272 11-GASPACK 340 12-WOOD -272 13-RADIANT -136 14-HOTWATER 272 15-HOT-AIR 272 17-CENT-A/C 340 21-PREFAB 102 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 0.94000 0.94000 0.94000 0.94000 0.95000 0.95000 179 32 Structure Class: 03-MUL FAML Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 170.52 800.000 154.61 800.000 113.68 800.000 93.22 800.000 56.84 1000.000 163.53 1000.000 133.00 1000.000 109.02 1000.000 89.40 1000.000 54.51 1200.000 157.97 1200.000 128.48 1200.000 105.31 1200.000 86.36 1200.000 52.66 1500.000 151.49 1500.000 123.21 1500.000 101.00 1500.000 82.82 1500.000 50.50 1800.000 146.34 1800.000 119.03 1800.000 97.56 1800.000 80.00 1800.000 48.78 2100.000 142.10 2100.000 115.57 2100.000 94.73 2100.000 77.68 2100.000 47.37 2600.000 136.56 2600.000 111.07 2600.000 91.04 2600.000 74.65 2600.000 45.52 4000.000 130.68 4000.000 106.29 4000.000 87.12 4000.000 71.44 4000.000 43.56 FIREPLACE RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 CHIMNEY RATES: 2856.00 2323.00 1904.00 1561.00 952.00 FULL BATH RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 HALF BATH RATES: 5304.00 4314.00 3536.00 2900.00 1768.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 374 03-FR & MAS 238 04-C. BLOCK -20 05-STUCCO 68 07-CEDAR 136 09-METL/GLS 272 10-TILE 136 12-ASB/SD -272 13-CMP/SGL -340 14-WE SHG 177 15-LOGS 340 18-CEMBOARD 306 19-BRICK/LC 95 20-BRICK/JB 442 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -340 02-UNITS -272 04-HT PUMP 340 08-ELECTRIC-BB -136 09-CHWATER 272 10-STEAM 272 11-GASPACK 340 12-WOOD -272 13-RADIANT -136 14-HOTWATER 272 15-HOT-AIR 272 17-CENT-A/C 340 21-PREFAB 102 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 0.94000 0.94000 0.94000 0.94000 0.95000 0.95000 180 33 Structure Class: 04-TOWNHOUSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 400.000 251.75 400.000 204.75 400.000 167.82 400.000 137.62 400.000 83.93 1000.000 169.74 1000.000 138.04 1000.000 113.15 1000.000 92.78 1000.000 56.58 1500.000 151.50 1500.000 123.22 1500.000 100.99 1500.000 82.81 1500.000 50.51 2000.000 142.41 2000.000 115.83 2000.000 94.94 2000.000 77.85 2000.000 47.46 2500.000 136.94 2500.000 111.37 2500.000 91.28 2500.000 74.87 2500.000 45.64 3000.000 133.94 3000.000 108.41 3000.000 88.86 3000.000 72.87 3000.000 44.43 3500.000 130.70 3500.000 106.28 3500.000 87.12 3500.000 71.44 3500.000 43.57 4000.000 128.75 4000.000 104.71 4000.000 85.83 4000.000 70.14 4000.000 42.92 FIREPLACE RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 CHIMNEY RATES: 2856.00 2323.00 1904.00 1561.00 952.00 FULL BATH RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 HALF BATH RATES: 5304.00 4314.00 3536.00 2900.00 1768.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 75 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 336 03-FR & MAS 214 04-C. BLOCK -18 05-STUCCO 61 07-CEDAR 122 09-METL/GLS 244 10-TILE 122 12-ASB/SD -244 13-CMP/SGL -305 14-WE SHG 159 15-LOGS 305 18-CEMBOARD 275 19-BRICK/LC 85 20-BRICK/JB 397 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -340 02-UNITS -272 04-HT PUMP 340 08-ELECTRIC-BB -136 09-CHWATER 272 10-STEAM 272 11-GASPACK 340 12-WOOD -272 13-RADIANT -136 14-HOTWATER 272 15-HOT-AIR 272 17-CENT-A/C 340 21-PREFAB 102 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 2.00000 2.25000 2.50000 1.00000 1.25000 3.00000 1.50000 1.75000 FACTORS: 0.94000 0.94000 0.95000 1.00000 1.00000 0.95000 0.94000 0.94000 181 34 Structure Class: 05-GARD APT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 170.52 1000.000 154.61 1000.000 113.68 1000.000 93.22 1000.000 56.84 1500.000 163.53 1500.000 133.00 1500.000 109.02 1500.000 89.40 1500.000 54.51 2000.000 157.97 2000.000 128.48 2000.000 105.31 2000.000 86.36 2000.000 52.66 2500.000 151.49 2500.000 123.21 2500.000 101.00 2500.000 82.82 2500.000 50.50 3000.000 146.34 3000.000 119.03 3000.000 97.56 3000.000 80.00 3000.000 48.78 3500.000 142.10 3500.000 115.57 3500.000 94.73 3500.000 77.68 3500.000 47.37 6000.000 136.56 6000.000 111.07 6000.000 91.04 6000.000 74.65 6000.000 45.52 8500.000 130.68 8500.000 106.29 8500.000 87.12 8500.000 71.44 8500.000 43.56 FIREPLACE RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 CHIMNEY RATES: 2856.00 2323.00 1904.00 1561.00 952.00 FULL BATH RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 HALF BATH RATES: 5304.00 4314.00 3536.00 2900.00 1768.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 374 03-FR & MAS 238 04-C. BLOCK -20 05-STUCCO 68 07-CEDAR 136 09-METL/GLS 272 10-TILE 136 12-ASB/SD -272 13-CMP/SGL -340 14-WE SHG 177 15-LOGS 340 18-CEMBOARD 306 19-BRICK/LC 95 20-BRICK/JB 442 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -340 02-UNITS -272 04-HT PUMP 340 08-ELECTRIC-BB -136 09-CHWATER 272 10-STEAM 272 11-GASPACK 340 12-WOOD -272 13-RADIANT -136 14-HOTWATER 272 15-HOT-AIR 272 17-CENT-A/C 340 21-PREFAB 102 WALL HEIGHTS: 13.00000 12.00000 10.00000 11.00000 7.00000 8.00000 9.00000 FACTORS: 1.08400 1.05500 1.00000 1.02700 0.99200 0.94700 0.97300 STORY HEIGHTS: 6.00000 7.00000 1.00000 2.00000 3.00000 4.00000 5.00000 FACTORS: 1.03000 1.04000 1.00000 0.95000 0.95000 0.98000 1.00000 182 35 Structure Class: 06-WKUP APR Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 99.23 2000.000 81.33 2000.000 66.69 2000.000 35.18 4000.000 105.54 4000.000 85.83 4000.000 70.35 4000.000 57.69 4000.000 33.93 6000.000 101.80 6000.000 82.80 6000.000 67.86 6000.000 55.65 6000.000 33.31 8000.000 99.92 8000.000 81.27 8000.000 66.61 8000.000 54.62 8000.000 32.94 10000.000 98.80 10000.000 80.35 10000.000 65.86 10000.000 54.01 10000.000 32.69 12000.000 98.07 12000.000 79.76 12000.000 65.38 12000.000 53.61 12000.000 32.52 14000.000 97.54 14000.000 79.33 14000.000 65.02 14000.000 53.09 14000.000 32.38 16000.000 97.13 16000.000 78.99 16000.000 64.75 16000.000 40.66 16000.000 32.00 FIREPLACE RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 CHIMNEY RATES: 2856.00 2323.00 1904.00 1561.00 952.00 FULL BATH RATES: 8160.00 66.37 5440.00 4461.00 2720.00 HALF BATH RATES: 5304.00 4314.00 3536.00 2900.00 1768.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 374 03-FR & MAS 238 04-C. BLOCK -20 05-STUCCO 68 07-CEDAR 136 09-METL/GLS 272 10-TILE 136 12-ASB/SD -272 13-CMP/SGL -340 14-WE SHG 177 15-LOGS 340 18-CEMBOARD 306 19-BRICK/LC 95 20-BRICK/JB 442 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -340 02-UNITS -272 04-HT PUMP 340 08-ELECTRIC-BB -136 09-CHWATER 272 10-STEAM 272 11-GASPACK 340 12-WOOD -272 13-RADIANT -136 14-HOTWATER 272 15-HOT-AIR 272 17-CENT-A/C 340 21-PREFAB 102 WALL HEIGHTS: 7.00000 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 FACTORS: 0.92200 0.94700 0.97300 1.00000 1.02700 1.05500 1.08400 STORY HEIGHTS: 5.00000 6.00000 7.00000 1.00000 2.00000 3.00000 4.00000 FACTORS: 1.00000 1.03000 1.04000 1.00000 0.95000 0.95000 0.98000 183 36 Structure Class: 07-MODULAR HOME Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 170.52 800.000 154.61 800.000 113.68 800.000 93.22 800.000 56.84 1000.000 163.53 1000.000 133.00 1000.000 109.02 1000.000 89.40 1000.000 54.51 1200.000 157.97 1200.000 128.48 1200.000 105.31 1200.000 86.36 1200.000 52.66 1500.000 151.49 1500.000 123.21 1500.000 101.00 1500.000 82.82 1500.000 50.50 1800.000 146.34 1800.000 119.03 1800.000 97.56 1800.000 80.00 1800.000 48.78 2100.000 142.10 2100.000 115.57 2100.000 94.73 2100.000 77.68 2100.000 47.37 2600.000 136.58 2600.000 111.07 2600.000 91.04 2600.000 74.65 2600.000 45.52 4000.000 130.68 4000.000 106.29 4000.000 87.12 4000.000 71.44 4000.000 43.56 FIREPLACE RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 CHIMNEY RATES: 2856.00 2323.00 1904.00 1561.00 952.00 FULL BATH RATES: 8160.00 6637.00 5440.00 4461.00 2720.00 HALF BATH RATES: 5304.00 4314.00 3536.00 2900.00 1768.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 75 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 374 03-FR & MAS 238 04-C. BLOCK -20 05-STUCCO 68 07-CEDAR 136 09-METL/GLS 272 10-TILE 136 12-ASB/SD -272 13-CMP/SGL -340 14-WE SHG 177 15-LOGS 340 18-CEMBOARD 306 19-BRICK/LC 95 20-BRICK/JB 442 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -340 02-UNITS -272 04-HT PUMP 340 08-ELECTRIC-BB -136 09-CHWATER 272 10-STEAM 272 11-GASPACK 340 12-WOOD -272 13-RADIANT -136 14-HOTWATER 272 15-HOT-AIR 272 17-CENT-A/C 340 21-PREFAB 102 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 0.94000 0.94000 0.94000 0.94000 0.95000 0.95000 184 37 Structure Class: 08-BANKBLDG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 299.26 1000.000 243.39 1000.000 199.50 1000.000 163.59 1000.000 99.76 2800.000 284.99 2800.000 231.79 2800.000 189.99 2800.000 155.80 2800.000 95.00 5200.000 271.44 5200.000 220.74 5200.000 180.94 5200.000 148.38 5200.000 90.48 7200.000 258.49 7200.000 210.23 7200.000 172.32 7200.000 141.30 7200.000 86.17 9200.000 246.19 9200.000 200.23 9200.000 164.12 9200.000 134.57 9200.000 82.07 11500.000 241.25 11500.000 196.21 11500.000 160.83 11500.000 131.88 11500.000 80.42 13500.000 237.64 13500.000 193.27 13500.000 158.42 13500.000 129.91 13500.000 79.22 14000.000 234.09 14000.000 190.38 14000.000 156.05 14000.000 127.96 14000.000 78.04 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 55 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -250 04-C. BLOCK -250 05-STUCCO -200 06-BD&BATEN -250 07-CEDAR -150 08-SID/SHEA -250 10-TILE -150 11-AL/VYN -250 12-ASB/SD -350 13-CMP/SGL -350 14-WE SHG -250 17-MASONITE -250 18-CEMBOARD -50 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -150 05-WINDUNIT -200 07-FLR/WALL -150 08-ELECTRIC-BB -150 12-WOOD -250 21-PREFAB 75 WALL HEIGHTS: 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 FACTORS: 0.90000 0.92800 0.95300 0.97700 1.00000 1.02300 1.04600 STORY HEIGHTS: 1.00000 1.75000 1.50000 1.25000 1.10000 2.00000 2.50000 3.00000 FACTORS: 1.00000 0.94000 0.94000 1.00000 1.00000 0.95000 0.94000 0.95000 185 38 Structure Class: 09-FASTFOOD Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 280.03 800.000 215.62 800.000 171.98 800.000 142.25 800.000 118.73 1300.000 273.03 1300.000 210.23 1300.000 166.97 1300.000 138.70 1300.000 115.77 1800.000 266.21 1800.000 204.98 1800.000 163.70 1800.000 135.24 1800.000 112.87 2800.000 259.56 2800.000 199.86 2800.000 160.49 2800.000 131.85 2800.000 110.25 3800.000 253.06 3800.000 194.85 3800.000 159.67 3800.000 128.56 3800.000 107.29 4800.000 246.74 4800.000 189.99 4800.000 158.06 4800.000 125.34 4800.000 104.62 6000.000 240.57 6000.000 185.23 6000.000 156.48 6000.000 122.21 6000.000 102.00 8000.000 234.56 8000.000 180.61 8000.000 153.35 8000.000 119.15 8000.000 99.45 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 45 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 75 11-AL/VYN -100 12-ASB/SD -200 13-CMP/SGL -300 14-WE SHG 150 17-MASONITE -100 19-BRICK/LC -150 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -150 05-WINDUNIT -150 06-SOLAR 150 07-FLR/WALL -100 08-ELECTRIC-BB -75 09-CHWATER 300 10-STEAM 100 13-RADIANT -100 14-HOTWATER 75 WALL HEIGHTS: 8.00000 10.00000 11.00000 12.00000 13.00000 14.00000 15.00000 FACTORS: 0.97900 1.00000 1.02100 1.04200 1.06400 1.08500 1.12700 STORY HEIGHTS: FACTORS: 186 39 Structure Class: 10-RESTARNT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 178.25 800.000 144.97 800.000 118.23 800.000 97.44 800.000 59.42 1300.000 174.72 1300.000 142.11 1300.000 116.48 1300.000 95.52 1300.000 58.24 1800.000 172.14 1800.000 140.00 1800.000 114.76 1800.000 94.11 1800.000 57.38 2400.000 170.44 2400.000 138.62 2400.000 113.63 2400.000 93.17 2400.000 56.81 3400.000 168.40 3400.000 136.97 3400.000 112.27 3400.000 92.06 3400.000 56.13 4600.000 164.85 4600.000 134.07 4600.000 109.90 4600.000 90.12 4600.000 54.95 6000.000 160.61 6000.000 130.62 6000.000 107.07 6000.000 87.79 6000.000 53.54 8000.000 157.40 8000.000 128.01 8000.000 104.93 8000.000 86.04 8000.000 52.47 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 75 11-AL/VYN -100 12-ASB/SD -200 13-CMP/SGL -300 14-WE SHG 150 17-MASONITE -100 19-BRICK/LC -150 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -150 05-WINDUNIT -150 06-SOLAR 150 07-FLR/WALL -100 08-ELECTRIC-BB -75 09-CHWATER 300 10-STEAM 100 13-RADIANT -100 14-HOTWATER 75 21-PREFAB 75 WALL HEIGHTS: 8.00000 10.00000 11.00000 12.00000 13.00000 14.00000 15.00000 FACTORS: 0.91500 0.95700 0.97900 1.00000 1.02100 1.04200 1.06400 STORY HEIGHTS: FACTORS: 187 40 Structure Class: 11-MOTEL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 150.66 2000.000 122.54 2000.000 100.44 2000.000 82.36 2000.000 50.22 4500.000 146.27 4500.000 118.96 4500.000 97.51 4500.000 79.96 4500.000 48.76 7000.000 141.99 7000.000 115.47 7000.000 94.66 7000.000 77.61 7000.000 47.34 9500.000 137.88 9500.000 112.14 9500.000 91.92 9500.000 75.38 9500.000 45.96 12000.000 135.09 12000.000 109.87 12000.000 90.06 12000.000 73.84 12000.000 45.04 16000.000 132.09 16000.000 107.68 16000.000 88.26 16000.000 72.37 16000.000 44.18 19000.000 129.75 19000.000 105.53 19000.000 86.49 19000.000 70.92 19000.000 43.25 23000.000 127.17 23000.000 103.42 23000.000 84.77 23000.000 69.51 23000.000 42.40 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -100 05-STUCCO 100 07-CEDAR 100 08-SID/SHEA -150 10-TILE -100 12-ASB/SD -250 13-CMP/SGL -250 14-WE SHG 200 15-LOGS -100 16-PERM/ST 250 19-BRICK/LC -100 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -250 05-WINDUNIT -150 07-FLR/WALL -250 09-CHWATER 300 12-WOOD -250 13-RADIANT -150 14-HOTWATER 100 15-HOT-AIR 100 21-PREFAB 75 WALL HEIGHTS: 14.00000 8.00000 10.00000 12.00000 16.00000 18.00000 20.00000 22.00000 FACTORS: 1.00000 0.88500 0.92100 0.96100 1.04100 1.08600 1.11300 1.18100 STORY HEIGHTS: 1.00000 1.50000 2.00000 2.50000 3.00000 3.50000 4.00000 5.00000 FACTORS: 1.00000 0.95000 0.90000 0.92000 0.95000 0.97000 0.99000 1.00000 188 41 Structure Class: 12-AUDITOIURM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 104.78 2000.000 85.22 2000.000 69.85 2000.000 57.28 2000.000 34.93 4000.000 102.72 4000.000 83.55 4000.000 68.48 4000.000 56.15 4000.000 34.24 6000.000 100.70 6000.000 81.90 6000.000 67.13 6000.000 55.05 6000.000 33.57 8000.000 95.91 8000.000 78.01 8000.000 63.94 8000.000 52.43 8000.000 31.97 10000.000 91.35 10000.000 74.30 10000.000 60.90 10000.000 49.94 10000.000 30.45 12000.000 86.78 12000.000 70.58 12000.000 57.85 12000.000 47.44 12000.000 28.93 14000.000 82.44 14000.000 67.05 14000.000 54.96 14000.000 45.07 14000.000 27.48 16000.000 78.33 16000.000 63.71 16000.000 52.22 16000.000 42.82 16000.000 26.11 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 45 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 06-BD&BATEN 100 07-CEDAR 175 08-SID/SHEA -100 09-METL/GLS 150 10-TILE 90 12-ASB/SD -100 13-CMP/SGL -150 14-WE SHG 150 15-LOGS 100 16-PERM/ST 150 17-MASONITE -100 19-BRICK/LC -100 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -150 02-UNITS -75 04-HT PUMP 125 05-WINDUNIT -150 06-SOLAR 100 08-ELECTRIC-BB -150 09-CHWATER 300 10-STEAM 200 11-GASPACK 100 13-RADIANT 90 14-HOTWATER 200 15-HOT-AIR 275 17-CENT-A/C 100 21-PREFABFP 75 WALL HEIGHTS: 20.00000 14.00000 16.00000 18.00000 8.00000 10.00000 12.00000 FACTORS: 1.10600 0.94500 1.00000 1.05400 0.77600 0.83300 0.88900 STORY HEIGHTS: FACTORS: 189 42 Structure Class: 13-BEAUTYSH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 129.89 200.000 105.64 200.000 86.59 200.000 71.00 200.000 43.30 400.000 126.59 400.000 102.95 400.000 84.39 400.000 69.19 400.000 42.20 800.000 123.25 800.000 100.25 800.000 82.17 800.000 67.38 800.000 41.08 1000.000 119.98 1000.000 97.57 1000.000 79.98 1000.000 65.58 1000.000 40.00 1200.000 113.85 1200.000 92.60 1200.000 75.90 1200.000 62.24 1200.000 37.96 1500.000 102.68 1500.000 83.51 1500.000 68.45 1500.000 56.13 1500.000 34.23 2000.000 99.37 2000.000 80.82 2000.000 66.24 2000.000 54.32 2000.000 33.13 3000.000 67.57 3000.000 79.35 3000.000 65.04 3000.000 53.33 3000.000 32.53 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 150 04-C. BLOCK -50 05-STUCCO 50 07-CEDAR 150 09-METL/GLS 150 10-TILE 100 12-ASB/SD -150 13-CMP/SGL -200 14-WE SHG 150 15-LOGS 100 16-PERM/ST 300 18-CEMBOARD 100 19-BRICK/LC -100 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -200 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 150 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 12-WOOD -200 14-HOTWATER 200 15-HOT-AIR 275 17-CENT-A/C 185 21-PREFAB 75 WALL HEIGHTS: 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 FACTORS: 0.90000 0.92800 0.95300 0.97700 1.00000 1.02300 1.04600 STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 0.94000 0.94000 0.95000 0.95000 0.95000 0.95000 190 43 Structure Class: 14-CAR WASH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 115.63 200.000 94.04 200.000 77.08 200.000 63.21 200.000 38.55 600.000 109.90 600.000 89.39 600.000 73.27 600.000 60.08 600.000 36.63 1000.000 104.35 1000.000 84.87 1000.000 69.57 1000.000 57.05 1000.000 34.79 1400.000 93.91 1400.000 76.37 1400.000 62.61 1400.000 51.34 1400.000 31.31 1800.000 84.53 1800.000 68.75 1800.000 56.38 1800.000 46.21 1800.000 28.18 2200.000 76.06 2200.000 61.86 2200.000 50.70 2200.000 41.57 2200.000 25.36 2600.000 68.34 2600.000 55.58 2600.000 45.55 2600.000 37.35 2600.000 22.78 3000.000 61.62 3000.000 50.11 3000.000 41.08 3000.000 33.69 3000.000 20.54 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: 14.00000 15.00000 9.00000 10.00000 12.00000 13.00000 8.00000 FACTORS: 1.04600 1.06900 0.92800 0.95300 1.00000 1.02300 0.90000 STORY HEIGHTS: FACTORS: 191 44 Structure Class: 15-AUTOGARG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 98.35 800.000 79.99 800.000 65.57 800.000 53.76 800.000 32.79 2000.000 79.27 2000.000 64.47 2000.000 52.85 2000.000 43.33 2000.000 26.42 4500.000 67.66 4500.000 55.02 4500.000 45.10 4500.000 36.98 4500.000 22.56 7000.000 61.28 7000.000 49.85 7000.000 40.86 7000.000 33.50 7000.000 20.42 9000.000 57.99 9000.000 47.17 9000.000 38.66 9000.000 31.70 9000.000 19.34 11000.000 57.39 11000.000 46.68 11000.000 38.27 11000.000 31.37 11000.000 19.13 14000.000 57.04 14000.000 46.40 14000.000 38.03 14000.000 31.18 14000.000 19.01 17000.000 55.66 17000.000 45.27 17000.000 37.77 17000.000 30.43 17000.000 18.55 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 100 05-STUCCO 50 07-CEDAR 100 09-METL/GLS 150 12-ASB/SD -150 13-CMP/SGL -150 14-WE SHG 150 15-LOGS 100 16-PERM/ST 250 18-CEMBOARD 200 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 03-CENTRAL 175 04-HT PUMP 300 07-FLR/WALL -100 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 275 17-CENT-A/C 275 WALL HEIGHTS: 14.00000 16.00000 12.00000 10.00000 18.00000 20.00000 8.00000 FACTORS: 1.00000 1.04100 0.96100 0.92100 1.08600 1.13300 0.88500 STORY HEIGHTS: FACTORS: 192 45 Structure Class: 16-AUTOSHRM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 157.04 800.000 127.72 800.000 104.70 800.000 85.84 800.000 52.34 1100.000 153.96 1100.000 125.23 1100.000 102.64 1100.000 84.18 1100.000 51.32 1800.000 150.95 1800.000 122.76 1800.000 100.63 1800.000 82.52 1800.000 50.32 3000.000 147.97 3000.000 120.35 3000.000 98.66 3000.000 80.89 3000.000 49.33 5000.000 145.09 5000.000 118.00 5000.000 96.73 5000.000 79.32 5000.000 48.36 6500.000 142.17 6500.000 115.64 6500.000 94.79 6500.000 77.73 6500.000 47.39 9000.000 139.34 9000.000 113.34 9000.000 92.89 9000.000 76.17 9000.000 46.45 12000.000 136.53 12000.000 111.05 12000.000 91.03 12000.000 74.63 12000.000 45.51 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 100 05-STUCCO 50 07-CEDAR 100 09-METL/GLS 150 12-ASB/SD -150 13-CMP/SGL -150 14-WE SHG 150 15-LOGS 100 16-PERM/ST 250 18-CEMBOARD 200 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 03-CENTRAL 175 04-HT PUMP 300 07-FLR/WALL -100 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 275 17-CENT-A/C 275 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96100 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 193 46 Structure Class: 18-CNTRYCLB Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 124.64 2000.000 101.37 2000.000 83.09 2000.000 68.14 2000.000 41.55 4000.000 122.20 4000.000 99.39 4000.000 81.47 4000.000 66.80 4000.000 40.73 6000.000 119.79 6000.000 97.43 6000.000 79.86 6000.000 65.49 6000.000 39.93 8000.000 118.62 8000.000 96.48 8000.000 79.08 8000.000 64.84 8000.000 39.54 10000.000 118.37 10000.000 96.28 10000.000 78.91 10000.000 64.71 10000.000 39.46 12000.000 117.91 12000.000 95.90 12000.000 78.61 12000.000 64.46 12000.000 39.30 14000.000 117.20 14000.000 95.32 14000.000 78.13 14000.000 64.07 14000.000 39.07 16000.000 116.03 16000.000 94.37 16000.000 77.35 16000.000 63.43 16000.000 38.68 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 100 04-C. BLOCK -100 07-CEDAR 100 09-METL/GLS 250 10- TILE 100 12-ASB/SD -225 13-CMP/SGL -275 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 100 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -350 02-UNITS -250 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -350 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFAB 75 WALL HEIGHTS: 11.00000 12.00000 13.00000 7.00000 8.00000 9.00000 10.00000 FACTORS: 1.02700 1.05500 1.08400 0.92200 0.94700 0.97300 1.00000 STORY HEIGHTS: 3.00000 2.50000 2.25000 1.00000 1.25000 1.50000 1.75000 2.00000 FACTORS: 0.95000 0.95000 0.95000 1.00000 1.00000 0.94000 0.94000 0.95000 194 47 Structure Class: 19-COMDNTWN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 95.66 1000.000 77.81 1000.000 63.78 1000.000 52.29 1000.000 31.88 3000.000 89.49 3000.000 72.79 3000.000 59.66 3000.000 48.92 3000.000 29.82 4000.000 83.93 4000.000 68.27 4000.000 55.95 4000.000 45.88 4000.000 27.98 5000.000 79.12 5000.000 64.35 5000.000 52.75 5000.000 43.25 5000.000 26.37 6000.000 78.05 6000.000 0.00 6000.000 52.03 6000.000 42.67 6000.000 26.02 7000.000 75.83 7000.000 61.67 7000.000 50.56 7000.000 41.46 7000.000 25.27 8000.000 73.27 8000.000 59.58 8000.000 48.84 8000.000 45.05 8000.000 24.43 9000.000 69.58 9000.000 56.59 9000.000 46.38 9000.000 38.04 9000.000 23.02 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 250 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 100 15-LOGS 100 16-PERM/ST 100 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 07-FLR/WALL 100 09-CHWATER 250 10-STEAM 150 11-GASPACK 300 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 275 17-CENT-A/C 200 WALL HEIGHTS: 18.00000 14.00000 16.00000 20.00000 10.00000 8.00000 12.00000 FACTORS: 1.08600 1.00000 1.04100 1.13300 0.92100 0.88500 0.96000 STORY HEIGHTS: 1.00000 1.50000 2.00000 2.50000 3.00000 4.00000 5.00000 6.00000 FACTORS: 1.00000 0.95000 0.90000 0.92000 0.95000 0.99000 1.00000 1.00000 195 48 Structure Class: 21-COTTAGE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 250.000 109.14 250.000 90.19 250.000 71.23 250.000 64.80 250.000 58.37 300.000 102.79 300.000 86.65 300.000 70.52 300.000 61.90 300.000 53.30 350.000 98.43 350.000 84.11 350.000 69.81 350.000 59.65 350.000 49.49 400.000 96.60 400.000 83.12 400.000 69.66 400.000 58.85 400.000 48.07 500.000 94.41 500.000 80.98 500.000 67.55 500.000 57.01 500.000 46.45 600.000 92.32 600.000 78.93 600.000 65.53 600.000 55.13 600.000 44.73 800.000 88.99 800.000 75.93 800.000 62.89 800.000 52.80 800.000 42.72 1200.000 86.61 1200.000 68.62 1200.000 60.38 1200.000 50.93 1200.000 41.49 FIREPLACE RATES: 3750.00 3050.00 2500.00 2050.00 1250.00 CHIMNEY RATES: 1312.50 1067.50 875.00 717.50 437.50 FULL BATH RATES: 3750.00 3050.00 2500.00 2050.00 1250.00 HALF BATH RATES: 2437.50 1982.50 1625.00 1332.50 812.50 FIXTURE RATES: 1237.50 1006.50 825.00 676.50 412.50 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 165 03-FR & MAS 100 04-C. BLOCK -15 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 175 09-METL/GLS 200 10-TILE 100 11-AL/VYN 50 12-ASB/SD -50 13-CMP/SGL -100 14-WE SHG 100 15-LOGS 100 16-PERM/ST 100 18-CEMBOARD 125 19-BRICK/LC 70 20-BRICK/JB 225 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -90 02-UNITS 30 03-CENTRAL 125 04-HT PUMP 250 06-SOLAR 150 07-FLR/WALL 50 08-ELECTRIC-BB 50 09-CHWATER 300 10-STEAM 200 11-GASPACK 250 13-RADIANT 90 14-HOTWATER 200 15-HOT-AIR 275 17-CENT-A/C 100 21-PREFAB 75 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 2.50000 3.00000 1.25000 1.50000 1.75000 2.00000 2.25000 1.00000 FACTORS: 0.88000 0.91000 0.96000 0.94000 0.92000 0.82000 0.85000 1.00000 196 49 Structure Class: 22-TYPOFFCE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 170.67 1000.000 138.82 1000.000 113.79 1000.000 93.30 1000.000 56.89 1800.000 151.63 1800.000 123.33 1800.000 101.09 1800.000 82.90 1800.000 50.54 2800.000 135.33 2800.000 110.08 2800.000 90.22 2800.000 73.99 2800.000 45.12 3800.000 131.97 3800.000 107.33 3800.000 87.98 3800.000 72.14 3800.000 43.98 5200.000 131.19 5200.000 106.71 5200.000 87.46 5200.000 71.72 5200.000 43.72 6800.000 129.88 6800.000 105.64 6800.000 86.59 6800.000 71.09 6800.000 43.29 8400.000 128.06 8400.000 104.17 8400.000 87.37 8400.000 70.00 8400.000 42.69 10400.000 125.55 10400.000 102.11 10400.000 83.71 10400.000 68.64 10400.000 41.84 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 100 05-STUCCO 50 07-CEDAR 150 09-METL/GLS 250 10-TILE 100 12-ASB/SD -225 13-CMP/SGL -275 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBD 100 19-BRICK/LC -25 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -350 02-UNITS -250 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -350 14-HOTWATER 100 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFAB 75 WALL HEIGHTS: 9.00000 10.00000 13.00000 11.00000 12.00000 8.00000 14.00000 FACTORS: 0.92800 0.95300 1.02300 0.97700 1.00000 0.90000 1.04600 STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 1.00000 0.94000 0.94000 0.95000 0.95000 0.95000 197 50 Structure Class: 23-BARBERSH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 129.89 200.000 105.64 200.000 86.59 200.000 71.00 200.000 43.30 400.000 126.59 400.000 102.95 400.000 84.39 400.000 69.19 400.000 42.20 800.000 123.25 800.000 100.25 800.000 82.17 800.000 67.38 800.000 41.08 1000.000 119.98 1000.000 97.57 1000.000 79.98 1000.000 65.58 1000.000 40.00 1200.000 113.85 1200.000 92.60 1200.000 75.90 1200.000 62.24 1200.000 37.96 1500.000 102.68 1500.000 83.51 1500.000 68.45 1500.000 56.13 1500.000 34.23 2000.000 99.37 2000.000 80.82 2000.000 66.24 2000.000 54.32 2000.000 33.13 3000.000 97.57 3000.000 79.35 3000.000 65.04 3000.000 53.33 3000.000 32.53 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 150 04-C. BLOCK -50 05-STUCCO 50 07-CEDAR 150 09-METL/GLS 150 10-TILE 100 12-ASB/SD -150 13-CMP/SGL -200 14-WE SHG 150 15-LOGS 100 16-PERM/ST 300 18-CEMBOARD 100 19-BRICK/LC -100 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -200 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 50 07-FLR/WALL -100 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 12-WOOD -200 14-HOTWATER 200 15-HOT-AIR 275 17-CENT-A/C 185 21-PREFAB 75 WALL HEIGHTS: 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 FACTORS: 0.90000 0.92800 0.95300 0.97700 1.00000 1.02300 1.04600 STORY HEIGHTS: 2.00000 2.25000 2.50000 3.00000 1.00000 1.25000 1.50000 1.75000 FACTORS: 0.95000 0.95000 0.95000 0.95000 1.00000 1.00000 0.94000 0.94000 198 51 Structure Class: 24-MED OFFC Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 156.15 1000.000 127.00 1000.000 104.10 1000.000 85.36 1000.000 52.05 2000.000 153.09 2000.000 124.50 2000.000 102.06 2000.000 83.68 2000.000 51.03 3000.000 150.08 3000.000 122.07 3000.000 100.05 3000.000 82.05 3000.000 50.03 4500.000 147.13 4500.000 119.67 4500.000 98.09 4500.000 80.43 4500.000 49.04 6500.000 144.26 6500.000 117.33 6500.000 96.18 6500.000 78.86 6500.000 48.08 8500.000 139.92 8500.000 113.80 8500.000 93.28 8500.000 76.49 8500.000 46.64 11000.000 134.30 11000.000 109.24 11000.000 89.54 11000.000 73.42 11000.000 44.76 13000.000 127.59 13000.000 103.77 13000.000 85.06 13000.000 69.75 13000.000 42.53 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 125 05-STUCCO 50 07-CEDAR 150 09-METL/GLS 250 10-TILE 100 12-ASB/SD -225 13-CMP/SGL -275 14-WE SHG 150 15-LOGS 100 16-PERM/ST -225 18-CEMBOARD 100 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -350 02-UNITS -250 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -350 14-HOTWATER 100 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFAB 75 WALL HEIGHTS: 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 FACTORS: 0.90000 0.92800 0.95300 0.97700 1.00000 1.02300 1.04600 STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 0.94000 0.94000 0.95000 0.95000 0.95000 0.95000 199 52 Structure Class: 25-FRATERNL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 117.89 500.000 95.89 500.000 78.60 500.000 64.45 500.000 39.30 1000.000 112.23 1000.000 91.28 1000.000 74.82 1000.000 61.35 1000.000 37.41 2000.000 106.92 2000.000 86.96 2000.000 71.28 2000.000 58.45 2000.000 35.64 3000.000 101.56 3000.000 82.60 3000.000 67.71 3000.000 55.52 3000.000 33.85 4000.000 96.46 4000.000 78.45 4000.000 64.31 4000.000 52.73 4000.000 32.15 5000.000 91.67 5000.000 74.56 5000.000 61.12 5000.000 50.12 5000.000 30.56 6000.000 88.89 6000.000 72.29 6000.000 59.26 6000.000 48.59 6000.000 29.63 7000.000 86.20 7000.000 70.11 7000.000 57.46 7000.000 47.12 7000.000 28.73 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 55 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 100 05-STUCCO 50 07-CEDAR 150 09-METL/GLS 250 10-TILE 100 12-ASB/SD -225 13-CMP/SGL -275 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 100 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -350 02-UNITS -250 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -350 14-HOTWATER 100 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFAB 75 WALL HEIGHTS: 20.00000 18.00000 10.00000 12.00000 14.00000 16.00000 8.00000 FACTORS: 1.10600 1.05400 0.83300 0.88900 0.94500 1.00000 0.77600 STORY HEIGHTS: 3.00000 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 FACTORS: 0.95000 1.00000 1.00000 0.94000 0.94000 0.95000 0.95000 0.95000 200 53 Structure Class: 26-SVCGARAG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 94.49 2000.000 76.85 2000.000 62.99 2000.000 51.66 2000.000 31.49 4000.000 91.74 4000.000 74.62 4000.000 61.16 4000.000 50.16 4000.000 30.59 6000.000 89.07 6000.000 72.45 6000.000 59.37 6000.000 48.68 6000.000 29.69 8000.000 73.33 8000.000 71.02 8000.000 58.22 8000.000 47.74 8000.000 29.11 10000.000 85.62 10000.000 69.63 10000.000 57.07 10000.000 46.80 10000.000 28.54 12000.000 83.88 12000.000 68.22 12000.000 55.92 12000.000 45.85 12000.000 27.96 14000.000 81.37 14000.000 66.18 14000.000 54.24 14000.000 44.49 14000.000 27.12 16000.000 78.10 16000.000 63.52 16000.000 52.07 16000.000 42.70 16000.000 26.03 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 100 05-STUCCO 50 07-CEDAR 100 09-METL/GLS 150 12-ASB/SD -150 13-CMP/SGL -150 14-WE SHG 150 15-LOGS 100 16-PERM/ST 250 18-CEMBOARD 200 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 03-CENTRAL 175 04-HT PUMP 300 07-FLR/WALL -100 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 275 17-CENT-A/C 275 WALL HEIGHTS: 16.00000 18.00000 20.00000 8.00000 10.00000 12.00000 14.00000 FACTORS: 1.04100 1.08600 1.13300 0.88500 0.92100 0.96000 1.00000 STORY HEIGHTS: FACTORS: 201 54 Structure Class: 28-RETSTORE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 151.24 500.000 123.01 500.000 100.83 500.000 82.68 500.000 50.41 1000.000 144.02 1000.000 117.14 1000.000 96.02 1000.000 78.73 1000.000 48.00 1500.000 137.18 1500.000 111.25 1500.000 91.45 1500.000 74.99 1500.000 45.73 2000.000 130.64 2000.000 106.24 2000.000 87.09 2000.000 71.41 2000.000 43.55 2500.000 124.43 2500.000 101.20 2500.000 34.36 2500.000 68.02 2500.000 41.47 3000.000 121.92 3000.000 99.16 3000.000 81.28 3000.000 66.65 3000.000 40.65 5000.000 119.49 5000.000 97.18 5000.000 79.66 5000.000 65.32 5000.000 39.84 7000.000 117.91 7000.000 95.24 7000.000 78.07 7000.000 64.02 7000.000 39.04 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 100 15-LOGS 100 16-PERM/ST 100 19-BRICK/LC -50 20-BRICK/JB 350 3 CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -100 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 07-FLR/WALL 100 09-CHWATER 250 10-STEAM 150 11-GASPACK 300 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 275 17-CENT-A/C 200 21-PREFABFP 75 WALL HEIGHTS: 8.00000 10.00000 11.00000 12.00000 13.00000 14.00000 15.00000 FACTORS: 0.91500 0.95700 0.97900 1.00000 1.02100 1.04200 1.06400 STORY HEIGHTS: FACTORS: 202 55 Structure Class: 29-STORGARG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 54.56 2000.000 44.37 2000.000 36.37 2000.000 29.83 2000.000 18.18 4000.000 49.41 4000.000 40.19 4000.000 32.95 4000.000 27.01 4000.000 16.47 6000.000 47.72 6000.000 38.82 6000.000 31.82 6000.000 26.10 6000.000 15.90 8000.000 46.48 8000.000 37.79 8000.000 30.98 8000.000 25.40 8000.000 15.50 10000.000 45.39 10000.000 36.92 10000.000 30.26 10000.000 24.81 10000.000 15.13 12000.000 44.93 12000.000 36.55 12000.000 29.96 12000.000 24.56 12000.000 14.97 14000.000 44.00 14000.000 35.79 14000.000 29.34 14000.000 24.05 14000.000 14.67 16000.000 43.23 16000.000 35.16 16000.000 28.82 16000.000 23.63 16000.000 14.41 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 75 06-BD&BATEN 100 07-CEDAR 150 09-METL/GLS 150 10-TILE 100 12-ASB/SD -150 13-CMP/SGL -200 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-UNITS -100 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 07-FLR/WALL 100 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 14-HOTWATER 100 15-HOT-AIR 250 21-PREFAB 75 WALL HEIGHTS: 20.00000 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 FACTORS: 1.13300 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 STORY HEIGHTS: FACTORS: 203 56 Structure Class: 30-FEEDMILL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 400.000 22.64 400.000 18.41 400.000 15.09 400.000 12.38 400.000 7.55 600.000 22.41 600.000 18.22 600.000 14.94 600.000 12.25 600.000 7.47 1000.000 21.96 1000.000 17.86 1000.000 14.64 1000.000 12.01 1000.000 7.32 1400.000 21.55 1400.000 17.53 1400.000 14.37 1400.000 11.78 1400.000 7.18 1800.000 21.32 1800.000 17.34 1800.000 14.21 1800.000 11.65 1800.000 7.11 2500.000 20.64 2500.000 16.79 2500.000 13.76 2500.000 11.28 2500.000 6.88 3500.000 20.26 3500.000 16.48 3500.000 13.51 3500.000 11.08 3500.000 6.75 5500.000 19.40 5500.000 15.78 5500.000 12.94 5500.000 10.61 5500.000 6.47 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 175 09-METL/GLS 250 10-TILE 100 11-AL/VYN 50 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 100 18-CEMBOARD 100 19-BRICK/LC 70 20-BRICK/JB 300 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-UNITS 30 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 150 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 14-HOTWATER 200 15-HOT-AIR 250 17-CENT-A/C 125 WALL HEIGHTS: 12.00000 13.00000 7.00000 8.00000 9.00000 10.00000 11.00000 FACTORS: 1.05500 1.08400 0.92200 0.94700 0.97300 1.00000 1.02700 STORY HEIGHTS: FACTORS: 204 57 Structure Class: 31-CONV MKT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 123.31 500.000 100.29 500.000 82.21 500.000 67.40 500.000 41.10 1000.000 117.45 1000.000 95.53 1000.000 78.30 1000.000 64.21 1000.000 39.15 1500.000 114.02 1500.000 92.74 1500.000 76.01 1500.000 62.33 1500.000 38.01 2000.000 110.69 2000.000 90.03 2000.000 73.79 2000.000 60.52 2000.000 36.90 2500.000 107.49 2500.000 87.42 2500.000 71.66 2500.000 58.77 2500.000 35.84 3000.000 106.41 3000.000 86.55 3000.000 70.94 3000.000 58.17 3000.000 35.47 5000.000 104.28 5000.000 84.81 5000.000 69.52 5000.000 57.01 5000.000 34.76 7000.000 102.19 7000.000 83.11 7000.000 68.12 7000.000 55.87 7000.000 34.07 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -100 05-STUCCO 50 07-CEDAR 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 150 09-CHWATER 300 10-STEAM 100 12-WOOD -200 14-HOTWATER 100 15-HOT-AIR 200 21-PREFAB 75 WALL HEIGHTS: 8.00000 10.00000 14.00000 11.00000 12.00000 13.00000 15.00000 FACTORS: 0.91500 0.95700 1.04200 0.97900 1.00000 1.02100 1.06400 STORY HEIGHTS: FACTORS: 205 58 Structure Class: 32-DISCOUNT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 69.83 2000.000 56.79 2000.000 46.55 2000.000 38.17 2000.000 23.28 4000.000 67.14 4000.000 54.61 4000.000 44.76 4000.000 36.70 4000.000 22.38 7000.000 64.56 7000.000 52.51 7000.000 43.04 7000.000 35.30 7000.000 21.52 10000.000 62.07 10000.000 50.49 10000.000 41.38 10000.000 33.93 10000.000 20.69 16000.000 59.70 16000.000 48.55 16000.000 39.80 16000.000 32.63 16000.000 19.90 20000.000 56.71 20000.000 46.12 20000.000 37.81 20000.000 31.00 20000.000 18.90 24000.000 53.87 24000.000 43.82 24000.000 35.92 24000.000 29.45 24000.000 17.96 40000.000 42.00 40000.000 33.44 40000.000 32.32 40000.000 21.08 40000.000 13.86 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 05-STUCCO 50 07-CEDAR 100 08-SID/SHEA -100 10-TILE 150 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 200 15-LOGS 100 16-PERM/ST 225 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 150 09-CHWATER 300 10-STEAM 150 12-WOOD -200 14-HOTWATER 150 15-HOT-AIR 200 WALL HEIGHTS: 8.00000 10.00000 11.00000 12.00000 13.00000 14.00000 15.00000 FACTORS: 0.91500 0.95700 0.97900 1.00000 1.02100 1.04200 1.06400 STORY HEIGHTS: FACTORS: 206 59 Structure Class: 33-SUPERMKT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 8000.000 123.51 8000.000 100.46 8000.000 82.34 8000.000 67.52 8000.000 41.18 10500.000 122.31 10500.000 99.48 10500.000 81.54 10500.000 66.87 10500.000 40.77 13000.000 121.09 13000.000 98.49 13000.000 80.73 13000.000 66.20 13000.000 40.37 19000.000 119.91 19000.000 97.53 19000.000 79.95 19000.000 65.55 19000.000 39.98 30000.000 115.11 30000.000 93.63 30000.000 76.74 30000.000 62.93 30000.000 38.37 41000.000 105.51 41000.000 85.82 41000.000 70.34 41000.000 57.68 41000.000 35.18 65000.000 92.32 65000.000 75.09 65000.000 61.55 65000.000 50.46 65000.000 30.78 75000.000 90.46 75000.000 73.58 75000.000 60.32 75000.000 49.46 75000.000 30.15 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 05-STUCCO 50 07-CEDAR 100 08-SID/SHEA -100 10-TILE 150 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 100 15-LOGS 100 16-PERM/ST 225 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 150 09-CHWATER 300 10-STEAM 150 12-WOOD -200 14-HOTWATER 150 15-HOT-AIR 200 WALL HEIGHTS: 12.00000 10.00000 14.00000 15.00000 13.00000 11.00000 8.00000 FACTORS: 1.00000 0.95700 1.04200 1.06400 1.02100 0.97900 0.91500 STORY HEIGHTS: FACTORS: 207 60 Structure Class: 34-COMERCIL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 61.51 500.000 50.03 500.000 41.00 500.000 33.63 500.000 20.51 1400.000 55.97 1400.000 45.52 1400.000 37.31 1400.000 30.60 1400.000 18.66 2600.000 51.82 2600.000 42.15 2600.000 34.55 2600.000 28.33 2600.000 17.27 4600.000 46.51 4600.000 37.83 4600.000 31.01 4600.000 25.42 4600.000 15.50 7000.000 42.74 7000.000 34.77 7000.000 28.50 7000.000 23.36 7000.000 14.24 10000.000 38.82 10000.000 31.57 10000.000 25.87 10000.000 21.22 10000.000 12.94 15000.000 36.30 15000.000 29.52 15000.000 24.20 15000.000 19.85 15000.000 12.10 20000.000 34.64 20000.000 28.17 20000.000 23.10 20000.000 18.94 20000.000 11.50 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 05-STUCCO 50 07-CEDAR 100 09-METL/GLS 250 10-TILE 150 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS 50 03-CENTRAL 150 04-HT PUMP 250 06-SOLAR 100 09-CHWATER 300 10-STEAM 100 11-GASPACK 250 12-WOOD -200 14-HOTWATER 100 15-HOT-AIR 200 17-CENT-A/C 125 21-PREFAB 75 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: 2.50000 3.00000 4.00000 1.00000 1.50000 2.00000 5.00000 6.00000 FACTORS: 0.92000 0.94000 0.96000 1.00000 0.95000 0.90000 0.98000 1.00000 208 61 Structure Class: 35-MINIWHSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 64.72 800.000 52.62 800.000 43.14 800.000 35.37 800.000 21.58 1100.000 63.44 1100.000 51.59 1100.000 42.30 1100.000 34.69 1100.000 21.14 1350.000 62.20 1350.000 50.59 1350.000 41.46 1350.000 34.00 1350.000 20.74 1800.000 60.99 1800.000 49.60 1800.000 40.65 1800.000 33.34 1800.000 20.34 2300.000 59.80 2300.000 48.63 2300.000 39.87 2300.000 32.69 2300.000 19.93 3000.000 59.20 3000.000 48.14 3000.000 39.46 3000.000 32.36 3000.000 19.74 4000.000 58.59 4000.000 47.65 4000.000 39.06 4000.000 32.03 4000.000 19.53 5000.000 57.44 5000.000 46.71 5000.000 38.29 5000.000 31.40 5000.000 19.15 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 02-BRICK 100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 250 10-TILE 150 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-UNITS 30 03-CENTRAL 150 04-HT PUMP 300 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 13-RADIANT 100 14-HOTWATER 200 17-CENT-A/C 125 WALL HEIGHTS: 13.00000 7.00000 9.00000 10.00000 11.00000 12.00000 8.00000 FACTORS: 1.08400 0.92200 0.97300 1.00000 1.02700 1.05500 0.94700 STORY HEIGHTS: FACTORS: 209 62 Structure Class: 36-SHOPCNTR Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 141.18 2000.000 114.83 2000.000 94.12 2000.000 77.18 2000.000 47.06 4000.000 138.41 4000.000 112.57 4000.000 92.28 4000.000 75.67 4000.000 46.14 6000.000 135.71 6000.000 110.37 6000.000 90.48 6000.000 74.18 6000.000 45.23 8000.000 133.00 8000.000 108.18 8000.000 88.68 8000.000 72.71 8000.000 44.34 10000.000 130.44 10000.000 106.09 10000.000 86.96 10000.000 71.31 10000.000 43.48 14000.000 125.21 14000.000 101.83 14000.000 83.46 14000.000 68.45 14000.000 41.73 16000.000 120.20 16000.000 97.77 16000.000 80.14 16000.000 65.71 16000.000 40.06 18000.000 115.39 18000.000 93.85 18000.000 76.93 18000.000 63.08 18000.000 38.46 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 05-STUCCO 50 07-CEDAR 100 08-SID/SHEA -100 10-TILE 150 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 100 15-LOGS 225 18-CEMBOARD -50 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 150 09-CHWATER 300 10-STEAM 150 12-WOOD -250 14-HOTWATER 150 15-HOT-AIR 200 WALL HEIGHTS: 10.00000 11.00000 12.00000 14.00000 15.00000 13.00000 8.00000 FACTORS: 0.95700 0.97900 1.00000 1.04200 1.06400 1.02100 0.91500 STORY HEIGHTS: FACTORS: 210 63 Structure Class: 37-WAREHOUS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 50.91 5000.000 41.40 5000.000 33.94 5000.000 27.82 5000.000 16.96 10000.000 49.91 10000.000 40.60 10000.000 33.27 10000.000 27.29 10000.000 16.64 15000.000 48.94 15000.000 39.80 15000.000 32.62 15000.000 26.75 15000.000 16.32 20000.000 47.99 20000.000 39.02 20000.000 31.99 20000.000 26.23 20000.000 16.00 25000.000 47.03 25000.000 38.25 25000.000 31.36 25000.000 25.72 25000.000 15.68 30000.000 44.68 30000.000 36.34 30000.000 29.79 30000.000 24.42 30000.000 14.89 40000.000 42.43 40000.000 34.51 40000.000 28.28 40000.000 23.20 40000.000 14.15 50000.000 40.31 50000.000 32.79 50000.000 26.88 50000.000 22.03 50000.000 13.44 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 100 05-STUCCO 50 06-BD&BATEN 150 07-CEDAR 150 09-METL/GLS 150 10-TILE 100 11-AL/VYN 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -25 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-UNITS 50 03-CENTRAL 150 04-HT PUMP 300 08-ELECTRIC-BB 50 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 13-RADIANT 90 14-HOTWATER 200 17-CENT-A/C 175 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 211 64 Structure Class: 38-WAREHOUS TRANSIT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 48.69 5000.000 39.60 5000.000 32.46 5000.000 26.62 5000.000 16.23 6000.000 47.73 6000.000 38.82 6000.000 31.82 6000.000 26.09 6000.000 15.91 8000.000 47.03 8000.000 38.25 8000.000 31.35 8000.000 25.71 8000.000 15.68 10000.000 46.41 10000.000 37.75 10000.000 30.94 10000.000 25.37 10000.000 15.47 12000.000 45.05 12000.000 36.64 12000.000 30.03 12000.000 24.62 12000.000 15.02 15000.000 42.62 15000.000 34.66 15000.000 28.41 15000.000 23.30 15000.000 14.21 20000.000 39.32 20000.000 31.98 20000.000 26.21 20000.000 21.49 20000.000 13.11 25000.000 35.36 25000.000 28.76 25000.000 23.57 25000.000 19.33 25000.000 11.79 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 55 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 100 05-STUCCO 50 06-BD&BATEN 150 07-CEDAR 150 09-METL/GLS 150 10-TILE 100 11-AL/VYN 100 12-ASB/SD -200 13-CMP/SGL -250 15-LOGS 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -25 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-UNITS 50 03-CENTRAL 150 04-HT PUMP 300 08-ELECTRIC-BB 50 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 13-RADIANT 90 14-HOTWATER 200 17-CENT-A/C 175 WALL HEIGHTS: 18.00000 20.00000 10.00000 12.00000 14.00000 16.00000 8.00000 FACTORS: 1.08600 1.13300 0.92100 0.96000 1.00000 1.04100 0.88500 STORY HEIGHTS: FACTORS: 212 65 Structure Class: 39-WAREHOUS DISTRIBUTION Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 39.52 5000.000 32.14 5000.000 26.35 5000.000 21.60 5000.000 13.17 6000.000 38.00 6000.000 30.91 6000.000 25.33 6000.000 20.77 6000.000 12.67 8000.000 36.55 8000.000 29.73 8000.000 24.37 8000.000 19.98 8000.000 12.18 10000.000 35.15 10000.000 28.58 10000.000 23.43 10000.000 19.21 10000.000 11.72 12000.000 34.44 12000.000 28.01 12000.000 22.96 12000.000 18.82 12000.000 11.48 15000.000 33.40 15000.000 27.16 15000.000 22.26 15000.000 18.26 15000.000 11.13 20000.000 32.06 20000.000 26.08 20000.000 21.37 20000.000 17.53 20000.000 10.69 25000.000 30.46 25000.000 24.77 25000.000 20.31 25000.000 16.65 25000.000 10.15 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 55 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 100 05-STUCCO 50 06-BD&BATEN 150 07-CEDAR 150 09-METL/GLS 150 10-TILE 100 11-AL/VYN 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -25 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-UNITS 50 03-CENTRAL 150 04-HT PUMP 300 08-ELECTRIC-BB 50 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 13-RADIANT 90 14-HOTWATER 200 17-CENT-A/C 175 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 213 66 Structure Class: 40-TOB WHSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10000.000 25.13 10000.000 20.44 10000.000 16.75 10000.000 13.74 10000.000 8.38 20000.000 24.12 20000.000 19.62 20000.000 16.08 20000.000 13.19 20000.000 8.04 30000.000 23.17 30000.000 18.84 30000.000 15.44 30000.000 12.66 30000.000 7.72 40000.000 22.23 40000.000 18.08 40000.000 14.82 40000.000 12.15 40000.000 7.41 50000.000 21.33 50000.000 17.35 50000.000 14.22 50000.000 11.66 50000.000 7.11 60000.000 20.26 60000.000 16.48 60000.000 13.51 60000.000 11.08 60000.000 6.75 70000.000 19.26 70000.000 15.66 70000.000 12.84 70000.000 10.53 70000.000 6.42 80000.000 18.30 80000.000 14.88 80000.000 12.20 80000.000 10.00 80000.000 6.10 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 55 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 75 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 150 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -25 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-UNITS 50 03-CENTRAL 150 04-HT PUMP 300 08-ELECTRIC-BB 50 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 13-RADIANT 90 14-HOTWATER 200 17-CENT-A/C 175 WALL HEIGHTS: 20.00000 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 FACTORS: 1.13300 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 STORY HEIGHTS: FACTORS: 214 67 Structure Class: 41-VETHOSPL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 127.81 1000.000 103.95 1000.000 85.21 1000.000 69.87 1000.000 42.60 2000.000 125.30 2000.000 101.91 2000.000 83.53 2000.000 68.50 2000.000 41.77 3000.000 122.86 3000.000 99.93 3000.000 81.91 3000.000 67.16 3000.000 40.95 4000.000 120.45 4000.000 97.97 4000.000 80.30 4000.000 65.85 4000.000 40.15 5000.000 118.04 5000.000 96.01 5000.000 78.69 5000.000 64.53 5000.000 39.35 6000.000 115.67 6000.000 94.07 6000.000 77.11 6000.000 63.23 6000.000 38.56 7000.000 112.20 7000.000 91.26 7000.000 74.80 7000.000 61.34 7000.000 37.40 8000.000 108.85 8000.000 88.53 8000.000 72.57 8000.000 59.50 8000.000 36.28 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -50 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 100 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 150 09-CHWATER 300 10-STEAM 100 12-WOOD -200 14-HOTWATER 100 15-HOT-AIR 200 21-PREFAB 75 WALL HEIGHTS: 11.00000 12.00000 13.00000 14.00000 8.00000 9.00000 10.00000 FACTORS: 0.97700 1.00000 1.02300 1.04600 0.90000 0.92800 0.95300 STORY HEIGHTS: FACTORS: 215 68 Structure Class: 42-POSTOFFC Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 127.96 1000.000 104.07 1000.000 85.31 1000.000 69.95 1000.000 42.65 3500.000 127.05 3500.000 103.33 3500.000 84.70 3500.000 69.45 3500.000 42.35 6000.000 124.92 6000.000 101.60 6000.000 83.28 6000.000 68.29 6000.000 41.64 8500.000 121.18 8500.000 98.56 8500.000 80.78 8500.000 66.24 8500.000 40.39 11000.000 114.68 11000.000 93.27 11000.000 76.45 11000.000 62.69 11000.000 38.23 13500.000 105.24 13500.000 85.59 13500.000 70.16 13500.000 57.53 13500.000 35.08 16000.000 92.24 16000.000 75.02 16000.000 61.49 16000.000 50.42 16000.000 30.75 19000.000 78.77 19000.000 64.07 19000.000 52.51 19000.000 43.06 19000.000 26.26 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -200 03-FR & MAS 75 04-C. BLOCK -100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 100 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 05-WINDUNIT -150 06-SOLAR 150 09-CHWATER 300 10-STEAM 100 12-WOOD -250 14-HOTWATER 150 15-HOT-AIR 200 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 216 69 Structure Class: 43-SOLARIUM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 40.000 234.53 40.000 211.12 40.000 175.93 40.000 140.75 40.000 116.12 90.000 230.23 90.000 207.34 90.000 172.79 90.000 138.22 90.000 114.03 140.000 217.92 140.000 196.18 140.000 163.47 140.000 130.78 140.000 107.89 200.000 199.99 200.000 180.03 200.000 150.03 200.000 120.03 200.000 99.01 300.000 175.30 300.000 157.82 300.000 131.51 300.000 105.20 300.000 86.80 450.000 149.75 450.000 134.80 450.000 112.33 450.000 89.88 450.000 74.15 700.000 124.64 700.000 112.20 700.000 93.51 700.000 74.80 700.000 61.71 1000.000 101.67 1000.000 91.53 1000.000 76.27 1000.000 61.01 1000.000 50.33 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -150 05-WINDUNIT -200 07-FLR/WALL -100 09-CHWATER 300 10-STEAM 200 13-RADIANT -75 14-HOTWATER 75 21-PREFABFP 75 WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 217 70 Structure Class: 44-CLUBHOUS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1500.000 163.70 1500.000 133.13 1500.000 109.12 1500.000 89.49 1500.000 54.56 2000.000 134.14 2000.000 109.09 2000.000 89.12 2000.000 73.32 2000.000 44.71 2500.000 123.17 2500.000 100.08 2500.000 82.12 2500.000 67.33 2500.000 41.05 3000.000 118.11 3000.000 96.07 3000.000 78.75 3000.000 64.57 3000.000 39.37 4000.000 115.17 4000.000 93.67 4000.000 76.77 4000.000 62.95 4000.000 38.39 5000.000 112.95 5000.000 91.87 5000.000 75.30 5000.000 61.74 5000.000 37.65 6000.000 111.59 6000.000 90.77 6000.000 74.39 6000.000 61.01 6000.000 37.20 7000.000 110.61 7000.000 89.96 7000.000 73.74 7000.000 60.47 7000.000 36.87 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 250 03-FR & MAS 100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 150 09-METL/GLS 200 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 100 19-BRICK/LC 70 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 03-CENTRAL 150 04-HT PUMP 300 05-WINDUNIT -100 06-SOLAR 150 07-FLR/WALL 50 08-ELECTRIC-BB 80 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 12-WOOD -200 13-RADIANT 100 14-HOTWATER 200 15-HOT-AIR 275 17-CENT-A/C 125 21-PREFABFP 75 WALL HEIGHTS: 7.00000 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 FACTORS: 0.92200 0.94700 0.97300 1.00000 1.02700 1.05500 1.08400 STORY HEIGHTS: 1.00000 1.25000 3.00000 1.50000 1.75000 2.00000 2.25000 2.50000 FACTORS: 1.00000 0.96000 0.91000 0.94000 0.92000 0.82000 0.85000 0.88000 218 71 Structure Class: 45-CHURCH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 213.58 2000.000 173.71 2000.000 142.38 2000.000 116.75 2000.000 71.20 3000.000 209.37 3000.000 170.29 3000.000 139.58 3000.000 114.45 3000.000 69.79 4000.000 205.29 4000.000 166.97 4000.000 136.86 4000.000 112.22 4000.000 68.43 6000.000 201.29 6000.000 163.70 6000.000 134.18 6000.000 110.03 6000.000 67.10 8000.000 197.32 8000.000 160.49 8000.000 131.54 8000.000 107.88 8000.000 65.77 10000.000 193.36 10000.000 157.27 10000.000 128.90 10000.000 105.71 10000.000 64.46 12000.000 189.49 12000.000 154.11 12000.000 126.33 12000.000 103.58 12000.000 63.16 14000.000 181.93 14000.000 147.97 14000.000 121.29 14000.000 99.45 14000.000 60.64 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -50 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 150 09-CHWATER 300 10-STEAM 200 12-WOOD -200 14-HOTWATER 150 15-HOT-AIR 250 21-PREFABFP 75 WALL HEIGHTS: 12.00000 14.00000 16.00000 18.00000 20.00000 8.00000 10.00000 FACTORS: 0.88900 0.94500 1.00000 1.05400 1.10600 0.77600 0.83300 STORY HEIGHTS: 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 1.00000 FACTORS: 0.96000 0.94000 0.92000 0.82000 0.85000 0.88000 0.91000 1.00000 219 72 Structure Class: 46-NIGHTCLB Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 83.86 500.000 67.80 500.000 55.57 500.000 45.57 500.000 27.79 800.000 82.37 800.000 66.99 800.000 54.91 800.000 45.03 800.000 27.46 1400.000 80.57 1400.000 65.53 1400.000 53.71 1400.000 44.04 1400.000 26.86 2400.000 76.92 2400.000 62.56 2400.000 51.28 2400.000 42.05 2400.000 25.64 3400.000 71.69 3400.000 58.31 3400.000 47.80 3400.000 39.19 3400.000 23.90 5000.000 64.47 5000.000 52.43 5000.000 42.98 5000.000 35.24 5000.000 21.49 7500.000 56.79 7500.000 46.19 7500.000 37.86 7500.000 31.05 7500.000 18.93 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 240.00 195.20 160.00 131.20 80.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 100 03-FR & MAS 75 04-C. BLOCK -50 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -75 09-METL/GLS 225 12-ASB/SD -100 13-CMP/SGL -200 14-WE SHG 200 15-LOGS 150 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -90 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -150 02-UNITS -150 04-HT PUMP 150 05-WINDUNIT -150 06-SOLAR -100 08-ELECTRIC-BB 300 09-CHWATER 150 10-STEAM 100 11-GASPACK 200 12-WOOD -150 14-HOTWATER 100 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFABFP 25 WALL HEIGHTS: 10.00000 14.00000 15.00000 8.00000 11.00000 12.00000 13.00000 FACTORS: 0.95700 1.04200 1.06400 0.91500 0.97900 1.00000 1.02100 STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 0.96000 0.94000 0.92000 0.82000 0.85000 0.88000 0.91000 220 73 Structure Class: 47-FIRE STA Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 62.70 1000.000 51.00 1000.000 41.80 1000.000 34.28 1000.000 20.90 1500.000 61.45 1500.000 49.98 1500.000 40.96 1500.000 33.59 1500.000 20.48 2000.000 60.47 2000.000 49.18 2000.000 40.32 2000.000 33.06 2000.000 20.16 2500.000 59.78 2500.000 48.62 2500.000 39.85 2500.000 32.68 2500.000 19.93 3000.000 59.24 3000.000 48.18 3000.000 39.49 3000.000 32.38 3000.000 19.75 4000.000 58.15 4000.000 47.29 4000.000 38.76 4000.000 31.79 4000.000 19.38 5000.000 56.43 5000.000 45.90 5000.000 37.62 5000.000 30.85 5000.000 18.81 6000.000 54.09 6000.000 43.99 6000.000 36.06 6000.000 29.57 6000.000 18.03 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 150 09-CHWATER 300 10-STEAM 200 11-GASPACK 300 12-WOOD -200 14-HOTWATER 150 15-HOT-AIR 225 21-PREFABFP 75 WALL HEIGHTS: 10.00000 12.00000 13.00000 14.00000 11.00000 8.00000 9.00000 FACTORS: 0.95300 1.00000 1.02300 1.04600 0.97700 0.90000 0.92800 STORY HEIGHTS: FACTORS: 221 74 Structure Class: 48-GYM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 92.98 2000.000 75.62 2000.000 61.99 2000.000 50.83 2000.000 30.99 4000.000 92.07 4000.000 74.88 4000.000 61.38 4000.000 50.33 4000.000 30.69 6000.000 91.15 6000.000 74.13 6000.000 60.76 6000.000 49.83 6000.000 30.38 8000.000 90.26 8000.000 73.41 8000.000 60.17 8000.000 49.34 8000.000 30.09 10000.000 88.44 10000.000 71.93 10000.000 58.96 10000.000 48.35 10000.000 29.48 12000.000 85.78 12000.000 69.77 12000.000 57.19 12000.000 46.89 12000.000 28.59 14000.000 82.35 14000.000 66.98 14000.000 54.90 14000.000 45.02 14000.000 27.45 16000.000 78.24 16000.000 63.64 16000.000 52.16 16000.000 42.77 16000.000 26.08 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -50 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 175 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 03-CENTRAL 100 06-SOLAR 150 09-CHWATER 300 10-STEAM 150 12-WOOD -200 13-RADIANT -100 14-HOTWATER 150 15-HOT-AIR 250 17-CENT-A/C 175 21-PREFABFP 75 WALL HEIGHTS: 12.00000 14.00000 16.00000 18.00000 20.00000 22.00000 24.00000 FACTORS: 0.88900 0.94500 1.00000 1.05400 1.10600 1.15800 1.21000 STORY HEIGHTS: FACTORS: 222 75 Structure Class: 49-HOSPITAL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 202.17 5000.000 164.44 5000.000 134.78 5000.000 110.52 5000.000 67.39 5500.000 200.16 5500.000 162.80 5500.000 133.44 5500.000 109.42 5500.000 66.72 6000.000 198.18 6000.000 161.19 6000.000 132.12 6000.000 108.34 6000.000 66.06 8500.000 196.23 8500.000 159.60 8500.000 130.82 8500.000 107.27 8500.000 65.41 11000.000 194.29 11000.000 158.02 11000.000 129.53 11000.000 106.21 11000.000 64.76 13500.000 190.41 13500.000 154.87 13500.000 126.94 13500.000 104.09 13500.000 63.47 18000.000 182.79 18000.000 148.67 18000.000 121.86 18000.000 99.92 18000.000 60.93 25000.000 173.85 25000.000 141.23 25000.000 115.76 25000.000 94.93 25000.000 57.88 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -200 04-C. BLOCK -100 05-STUCCO 50 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 16-PERM/ST 100 19-BRICK/LC -50 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -250 02-UNITS -200 05-WINDUNIT -200 07-FLR/WALL -200 12-WOOD -250 21-PREFABFP 75 WALL HEIGHTS: 14.00000 12.00000 13.00000 8.00000 9.00000 10.00000 11.00000 FACTORS: 1.04600 1.00000 1.02300 0.90000 0.92800 0.95300 0.97700 STORY HEIGHTS: 6.00000 4.00000 5.00000 1.00000 1.50000 2.00000 2.50000 3.00000 FACTORS: 1.00000 0.96000 0.98000 1.00000 0.95000 0.90000 0.92000 0.94000 223 76 Structure Class: 50-LIBRARY Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 101.82 2000.000 82.81 2000.000 67.88 2000.000 55.66 2000.000 33.94 4000.000 100.30 4000.000 81.58 4000.000 66.87 4000.000 54.83 4000.000 33.43 6000.000 99.05 6000.000 80.56 6000.000 66.03 6000.000 54.15 6000.000 33.02 8000.000 98.09 8000.000 79.78 8000.000 65.40 8000.000 53.62 8000.000 32.70 10000.000 95.06 10000.000 77.31 10000.000 63.37 10000.000 51.96 10000.000 31.69 12000.000 94.78 12000.000 77.08 12000.000 63.18 12000.000 51.81 12000.000 31.59 14000.000 91.81 14000.000 74.67 14000.000 61.20 14000.000 50.19 14000.000 30.60 16000.000 87.90 16000.000 71.49 16000.000 58.60 16000.000 48.05 16000.000 29.30 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -90 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 175 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -120 05-WINDUNIT -100 06-SOLAR 150 07-FLR/WALL -100 08-ELECTRIC-BB -100 09-CHWATER 300 10-STEAM 150 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 21-PREFABFP 75 WALL HEIGHTS: 13.00000 14.00000 8.00000 9.00000 10.00000 11.00000 12.00000 FACTORS: 1.02300 1.04600 0.90000 0.92800 0.95300 0.97700 1.00000 STORY HEIGHTS: FACTORS: 224 77 Structure Class: 51-SRVC STA Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 112.84 500.000 91.78 500.000 75.23 500.000 61.69 500.000 37.61 750.000 108.49 750.000 88.24 750.000 72.33 750.000 59.31 750.000 36.16 1000.000 104.33 1000.000 84.85 1000.000 69.55 1000.000 57.03 1000.000 34.78 1250.000 100.30 1250.000 81.58 1250.000 66.87 1250.000 54.83 1250.000 33.43 1500.000 96.46 1500.000 78.45 1500.000 64.31 1500.000 52.73 1500.000 32.15 1750.000 92.60 1750.000 75.31 1750.000 61.73 1750.000 50.62 1750.000 30.87 2000.000 88.90 2000.000 72.31 2000.000 59.27 2000.000 48.60 2000.000 29.63 2250.000 85.34 2250.000 69.41 2250.000 56.89 2250.000 46.65 2250.000 28.45 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -200 03-FR & MAS 75 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 150 09-CHWATER 300 10-STEAM 175 11-GASPACK 300 12-WOOD -100 14-HOTWATER 200 17-CENT-A/C 150 21-PREFABFP 75 WALL HEIGHTS: 20.00000 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 FACTORS: 1.13300 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 STORY HEIGHTS: FACTORS: 225 78 Structure Class: 52-GOVTBLDG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 128.07 2000.000 104.07 2000.000 85.38 2000.000 70.01 2000.000 42.69 4000.000 125.52 4000.000 102.09 4000.000 83.68 4000.000 68.62 4000.000 41.84 6000.000 122.63 6000.000 99.74 6000.000 81.75 6000.000 67.04 6000.000 40.88 8000.000 120.53 8000.000 98.03 8000.000 80.36 8000.000 65.89 8000.000 40.18 10000.000 118.12 10000.000 96.07 10000.000 78.75 10000.000 64.57 10000.000 39.37 15000.000 115.76 15000.000 94.15 15000.000 77.18 15000.000 63.28 15000.000 38.59 20000.000 113.44 20000.000 92.26 20000.000 75.63 20000.000 62.01 20000.000 37.81 25000.000 111.18 25000.000 90.42 25000.000 74.12 25000.000 60.78 25000.000 37.06 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -100 05-STUCCO 50 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 175 10-TILE 100 11-AL/VYN -100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 17-MASONITE -100 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 175 08-ELECTRIC-BB -100 09-CHWATER 300 10-STEAM 150 12-WOOD -200 13-RADIANT -100 14-HOTWATER 150 15-HOT-AIR 225 21-PREFABFP 75 WALL HEIGHTS: 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 8.00000 FACTORS: 0.92800 0.95300 0.97700 1.00000 1.02300 1.04600 0.90000 STORY HEIGHTS: 1.00000 1.50000 2.00000 2.50000 3.00000 4.00000 5.00000 6.00000 FACTORS: 1.00000 0.95000 0.90000 0.92000 0.94000 0.96000 0.98000 1.00000 226 79 Structure Class: 53-NURSE HM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 176.47 5000.000 143.53 5000.000 117.97 5000.000 96.47 7500.000 213.01 7500.000 173.24 7500.000 142.01 7500.000 116.45 7500.000 71.00 10500.000 208.25 10500.000 169.39 10500.000 138.83 10500.000 113.84 10500.000 69.42 13000.000 204.64 13000.000 166.44 13000.000 136.44 13000.000 111.88 13000.000 68.22 15500.000 201.88 15500.000 164.20 15500.000 134.59 15500.000 110.37 15500.000 67.29 18000.000 199.81 18000.000 162.50 18000.000 133.21 18000.000 109.22 18000.000 66.60 23000.000 196.23 23000.000 159.60 23000.000 130.82 23000.000 107.28 23000.000 65.42 28000.000 189.25 28000.000 153.92 28000.000 126.17 28000.000 103.45 28000.000 63.08 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -90 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 125 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 100 07-FLR/WALL -100 08-ELECTRIC-BB -100 09-CHWATER 300 10-STEAM 100 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 200 21-PREFABFP 75 WALL HEIGHTS: 14.00000 12.00000 13.00000 8.00000 9.00000 10.00000 11.00000 FACTORS: 1.11400 1.05500 1.08400 0.94700 0.97300 1.00000 1.02700 STORY HEIGHTS: FACTORS: 227 80 Structure Class: 54-POLICEST Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 160.62 2000.000 130.15 2000.000 106.68 2000.000 87.48 2000.000 53.34 4000.000 156.80 4000.000 127.53 4000.000 104.53 4000.000 85.72 4000.000 52.27 6000.000 153.68 6000.000 124.99 6000.000 102.45 6000.000 84.01 6000.000 51.23 8000.000 150.61 8000.000 122.50 8000.000 100.41 8000.000 82.33 8000.000 50.20 10000.000 143.07 10000.000 116.36 10000.000 95.38 10000.000 78.21 10000.000 47.69 12000.000 135.91 12000.000 110.54 12000.000 90.61 12000.000 74.30 12000.000 45.30 14000.000 129.11 14000.000 105.01 14000.000 86.08 14000.000 70.58 14000.000 43.04 16000.000 122.66 16000.000 99.76 16000.000 81.77 16000.000 67.05 16000.000 40.89 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -200 03-FR & MAS -150 04-C. BLOCK -100 05-STUCCO -100 06-BD&BATEN -100 08-SID/SHEA -200 11-AL/VYN -100 12-ASB/SD -200 13-CMP/SGL -250 17-MASONITE -150 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -150 05-WINDUNIT -100 06-SOLAR 100 08-ELECTRIC-BB -150 09-CHWATER 300 10-STEAM 50 12-WOOD -200 21-PREFABFP 75 WALL HEIGHTS: 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 FACTORS: 0.90000 0.92800 0.95300 0.97700 1.00000 1.02300 1.04600 STORY HEIGHTS: 1.00000 1.50000 2.00000 2.50000 3.00000 4.00000 5.00000 6.00000 FACTORS: 1.00000 0.95000 0.90000 0.92000 0.94000 0.96000 0.98000 1.00000 228 81 Structure Class: 55-RESTHOME Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 176.19 5000.000 140.94 5000.000 123.43 5000.000 96.28 5000.000 58.69 7500.000 174.41 7500.000 139.53 7500.000 122.18 7500.000 95.29 7500.000 58.11 10500.000 172.69 10500.000 138.14 10500.000 120.97 10500.000 94.35 10500.000 57.53 13000.000 169.23 13000.000 135.37 13000.000 118.54 13000.000 92.45 13000.000 56.38 15500.000 165.87 15500.000 132.68 15500.000 116.19 15500.000 90.62 15500.000 55.26 18000.000 162.50 18000.000 130.01 18000.000 113.84 18000.000 88.79 18000.000 54.14 23000.000 159.25 23000.000 127.40 23000.000 111.55 23000.000 87.01 23000.000 53.06 28000.000 156.07 28000.000 124.85 28000.000 109.33 28000.000 85.28 28000.000 52.00 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 04-C. BLOCK -90 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 125 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 05-WINDUNIT -100 06-SOLAR 100 07-FLR/WALL -100 08-ELECTRIC-BB -100 09-CHWATER 300 10-STEAM 100 12-WOOD -200 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 200 21-PREFABFP 75 WALL HEIGHTS: 12.00000 13.00000 7.00000 8.00000 9.00000 10.00000 11.00000 FACTORS: 1.08400 1.11400 0.94700 0.97300 1.00000 1.02700 1.05500 STORY HEIGHTS: FACTORS: 229 82 Structure Class: 56-SCHOOL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10000.000 115.85 10000.000 94.22 10000.000 77.23 10000.000 63.33 10000.000 38.62 15000.000 113.52 15000.000 92.33 15000.000 75.68 15000.000 62.06 15000.000 37.84 20000.000 111.24 20000.000 90.48 20000.000 74.16 20000.000 60.81 20000.000 37.08 26000.000 107.89 26000.000 87.75 26000.000 71.93 26000.000 58.98 26000.000 35.96 36000.000 106.31 36000.000 86.47 36000.000 70.87 36000.000 58.12 36000.000 35.44 46000.000 101.52 46000.000 82.57 46000.000 67.68 46000.000 55.50 46000.000 33.84 56000.000 98.51 56000.000 80.12 56000.000 65.67 56000.000 53.85 56000.000 32.84 65000.000 95.54 65000.000 77.70 65000.000 63.69 65000.000 52.23 65000.000 31.85 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -200 05-STUCCO 50 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -150 06-SOLAR 100 07-FLR/WALL -100 08-ELECTRIC-BB -100 09-CHWATER 300 10-STEAM 100 12-WOOD -200 13-RADIANT -100 15-HOT-AIR 175 21-PREFABFP 75 WALL HEIGHTS: 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 FACTORS: 0.96300 0.98100 1.00000 1.01800 1.03700 1.05500 1.07300 STORY HEIGHTS: 1.00000 1.50000 2.00000 2.50000 3.00000 3.50000 4.00000 5.00000 FACTORS: 1.00000 0.95000 0.90000 0.90000 0.93000 0.95000 0.97000 0.99000 230 83 Structure Class: 57-TAVERN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 78.41 500.000 63.77 500.000 52.27 500.000 42.86 500.000 26.14 750.000 74.60 750.000 60.67 750.000 49.73 750.000 40.78 750.000 24.87 1000.000 72.77 1000.000 59.18 1000.000 48.51 1000.000 39.78 1000.000 24.26 1500.000 71.76 1500.000 58.36 1500.000 47.84 1500.000 39.23 1500.000 23.92 2000.000 69.35 2000.000 56.40 2000.000 46.23 2000.000 37.91 2000.000 23.12 2500.000 65.57 2500.000 53.33 2500.000 43.71 2500.000 35.85 2500.000 21.86 3000.000 60.52 3000.000 49.22 3000.000 40.35 3000.000 33.09 3000.000 20.17 3500.000 59.30 3500.000 48.23 3500.000 39.53 3500.000 32.42 3500.000 19.77 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 200 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 250 06-SOLAR 100 07-FLR/WALL -100 08-ELECTRIC-BB -100 09-CHWATER 300 10-STEAM 150 11-GASPACK 250 12-WOOD -100 13-RADIANT -100 14-HOTWATER 100 15-HOT-AIR 175 17-CENT-A/C 125 21-PREFABFP 75 WALL HEIGHTS: 24.00000 20.00000 22.00000 12.00000 14.00000 16.00000 18.00000 FACTORS: 1.21000 1.10600 1.15800 0.88900 0.94500 1.00000 1.05400 STORY HEIGHTS: FACTORS: 231 84 Structure Class: 58-LTINDUST Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 45.36 5000.000 36.89 5000.000 30.24 5000.000 24.80 5000.000 15.12 8000.000 44.47 8000.000 36.17 8000.000 29.65 8000.000 24.31 8000.000 14.82 10000.000 43.59 10000.000 35.46 10000.000 29.06 10000.000 23.83 10000.000 14.53 20000.000 42.74 20000.000 34.76 20000.000 28.49 20000.000 23.36 20000.000 14.25 30000.000 41.88 30000.000 34.06 30000.000 27.92 30000.000 22.89 30000.000 13.96 40000.000 41.04 40000.000 33.38 40000.000 27.36 40000.000 22.43 40000.000 13.68 50000.000 40.21 50000.000 32.70 50000.000 26.81 50000.000 21.98 50000.000 13.40 60000.000 38.61 60000.000 31.40 60000.000 25.74 60000.000 21.11 60000.000 12.87 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 04-C. BLOCK 100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 300 09-CHWATER 300 10-STEAM 150 11-GASPACK 300 12-WOOD -100 14-HOTWATER 150 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFABFP 75 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 232 85 Structure Class: 59-MDINDUST Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 51.00 5000.000 41.48 5000.000 34.00 5000.000 27.88 5000.000 17.00 8000.000 50.00 8000.000 40.66 8000.000 33.33 8000.000 27.33 8000.000 16.67 10000.000 48.13 10000.000 39.15 10000.000 32.09 10000.000 26.31 10000.000 16.04 20000.000 48.06 20000.000 39.09 20000.000 32.04 20000.000 26.28 20000.000 16.02 30000.000 47.09 30000.000 38.30 30000.000 31.39 30000.000 25.74 30000.000 15.70 40000.000 46.17 40000.000 37.55 40000.000 30.78 40000.000 25.24 40000.000 15.39 50000.000 45.24 50000.000 36.80 50000.000 30.16 50000.000 24.73 50000.000 15.08 60000.000 42.97 60000.000 34.95 60000.000 28.64 60000.000 23.49 60000.000 14.32 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 02-BRICK 225 03-FR & MAS 150 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 300 09-CHWATER 300 10-STEAM 150 11-GASPACK 300 12-WOOD -100 14-HOTWATER 150 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFABFP 75 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 233 86 Structure Class: 60-HVINDUST Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 78.34 5000.000 63.72 5000.000 52.23 5000.000 42.83 5000.000 26.11 8000.000 76.81 8000.000 62.47 8000.000 51.21 8000.000 41.99 8000.000 25.60 10000.000 75.31 10000.000 61.25 10000.000 50.20 10000.000 41.17 10000.000 25.10 20000.000 73.84 20000.000 60.05 20000.000 49.23 20000.000 40.36 20000.000 24.61 30000.000 72.37 30000.000 58.86 30000.000 48.25 30000.000 39.56 30000.000 24.12 40000.000 70.19 40000.000 57.09 40000.000 46.79 40000.000 38.37 40000.000 23.40 50000.000 67.37 50000.000 54.79 50000.000 44.91 50000.000 36.83 50000.000 22.46 60000.000 64.02 60000.000 52.07 60000.000 42.68 60000.000 35.00 60000.000 21.34 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 02-BRICK 100 03-FR & MAS 100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 300 09-CHWATER 300 10-STEAM 150 11-GASPACK 300 12-WOOD -100 14-HOTWATER 150 15-HOT-AIR 250 17-CENT-A/C 125 21-PREFABFP 75 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 234 87 Structure Class: 62-PRISON Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 142.53 2000.000 115.92 2000.000 95.02 2000.000 77.91 2000.000 47.51 4000.000 139.36 4000.000 113.35 4000.000 95.91 4000.000 76.18 4000.000 46.45 6000.000 136.93 6000.000 111.37 6000.000 91.29 6000.000 74.86 6000.000 45.64 8000.000 135.25 8000.000 110.00 8000.000 90.17 8000.000 73.94 8000.000 45.08 10000.000 133.62 10000.000 108.68 10000.000 89.08 10000.000 73.04 10000.000 44.54 12000.000 130.81 12000.000 106.39 12000.000 87.21 12000.000 71.51 12000.000 43.60 14000.000 127.45 14000.000 103.66 14000.000 84.96 14000.000 69.67 14000.000 42.48 16000.000 123.42 16000.000 100.38 16000.000 82.28 16000.000 67.47 16000.000 41.14 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 45 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -90 09-METL/GLS 150 12-ASB/SD -90 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 150 18-CEMBOARD 100 20-BRICK/JB 325 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -150 03-CENTRAL 100 04-HT PUMP 220 06-SOLAR 100 08-ELECTRIC-BB -100 09-CHWATER 400 10-STEAM 100 11-GASPACK 250 12-WOOD -100 13-RADIANT -100 14-HOTWATER 120 15-HOT-AIR 250 17-CENT-A/C 150 WALL HEIGHTS: 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 14.00000 FACTORS: 0.90000 0.92800 0.95300 0.97700 1.00000 1.02300 1.04600 STORY HEIGHTS: FACTORS: 235 88 Structure Class: 64-BOTTLING PLANT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 73.58 2000.000 59.86 2000.000 49.05 2000.000 40.22 2000.000 24.53 4000.000 67.64 4000.000 55.00 4000.000 45.08 4000.000 36.97 4000.000 22.55 6000.000 62.01 6000.000 50.43 6000.000 41.34 6000.000 33.91 6000.000 20.67 8000.000 57.79 8000.000 47.00 8000.000 38.52 8000.000 32.59 8000.000 19.26 10000.000 55.14 10000.000 44.86 10000.000 36.76 10000.000 30.15 10000.000 18.39 12000.000 53.14 12000.000 43.22 12000.000 35.43 12000.000 29.05 12000.000 17.71 14000.000 51.99 14000.000 42.28 14000.000 34.67 14000.000 28.41 14000.000 17.33 16000.000 50.92 16000.000 41.42 16000.000 33.96 16000.000 27.83 16000.000 16.98 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -250 05-STUCCO 50 07-CEDAR 150 09-METL/GLS 200 10-TILE 100 21-STONE 75 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 08-ELECTRIC-BB -100 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -100 13-RADIANT -100 14-HOTWATER 200 15-HOT-AIR 200 17-CENT-A/C 125 20- 350 21-PREFABFP 75 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.88500 0.92100 0.96000 1.00000 1.04100 1.08600 1.13300 STORY HEIGHTS: FACTORS: 236 89 Structure Class: 65-CHEMICAL PLANT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 34.96 2000.000 29.14 2000.000 23.31 2000.000 18.65 2000.000 12.82 4000.000 32.14 4000.000 26.79 4000.000 21.43 4000.000 17.14 4000.000 11.79 6000.000 29.47 6000.000 24.56 6000.000 19.65 6000.000 15.72 6000.000 10.81 8000.000 27.47 8000.000 22.89 8000.000 18.32 8000.000 14.65 8000.000 10.07 10000.000 26.20 10000.000 21.84 10000.000 17.47 10000.000 13.97 10000.000 9.61 12000.000 25.25 12000.000 21.04 12000.000 16.83 12000.000 13.46 12000.000 9.26 14000.000 24.72 14000.000 20.60 14000.000 16.48 14000.000 13.18 14000.000 9.06 16000.000 24.21 16000.000 20.17 16000.000 16.14 16000.000 12.91 16000.000 8.88 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 3000.00 2440.00 2000.00 1640.00 1000.00 HALF BATH RATES: 1950.00 1586.00 1300.00 1066.00 650.00 FIXTURE RATES: 990.00 805.20 660.00 541.20 330.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 45 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -30 03-CENTRAL 120 04-HT PUMP 200 07-FLR/WALL 20 08-ELECTRIC-BB 50 09-CHWATER 500 10-STEAM 170 11-GASPACK 200 13-RADIANT 60 14-HOTWATER 170 17-CENT-A/C 150 WALL HEIGHTS: 8.00000 10.00000 12.00000 20.00000 14.00000 16.00000 18.00000 FACTORS: 0.88500 0.92100 0.96000 1.13300 1.00000 1.04100 1.08600 STORY HEIGHTS: FACTORS: 237 90 Structure Class: 67-DBL WIDE MOBILE HOME Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 83.46 1000.000 74.22 1000.000 64.26 1000.000 57.83 1000.000 51.41 1200.000 83.10 1200.000 73.89 1200.000 63.97 1200.000 57.57 1200.000 51.18 1400.000 82.69 1400.000 73.52 1400.000 63.66 1400.000 57.28 1400.000 50.92 1600.000 81.93 1600.000 72.84 1600.000 63.08 1600.000 56.77 1600.000 50.46 1800.000 80.93 1800.000 71.97 1800.000 62.32 1800.000 56.07 1800.000 49.84 2000.000 77.29 2000.000 68.72 2000.000 59.50 2000.000 53.54 2000.000 47.60 2200.000 73.81 2200.000 65.62 2200.000 56.82 2200.000 51.14 2200.000 45.45 2400.000 73.45 2400.000 65.31 2400.000 56.55 2400.000 50.89 2400.000 45.23 FIREPLACE RATES: 4080.00 3318.00 2720.00 2230.00 1360.00 CHIMNEY RATES: 1428.00 1161.00 952.00 781.00 476.00 FULL BATH RATES: 5100.00 4148.00 3400.00 2788.00 1700.00 HALF BATH RATES: 2973.00 2418.00 1983.00 1626.00 991.00 FIXTURE RATES: 1237.50 1006.50 825.00 676.50 412.50 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 306 03-FR & MAS 136 05-STUCCO 68 06-BD&BATEN 170 07-CEDAR 204 10-TILE 136 12-ASB/SD -272 13-CMP/SGL -340 14-WE SHG 204 15-LOGS 204 16-PERM/ST 306 18-CEMBOARD 204 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -136 03-CENTRAL 136 04-HT PUMP 340 11-GASPACK 340 12-WOOD -136 17-CENT-A/C 272 21-PREFABFP 102 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 1.00000 1.25000 1.50000 1.75000 2.00000 2.25000 2.50000 3.00000 FACTORS: 1.00000 1.00000 0.94000 0.94000 0.94000 0.94000 0.95000 0.95000 238 91 Structure Class: 68-MANSION Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 160.29 500.000 130.37 500.000 106.86 500.000 87.63 500.000 53.43 1600.000 158.42 1600.000 128.84 1600.000 105.61 1600.000 86.60 1600.000 52.81 2100.000 155.55 2100.000 126.51 2100.000 103.70 2100.000 85.03 2100.000 51.85 3100.000 152.04 3100.000 123.66 3100.000 101.36 3100.000 83.12 3100.000 50.68 5000.000 146.00 5000.000 118.74 5000.000 97.33 5000.000 79.81 5000.000 48.67 6000.000 143.70 6000.000 116.88 6000.000 95.80 6000.000 78.56 6000.000 47.90 7000.000 134.40 7000.000 109.31 7000.000 89.60 7000.000 73.47 7000.000 44.80 8000.000 129.60 8000.000 105.41 8000.000 86.40 8000.000 70.85 8000.000 43.20 FIREPLACE RATES: 7500.00 6100.00 5000.00 4100.00 2500.00 CHIMNEY RATES: 3750.00 3050.00 2500.00 2050.00 1250.00 FULL BATH RATES: 7500.00 6100.00 5000.00 4100.00 2500.00 HALF BATH RATES: 4875.00 3965.00 3250.00 2665.00 1625.00 FIXTURE RATES: 2475.00 2013.00 1650.00 1353.00 825.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 75 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 275 03-FR & MAS 175 04-C. BLOCK -15 05-STUCCO 50 07-CEDAR 100 09-METL/GLS 200 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 130 15-LOGS 250 18-CEMBOARD 225 19-BRICK/LC 70 20-BRICK/JB 325 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -200 04-HT PUMP 300 08-ELECTRIC-BB -150 09-CHWATER 200 10-STEAM 200 11-GASPACK 300 12-WOOD -200 13-RADIANT 90 14-HOTWATER 200 15-HOT-AIR 275 17-CENT-A/C 300 21-PREFABFP 75 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 2.25000 2.50000 1.25000 1.50000 1.75000 2.00000 3.00000 1.00000 FACTORS: 0.94000 0.95000 1.00000 0.94000 0.94000 0.94000 0.95000 1.00000 239 92 Structure Class: 69-LAUNDMAT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 120.56 1000.000 98.04 1000.000 80.37 1000.000 65.90 1000.000 40.19 1250.000 118.20 1250.000 96.13 1250.000 78.80 1250.000 64.62 1250.000 39.40 1500.000 115.88 1500.000 94.25 1500.000 77.26 1500.000 63.34 1500.000 38.62 1750.000 113.61 1750.000 92.40 1750.000 75.47 1750.000 62.11 1750.000 37.88 2000.000 111.33 2000.000 90.54 2000.000 74.23 2000.000 60.86 2000.000 37.11 4500.000 109.11 4500.000 88.74 4500.000 72.74 4500.000 59.65 4500.000 36.37 7000.000 106.92 7000.000 86.96 7000.000 71.28 7000.000 58.45 7000.000 35.64 9500.000 102.64 9500.000 83.48 9500.000 68.43 9500.000 56.12 9500.000 34.21 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 4500.00 3660.00 3000.00 2460.00 1500.00 HALF BATH RATES: 2925.00 2379.00 1950.00 1599.00 975.00 FIXTURE RATES: 1485.00 1207.80 990.00 811.80 495.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 45 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 125 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 300 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -100 14-HOTWATER 100 15-HOT-AIR 200 17-CENT-A/C 150 WALL HEIGHTS: 10.00000 11.00000 12.00000 13.00000 15.00000 14.00000 8.00000 FACTORS: 0.95700 0.97900 1.00000 1.02100 1.06400 1.04200 0.91500 STORY HEIGHTS: FACTORS: 240 93 Structure Class: 70-SKATERNK Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 77.10 2000.000 62.71 2000.000 51.40 2000.000 42.15 2000.000 25.70 4000.000 75.55 4000.000 61.45 4000.000 50.37 4000.000 41.30 4000.000 25.18 6000.000 74.04 6000.000 60.22 6000.000 49.36 6000.000 40.47 6000.000 24.68 8000.000 72.57 8000.000 59.02 8000.000 48.38 8000.000 39.67 8000.000 24.19 10000.000 70.37 10000.000 57.24 10000.000 46.92 10000.000 38.47 10000.000 23.46 12000.000 67.57 12000.000 54.95 12000.000 45.05 12000.000 36.94 12000.000 22.52 14000.000 64.88 14000.000 52.75 14000.000 43.24 14000.000 35.46 14000.000 21.62 16000.000 61.61 16000.000 50.11 16000.000 41.07 16000.000 33.68 16000.000 20.54 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 04-C. BLOCK 50 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -200 14-HOTWATER 150 15-HOT-AIR 225 17-CENT-A/C 150 21-PREFABFP 75 WALL HEIGHTS: 8.00000 10.00000 12.00000 14.00000 16.00000 18.00000 20.00000 FACTORS: 0.77600 0.83300 0.88900 0.94500 1.00000 1.05400 1.10600 STORY HEIGHTS: FACTORS: 241 94 Structure Class: 71-SGN WIDE MOBILE HOME Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 560.000 59.08 560.000 52.53 560.000 45.48 560.000 40.93 560.000 36.38 720.000 52.39 720.000 46.58 720.000 40.33 720.000 36.30 720.000 32.26 860.000 49.58 860.000 44.08 860.000 38.16 860.000 34.36 860.000 30.54 1000.000 47.93 1000.000 42.63 1000.000 36.91 1000.000 33.22 1000.000 29.52 1150.000 46.58 1150.000 41.42 1150.000 35.86 1150.000 32.27 1150.000 28.68 1300.000 45.40 1300.000 40.36 1300.000 34.94 1300.000 31.45 1300.000 27.96 1370.000 44.87 1370.000 39.89 1370.000 34.54 1370.000 31.09 1370.000 27.63 1440.000 44.38 1440.000 39.47 1440.000 34.17 1440.000 30.76 1440.000 27.33 FIREPLACE RATES: 1879.00 1702.00 1464.00 1263.00 1147.00 CHIMNEY RATES: 658.00 595.00 512.00 442.00 401.00 FULL BATH RATES: 3660.00 2977.00 2440.00 2001.00 1220.00 HALF BATH RATES: 2379.00 1935.00 1586.00 1301.00 793.00 FIXTURE RATES: 990.00 805.20 660.00 541.20 330.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 122 04-C. BLOCK 61 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 03-CENTRAL 122 04-HT PUMP 305 11-GASPACK 305 17-CENT-A/C 244 21-PREFABFP 92 WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 242 95 Structure Class: 72-RURALRET Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 53.76 1000.000 43.72 1000.000 35.84 1000.000 29.39 1000.000 17.92 1300.000 52.59 1300.000 42.77 1300.000 35.06 1300.000 28.75 1300.000 17.53 1800.000 51.68 1800.000 42.03 1800.000 34.45 1800.000 28.25 1800.000 17.23 3500.000 51.07 3500.000 41.53 3500.000 34.05 3500.000 27.92 3500.000 17.02 6000.000 49.53 6000.000 40.29 6000.000 33.02 6000.000 27.08 6000.000 16.51 8500.000 46.86 8500.000 38.11 8500.000 31.24 8500.000 25.62 8500.000 15.62 11000.000 43.26 11000.000 35.19 11000.000 28.84 11000.000 23.65 11000.000 14.42 13500.000 39.07 13500.000 31.78 13500.000 26.05 13500.000 21.36 13500.000 13.02 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 125 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 100 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -100 03-CENTRAL 150 04-HT PUMP 300 06-SOLAR 100 09-CHWATER 300 10-STEAM 150 11-GASPACK 300 12-WOOD -100 14-HOTWATER 150 15-HOT-AIR 250 17-CENT-A/C 150 21-PREFABFP 75 WALL HEIGHTS: 10.00000 11.00000 12.00000 13.00000 14.00000 15.00000 8.00000 FACTORS: 0.95700 0.97900 1.00000 1.02100 1.04200 1.06400 0.91500 STORY HEIGHTS: FACTORS: 243 96 Structure Class: 73-FFCONVST Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1400.000 263.27 1400.000 214.14 1400.000 175.53 1400.000 143.93 1400.000 87.76 1900.000 243.22 1900.000 197.82 1900.000 162.15 1900.000 132.96 1900.000 81.07 2400.000 234.19 2400.000 190.48 2400.000 156.12 2400.000 128.02 2400.000 78.07 2900.000 218.98 2900.000 178.12 2900.000 145.98 2900.000 119.71 2900.000 73.00 3400.000 213.49 3400.000 173.64 3400.000 142.32 3400.000 116.71 3400.000 71.17 3900.000 210.25 3900.000 171.01 3900.000 140.17 3900.000 114.94 3900.000 70.08 4400.000 207.42 4400.000 168.70 4400.000 138.29 4400.000 113.39 4400.000 69.13 4750.000 205.92 4750.000 167.48 4750.000 137.29 4750.000 112.57 4750.000 68.64 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-FRAME -200 04-C. BLOCK -100 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 08-SID/SHEA -100 09-METL/GLS 100 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -100 04-HT PUMP 275 05-WINDUNIT -150 09-CHWATER 300 10-STEAM 100 11-GASPACK 300 12-WOOD -200 14-HOTWATER 100 15-HOT-AIR 200 17-CENT-A/C 150 21-PREFABFP 75 WALL HEIGHTS: 15.00000 8.00000 10.00000 11.00000 14.00000 12.00000 13.00000 FACTORS: 1.06400 0.91500 0.95700 0.97900 1.04200 1.00000 1.02100 STORY HEIGHTS: FACTORS: 244 97 Structure Class: 74-MORTUARY Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 172.17 2000.000 140.03 2000.000 114.78 2000.000 94.11 2000.000 57.39 3000.000 168.79 3000.000 137.27 3000.000 112.73 3000.000 92.27 3000.000 56.26 4000.000 165.50 4000.000 134.60 4000.000 110.33 4000.000 90.47 4000.000 55.17 6000.000 162.74 6000.000 131.96 6000.000 108.16 6000.000 88.69 6000.000 54.08 8000.000 158.98 8000.000 129.29 8000.000 105.99 8000.000 86.91 8000.000 52.99 10000.000 155.82 10000.000 126.72 10000.000 103.87 10000.000 85.18 10000.000 51.95 12000.000 152.68 12000.000 124.19 12000.000 101.79 12000.000 83.46 12000.000 50.89 14500.000 145.05 14500.000 117.99 14500.000 96.70 14500.000 79.30 14500.000 48.35 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 150 04-C. BLOCK -50 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -150 06-SOLAR 100 09-CHWATER 300 10-STEAM 150 12-WOOD -200 14-HOTWATER 175 15-HOT-AIR 250 21-PREFABFP 75 WALL HEIGHTS: 7.00000 8.00000 9.00000 10.00000 11.00000 12.00000 13.00000 FACTORS: 0.92200 0.94700 0.97300 1.00000 1.02700 1.05500 1.08400 STORY HEIGHTS: FACTORS: 245 98 Structure Class: 75-DTGARAGE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 300.000 53.15 300.000 43.23 300.000 35.43 300.000 29.05 300.000 17.72 420.000 50.50 420.000 41.07 420.000 33.66 420.000 27.61 420.000 16.84 550.000 47.95 550.000 39.00 550.000 31.97 550.000 26.22 550.000 15.98 670.000 45.06 670.000 36.64 670.000 30.03 670.000 24.63 670.000 15.01 800.000 40.57 800.000 32.99 800.000 27.05 800.000 22.18 800.000 13.52 920.000 36.50 920.000 29.69 920.000 24.33 920.000 19.95 920.000 12.17 1100.000 32.84 1100.000 26.71 1100.000 21.90 1100.000 17.95 1100.000 10.96 1350.000 29.57 1350.000 24.04 1350.000 19.71 1350.000 16.16 1350.000 9.86 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 11-AL/VYN 50 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 246 99 Structure Class: 76-DETFGARG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 300.000 62.82 300.000 51.10 300.000 41.89 300.000 34.34 300.000 20.94 420.000 59.66 420.000 48.52 420.000 39.78 420.000 32.61 420.000 19.88 550.000 56.68 550.000 46.10 550.000 37.78 550.000 30.98 550.000 18.89 670.000 53.34 670.000 43.38 670.000 35.56 670.000 29.16 670.000 17.78 800.000 48.46 800.000 39.41 800.000 32.30 800.000 26.49 800.000 16.16 920.000 43.97 920.000 35.77 920.000 29.32 920.000 24.04 920.000 14.66 1100.000 39.97 1100.000 32.50 1100.000 26.64 1100.000 21.84 1100.000 13.33 1350.000 36.34 1350.000 29.55 1350.000 24.22 1350.000 19.86 1350.000 12.12 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 11-AL/VYN 50 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 247 100 Structure Class: 77-ATGARAGE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 300.000 45.03 300.000 36.62 300.000 30.02 300.000 24.62 300.000 15.01 420.000 37.06 420.000 30.14 420.000 24.71 420.000 20.26 420.000 12.35 550.000 31.38 550.000 20.51 550.000 20.92 550.000 17.15 550.000 10.46 670.000 30.27 670.000 24.62 670.000 20.18 670.000 16.55 670.000 10.09 800.000 29.96 800.000 24.37 800.000 19.98 800.000 16.37 800.000 9.98 920.000 29.54 920.000 24.03 920.000 19.96 920.000 16.16 920.000 9.85 1100.000 29.02 1100.000 23.61 1100.000 19.35 1100.000 15.87 1100.000 9.96 1350.000 28.34 1350.000 23.05 1350.000 18.89 1350.000 15.49 1350.000 9.45 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 248 101 Structure Class: 78-ATTFGARG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 300.000 53.75 300.000 43.72 300.000 35.84 300.000 29.39 300.000 17.91 420.000 45.76 420.000 37.20 420.000 30.50 420.000 25.01 420.000 15.26 550.000 40.09 550.000 32.61 550.000 26.72 550.000 21.91 550.000 13.37 670.000 38.99 670.000 31.72 670.000 35.99 670.000 21.31 670.000 13.00 800.000 38.65 800.000 31.44 800.000 25.77 800.000 21.13 800.000 12.88 920.000 38.26 920.000 31.12 920.000 25.51 920.000 20.92 920.000 12.76 1100.000 37.73 1100.000 30.68 1100.000 25.15 1100.000 20.62 1100.000 12.58 1350.000 37.06 1350.000 30.14 1350.000 24.71 1350.000 20.26 1350.000 12.35 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 60 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 35 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 225 03-FR & MAS 150 05-STUCCO 50 06-BD&BATEN 100 07-CEDAR 100 09-METL/GLS 150 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 150 15-LOGS 100 16-PERM/ST 225 18-CEMBOARD 150 19-BRICK/LC -50 20-BRICK/JB 350 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 249 102 Structure Class: 79-PATIO Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 7.26 50.000 5.92 50.000 4.84 50.000 3.97 50.000 2.42 150.000 7.00 150.000 5.70 150.000 4.66 150.000 3.84 150.000 2.34 250.000 6.75 250.000 5.49 250.000 4.50 250.000 3.69 250.000 2.24 350.000 6.54 350.000 5.32 350.000 4.37 350.000 3.58 350.000 2.18 450.000 6.34 450.000 5.15 450.000 4.22 450.000 3.47 450.000 2.11 500.000 6.23 500.000 5.06 500.000 4.15 500.000 3.40 500.000 2.08 550.000 6.12 550.000 4.98 550.000 4.08 550.000 3.35 550.000 2.04 600.000 5.92 600.000 4.81 600.000 3.94 600.000 3.24 600.000 1.97 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 250 103 Structure Class: 80-PORCH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 6.25 10.000 50.62 10.000 41.49 10.000 34.03 10.000 20.75 40.000 56.02 40.000 45.56 40.000 37.35 40.000 30.63 40.000 18.67 70.000 50.42 70.000 41.00 70.000 33.61 70.000 27.55 70.000 16.81 120.000 45.37 120.000 36.90 120.000 30.25 120.000 24.79 120.000 15.12 200.000 41.22 200.000 33.20 200.000 27.21 200.000 22.32 200.000 13.60 320.000 36.75 320.000 29.89 320.000 24.49 320.000 20.09 320.000 12.25 550.000 33.08 550.000 26.90 550.000 22.05 550.000 18.07 550.000 11.03 800.000 29.76 800.000 24.19 800.000 19.83 800.000 16.27 800.000 9.91 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 251 104 Structure Class: 81-ENCPORCH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 77.79 10.000 63.27 10.000 51.86 10.000 42.53 10.000 25.94 40.000 70.01 40.000 56.94 40.000 46.68 40.000 38.27 40.000 23.34 70.000 63.01 70.000 51.24 70.000 42.01 70.000 34.45 70.000 21.00 120.000 56.70 120.000 46.12 120.000 37.79 120.000 30.99 120.000 18.90 200.000 51.03 200.000 41.51 200.000 34.03 200.000 27.89 200.000 17.01 320.000 45.94 320.000 37.37 320.000 30.63 320.000 25.12 320.000 15.31 550.000 41.33 550.000 33.62 550.000 27.55 550.000 22.60 550.000 13.78 800.000 37.18 800.000 30.25 800.000 24.79 800.000 20.33 800.000 12.39 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 252 105 Structure Class: 82-CAR PORT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 32.97 100.000 26.82 100.000 21.98 100.000 18.02 100.000 10.99 220.000 30.91 220.000 25.15 220.000 20.60 220.000 16.90 220.000 10.31 350.000 28.86 350.000 23.47 350.000 19.24 350.000 15.78 350.000 9.62 470.000 26.81 470.000 21.80 470.000 17.87 470.000 14.65 470.000 8.94 600.000 25.85 600.000 21.03 600.000 17.24 600.000 14.13 600.000 8.62 720.000 24.92 720.000 20.16 720.000 16.61 720.000 13.61 720.000 8.31 850.000 24.10 850.000 19.61 850.000 16.08 850.000 13.18 850.000 8.04 1000.000 23.30 1000.000 18.94 1000.000 15.53 1000.000 12.73 1000.000 7.77 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 253 106 Structure Class: 83-CANOPY Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 31.73 100.000 25.80 100.000 21.15 100.000 17.34 100.000 10.58 220.000 31.08 220.000 25.28 220.000 20.73 220.000 16.99 220.000 10.36 350.000 30.42 350.000 24.77 350.000 20.30 350.000 16.65 350.000 10.15 470.000 29.85 470.000 24.28 470.000 19.90 470.000 16.32 470.000 9.96 600.000 29.27 600.000 23.81 600.000 19.52 600.000 16.01 600.000 9.75 720.000 28.18 720.000 22.92 720.000 18.78 720.000 15.40 720.000 9.40 850.000 28.11 850.000 22.86 850.000 18.74 850.000 15.37 850.000 9.37 1000.000 25.31 1000.000 20.59 1000.000 16.88 1000.000 13.83 1000.000 8.43 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 254 107 Structure Class: 84-SCRNPRCH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 71.32 10.000 58.00 10.000 47.55 10.000 38.99 10.000 23.77 40.000 64.18 40.000 52.20 40.000 42.79 40.000 35.09 40.000 21.39 70.000 57.76 70.000 46.97 70.000 38.50 70.000 31.58 70.000 19.26 120.000 51.97 120.000 42.27 120.000 34.58 120.000 28.41 120.000 17.33 200.000 46.77 200.000 38.04 200.000 31.17 200.000 25.57 200.000 15.99 320.000 42.09 320.000 34.24 320.000 28.07 320.000 23.01 320.000 14.04 550.000 37.90 550.000 30.83 550.000 25.27 550.000 20.71 550.000 12.63 800.000 34.08 800.000 27.72 800.000 22.73 800.000 18.63 800.000 11.36 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 255 108 Structure Class: 85-STOOP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 36.79 10.000 29.92 10.000 54.52 10.000 20.11 10.000 12.27 20.000 32.18 20.000 26.18 20.000 21.45 20.000 17.60 20.000 10.73 50.000 27.57 50.000 22.43 50.000 18.39 50.000 15.07 50.000 9.19 100.000 26.06 100.000 21.19 100.000 17.37 100.000 14.24 100.000 8.69 150.000 25.28 150.000 20.56 150.000 16.86 150.000 13.82 150.000 8.43 200.000 24.83 200.000 20.20 200.000 17.37 200.000 13.57 200.000 8.28 250.000 24.52 250.000 19.94 250.000 16.35 250.000 13.41 250.000 8.17 300.000 24.13 300.000 19.62 300.000 16.09 300.000 13.19 300.000 8.04 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 256 109 Structure Class: 86-UTILROOM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 64.08 50.000 52.12 50.000 42.72 50.000 30.03 50.000 18.31 100.000 54.92 100.000 44.68 100.000 36.61 100.000 28.36 100.000 17.29 150.000 51.87 150.000 42.19 150.000 34.57 150.000 27.53 150.000 16.78 200.000 50.36 200.000 40.95 200.000 33.56 200.000 27.02 200.000 16.48 250.000 49.44 250.000 40.20 250.000 32.95 250.000 26.70 250.000 16.28 300.000 48.82 300.000 39.71 300.000 32.26 300.000 26.45 300.000 16.13 350.000 48.39 350.000 39.36 350.000 32.04 350.000 26.28 350.000 16.12 400.000 48.05 400.000 39.09 400.000 35.03 400.000 21.37 400.000 16.01 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 257 110 Structure Class: 87-ADDITION Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 113.94 100.000 92.67 100.000 75.96 100.000 62.29 100.000 37.98 170.000 113.36 170.000 92.19 170.000 75.58 170.000 61.98 170.000 37.78 300.000 112.36 300.000 91.39 300.000 74.91 300.000 61.42 300.000 37.45 450.000 111.02 450.000 90.29 450.000 74.01 450.000 60.68 450.000 37.01 600.000 109.37 600.000 88.96 600.000 72.91 600.000 59.79 600.000 36.46 750.000 106.54 750.000 86.66 750.000 71.03 750.000 58.25 750.000 35.51 900.000 103.37 900.000 84.08 900.000 68.91 900.000 56.51 900.000 34.46 1050.000 99.44 1050.000 80.88 1050.000 66.30 1050.000 54.36 1050.000 33.14 FIREPLACE RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 CHIMNEY RATES: 2100.00 1708.00 1400.00 1148.00 700.00 FULL BATH RATES: 6000.00 4880.00 4000.00 3280.00 2000.00 HALF BATH RATES: 3900.00 3172.00 2600.00 2132.00 1300.00 FIXTURE RATES: 1980.00 1610.40 1320.00 1082.40 660.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 30 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 75 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 40 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 27 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT 02-BRICK 275 03-FR & MAS 175 04-C. BLOCK -15 05-STUCCO 50 07-CEDAR 100 09-METL/GLS 200 10-TILE 100 12-ASB/SD -200 13-CMP/SGL -250 14-WE SHG 130 15-LOGS 250 18-CEMBOARD 225 19-BRICK/LC 70 20-BRICK/JB 325 HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT 01-NONE -200 02-UNITS -200 04-HT PUMP 250 08-ELECTRIC-BB -150 09-CHWATER 200 10-STEAM 200 11-GASPACK 250 12-WOOD -200 13-RADIANT -150 14-HOTWATER 200 15-HOT-AIR 275 17-CENT-A/C 250 WALL HEIGHTS: FACTORS: STORY HEIGHTS: 3.00000 1.75000 2.00000 2.25000 2.50000 1.00000 1.25000 1.50000 FACTORS: 0.95000 0.94000 0.94000 0.94000 0.95000 1.00000 1.00000 0.94000 258 111 Structure Class: 88-DECK Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 26.15 50.000 21.27 50.000 17.44 50.000 14.31 50.000 8.72 100.000 25.66 100.000 20.88 100.000 17.11 100.000 14.02 100.000 8.55 150.000 25.42 150.000 20.67 150.000 16.95 150.000 13.89 150.000 8.47 270.000 23.98 270.000 19.38 270.000 15.88 270.000 13.03 270.000 7.94 400.000 23.11 400.000 18.80 400.000 15.41 400.000 12.63 400.000 7.70 520.000 22.39 520.000 18.20 520.000 14.92 520.000 12.24 520.000 7.47 650.000 21.72 650.000 17.67 650.000 14.48 650.000 11.87 650.000 7.24 800.000 20.35 800.000 16.55 800.000 13.56 800.000 11.12 800.000 6.79 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 259 112 Structure Class: 89-OM-PORCH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 65.96 10.000 53.65 10.000 43.97 10.000 36.05 10.000 21.99 40.000 59.38 40.000 48.29 40.000 39.59 40.000 32.46 40.000 19.79 70.000 53.42 70.000 43.45 70.000 35.62 70.000 29.20 70.000 17.80 120.000 48.09 120.000 39.11 120.000 32.06 120.000 26.29 120.000 16.03 200.000 43.26 200.000 35.20 200.000 28.85 200.000 23.65 200.000 14.42 320.000 38.95 320.000 31.67 320.000 25.96 320.000 21.30 320.000 12.99 550.000 35.01 550.000 28.46 550.000 23.34 550.000 19.14 550.000 11.67 800.000 31.54 800.000 25.65 800.000 17.24 800.000 10.51 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 260 113 Structure Class: 90-CPLTFORM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 27.16 50.000 22.09 50.000 18.11 50.000 14.85 50.000 9.05 70.000 25.06 70.000 20.38 70.000 16.71 70.000 13.70 70.000 8.35 100.000 22.98 100.000 18.69 100.000 15.32 100.000 12.56 100.000 7.66 150.000 21.68 150.000 17.63 150.000 14.45 150.000 11.85 150.000 7.23 300.000 20.79 300.000 16.91 300.000 13.86 300.000 11.37 300.000 6.93 400.000 20.01 400.000 16.28 400.000 13.34 400.000 10.94 400.000 6.67 500.000 19.24 500.000 15.65 500.000 12.83 500.000 10.52 500.000 6.41 600.000 18.79 600.000 15.29 600.000 12.53 600.000 10.27 600.000 6.26 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 261 114 Structure Class: 91-OPLTFORM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 18.79 50.000 15.29 50.000 12.53 50.000 10.27 50.000 6.26 70.000 18.36 70.000 14.94 70.000 12.24 70.000 10.04 70.000 6.12 100.000 17.49 100.000 14.23 100.000 11.66 100.000 9.56 100.000 5.83 150.000 17.23 150.000 14.01 150.000 11.48 150.000 9.42 150.000 5.74 300.000 16.50 300.000 13.42 300.000 11.00 300.000 9.02 300.000 5.50 400.000 14.93 400.000 12.15 400.000 9.96 400.000 8.16 400.000 4.98 500.000 14.52 500.000 11.81 500.000 9.68 500.000 7.94 500.000 4.84 600.000 13.58 600.000 11.04 600.000 9.05 600.000 7.42 600.000 4.53 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 262 115 Structure Class: 92-COLDSTRG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 20.000 244.10 20.000 198.54 20.000 162.73 20.000 133.44 20.000 81.37 40.000 174.19 40.000 141.67 40.000 116.13 40.000 95.22 40.000 58.06 70.000 143.34 70.000 116.58 70.000 95.56 70.000 78.36 70.000 47.78 110.000 122.96 110.000 100.01 110.000 81.97 110.000 67.22 110.000 40.99 160.000 100.86 160.000 82.04 160.000 67.24 160.000 55.14 160.000 33.62 220.000 87.10 220.000 70.84 220.000 58.07 220.000 47.62 220.000 29.03 400.000 78.33 400.000 63.70 400.000 52.22 400.000 42.82 400.000 26.11 650.000 68.31 650.000 55.56 650.000 45.54 650.000 37.34 650.000 22.77 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: 14.00000 11.00000 12.00000 13.00000 8.00000 9.00000 10.00000 FACTORS: 1.04600 0.97700 1.00000 1.02300 0.90000 0.92800 0.95300 STORY HEIGHTS: FACTORS: 263 116 Structure Class: 93-OVERHANG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 30.000 25.76 30.000 20.96 30.000 17.00 30.000 13.94 30.000 8.50 50.000 25.49 50.000 20.74 50.000 16.81 50.000 13.79 50.000 8.40 80.000 25.23 80.000 20.51 80.000 16.69 80.000 13.68 80.000 8.34 110.000 25.02 110.000 20.35 110.000 16.32 110.000 13.38 110.000 8.16 160.000 24.48 160.000 19.91 160.000 16.01 160.000 13.12 160.000 8.01 220.000 24.02 220.000 19.15 220.000 15.69 220.000 12.87 220.000 7.85 350.000 23.54 350.000 18.73 350.000 15.35 350.000 12.58 350.000 7.67 500.000 23.02 500.000 17.18 500.000 14.08 500.000 8.58 500.000 6.88 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 264 117 Structure Class: 94-SHELTER Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 40.000 15.68 40.000 12.76 40.000 10.46 40.000 8.57 40.000 5.22 60.000 13.87 60.000 11.27 60.000 9.25 60.000 7.58 60.000 4.62 90.000 12.25 90.000 9.97 90.000 8.17 90.000 6.69 90.000 4.08 130.000 11.49 130.000 9.34 130.000 7.66 130.000 6.28 130.000 3.84 180.000 10.15 180.000 8.26 180.000 6.76 180.000 5.55 180.000 3.39 270.000 8.19 270.000 6.66 270.000 5.47 270.000 4.47 270.000 2.73 400.000 8.05 400.000 6.56 400.000 5.37 400.000 4.41 400.000 2.68 550.000 7.94 550.000 6.46 550.000 5.29 550.000 4.34 550.000 2.65 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 265 118 Structure Class: 95-MEZZANINE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 5000.000 22.42 5000.000 18.24 5000.000 14.95 5000.000 12.26 5000.000 7.47 7400.000 21.98 7400.000 17.88 7400.000 14.65 7400.000 12.01 7400.000 7.33 9600.000 21.55 9600.000 17.53 9600.000 14.37 9600.000 11.78 9600.000 7.18 20000.000 21.14 20000.000 17.19 20000.000 14.09 20000.000 11.55 20000.000 7.05 30000.000 20.59 30000.000 16.75 30000.000 13.73 30000.000 11.26 30000.000 6.86 40000.000 19.80 40000.000 16.10 40000.000 13.20 40000.000 10.82 40000.000 6.60 50000.000 18.78 50000.000 15.27 50000.000 12.52 50000.000 10.26 50000.000 6.26 60000.000 17.97 60000.000 14.61 60000.000 11.98 60000.000 9.82 60000.000 5.99 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 266 119 Structure Class: 96-SPRINKLE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 3.04 1000.000 2.84 1000.000 2.59 1000.000 2.20 1000.000 1.81 10000.000 2.40 10000.000 2.24 10000.000 2.04 10000.000 1.73 10000.000 1.42 100000.000 1.62 100000.000 1.51 100000.000 1.38 100000.000 1.17 100000.000 0.96 150000.000 1.29 150000.000 1.21 150000.000 1.10 150000.000 0.94 150000.000 0.77 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 267 120 Structure Class: 97-ATTICFIN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 44.66 800.000 36.33 800.000 29.77 800.000 24.41 800.000 14.89 1000.000 42.55 1000.000 34.61 1000.000 28.37 1000.000 23.27 1000.000 14.18 1200.000 40.53 1200.000 32.97 1200.000 27.02 1200.000 22.15 1200.000 13.50 1500.000 38.60 1500.000 31.39 1500.000 25.73 1500.000 21.09 1500.000 12.87 1800.000 36.75 1800.000 29.89 1800.000 24.49 1800.000 20.09 1800.000 12.25 2100.000 36.64 2100.000 29.80 2100.000 24.43 2100.000 20.03 2100.000 12.21 2600.000 36.35 2600.000 29.57 2600.000 24.24 2600.000 19.87 2600.000 12.12 4000.000 36.12 4000.000 29.38 4000.000 24.09 4000.000 19.75 4000.000 12.04 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 268 121 Structure Class: 98-UNFATTIC Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 800.000 22.77 800.000 18.51 800.000 15.18 800.000 12.44 800.000 7.59 1000.000 20.59 1000.000 16.74 1000.000 13.72 1000.000 11.26 1000.000 6.87 1200.000 19.14 1200.000 15.57 1200.000 12.76 1200.000 10.46 1200.000 6.38 1500.000 17.68 1500.000 14.39 1500.000 11.79 1500.000 9.67 1500.000 5.89 1800.000 16.73 1800.000 13.60 1800.000 11.15 1800.000 9.14 1800.000 5.58 2100.000 16.05 2100.000 13.04 2100.000 10.69 2100.000 8.77 2100.000 5.34 2600.000 15.25 2600.000 12.40 2600.000 10.17 2600.000 8.34 2600.000 5.09 4000.000 14.08 4000.000 11.45 4000.000 9.38 4000.000 7.70 4000.000 4.69 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 269 122 Structure Class: 99-TERRACE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 20.000 33.44 20.000 27.20 20.000 22.29 20.000 18.28 20.000 11.15 50.000 29.25 50.000 23.80 50.000 19.50 50.000 15.99 50.000 9.75 100.000 25.06 100.000 20.39 100.000 16.71 100.000 13.71 100.000 8.35 150.000 23.69 150.000 19.27 150.000 15.79 150.000 12.95 150.000 7.90 200.000 22.98 200.000 18.70 200.000 15.33 200.000 12.57 200.000 7.66 250.000 22.58 250.000 18.36 250.000 15.06 250.000 12.34 250.000 7.52 300.000 22.29 300.000 18.13 300.000 14.86 300.000 12.19 300.000 7.43 400.000 21.94 400.000 17.84 400.000 14.62 400.000 12.00 400.000 7.32 FIREPLACE RATES: 0.00 0.00 0.00 0.00 0.00 CHIMNEY RATES: 0.00 0.00 0.00 0.00 0.00 FULL BATH RATES: 0.00 0.00 0.00 0.00 0.00 HALF BATH RATES: 0.00 0.00 0.00 0.00 0.00 FIXTURE RATES: 0.00 0.00 0.00 0.00 0.00 BASE RATE PERCENTAGE ADJUSTMENT TO GET FINATTIC RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET FIN-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET S/F-BSMT RATE: 100 BASE RATE PERCENTAGE ADJUSTMENT TO GET UNF-BSMT RATE: 0 EXTERIOR FINISH RATE ADJUSTMENTS CODE-ABREV. AMOUNT HEAT & AIR COND. RATE ADJUSTMENTS CODE-ABREV. AMOUNT WALL HEIGHTS: FACTORS: STORY HEIGHTS: FACTORS: 270 123 DEPRECIATION FACTOR TABLES 271 124 DEPRECIATION TABLES AGE IN ACTUAL 1 2 0 3 4 5 6 7 8 9 YEARS YEAR EXCL GOOD AVG FAIR POOR COMG COMA COMP DW SW 1 2008 0.995 0.990 0.990 0.980 0.900 0.990 0.980 0.960 0.980 0.980 2 2007 0.990 0.980 0.980 0.970 0.890 0.970 0.960 0.920 0.970 0.950 3 2006 0.985 0.975 0.970 0.960 0.870 0.960 0.940 0.900 0.960 0.920 4 2005 0.980 0.970 0.960 0.940 0.860 0.940 0.920 0.870 0.950 0.890 5 2004 0.975 0.960 0.950 0.930 0.850 0.930 0.900 0.840 0.930 0.860 6 2003 0.970 0.955 0.940 0.910 0.840 0.910 0.890 0.810 0.910 0.820 7 2002 0.965 0.950 0.930 0.900 0.830 0.900 0.870 0.780 0.900 0.780 8 2001 0.960 0.940 0.920 0.890 0.820 0.880 0.860 0.750 0.880 0.740 9 2000 0.955 0.935 0.910 0.880 0.800 0.870 0.840 0.730 0.860 0.700 10 1999 0.950 0.930 0.900 0.860 0.790 0.860 0.830 0.710 0.840 0.660 11 1998 0.945 0.920 0.890 0.850 0.780 0.850 0.810 0.690 0.820 0.620 12 1997 0.940 0.915 0.880 0.840 0.770 0.840 0.800 0.670 0.800 0.600 13 1996 0.935 0.910 0.870 0.820 0.750 0.820 0.780 0.650 0.780 0.580 14 1995 0.930 0.900 0.860 0.810 0.740 0.810 0.770 0.630 0.760 0.560 15 1994 0.925 0.895 0.850 0.800 0.720 0.800 0.750 0.610 0.740 0.540 16 1993 0.920 0.890 0.840 0.780 0.710 0.790 0.740 0.590 0.720 0.520 17 1992 0.915 0.880 0.830 0.770 0.700 0.780 0.720 0.570 0.700 0.500 18 1991 0.910 0.875 0.820 0.760 0.690 0.770 0.710 0.550 0.680 0.460 19 1990 0.905 0.870 0.810 0.740 0.670 0.750 0.690 0.530 0.660 0.420 20 1989 0.900 0.860 0.800 0.730 0.660 0.740 0.680 0.520 0.630 0.400 21 1988 0.895 0.855 0.790 0.720 0.650 0.730 0.660 0.510 0.610 0.380 22 1987 0.890 0.850 0.780 0.700 0.630 0.720 0.650 0.500 0.580 0.360 23 1986 0.885 0.840 0.770 0.690 0.620 0.710 0.630 0.490 0.560 0.340 24 1985 0.880 0.835 0.760 0.680 0.600 0.700 0.620 0.480 0.530 0.320 25 1984 0.875 0.830 0.750 0.670 0.590 0.690 0.600 0.470 0.500 0.300 26 1983 0.870 0.820 0.740 0.650 0.570 0.680 0.590 0.460 0.480 0.280 27 1982 0.865 0.815 0.730 0.640 0.560 0.670 0.580 0.450 0.450 0.260 28 1981 0.860 0.810 0.720 0.630 0.550 0.660 0.570 0.440 0.430 0.240 29 1980 0.855 0.800 0.710 0.610 0.530 0.650 0.560 0.430 0.410 0.220 30 1979 0.850 0.795 0.700 0.600 0.520 0.640 0.550 0.420 0.380 0.200 31 1978 0.845 0.790 0.690 0.590 0.510 0.630 0.540 0.410 0.360 0.180 32 1977 0.840 0.780 0.680 0.580 0.500 0.620 0.530 0.400 0.330 0.160 33 1976 0.835 0.775 0.670 0.570 0.490 0.610 0.520 0.390 0.310 0.140 34 1975 0.830 0.770 0.660 0.560 0.480 0.600 0.510 0.380 0.290 0.120 35 1974 0.825 0.760 0.650 0.550 0.470 0.590 0.500 0.370 0.280 0.100 272 125 DEPRECIATION TABLES (continued) AGE IN ACTUAL 1 2 0 3 4 5 6 7 8 9 YEARS YEAR EXCL GOOD AVG FAIR POOR COMG COMA COMP DW SW 36 1973 0.820 0.755 0.640 0.540 0.460 0.580 0.490 0.360 0.260 0.100 37 1972 0.815 0.750 0.630 0.530 0.450 0.570 0.480 0.350 0.250 0.100 38 1971 0.810 0.740 0.620 0.520 0.440 0.560 0.470 0.340 0.230 0.100 39 1970 0.805 0.735 0.610 0.510 0.430 0.550 0.460 0.330 0.220 0.100 40 1969 0.800 0.730 0.600 0.500 0.420 0.540 0.450 0.320 0.210 0.100 41 1968 0.795 0.720 0.590 0.490 0.415 0.530 0.440 0.310 0.210 0.100 42 1967 0.790 0.715 0.580 0.480 0.410 0.520 0.430 0.300 0.200 0.100 43 1966 0.785 0.710 0.570 0.470 0.400 0.510 0.420 0.290 0.200 0.100 44 1965 0.780 0.700 0.560 0.460 0.390 0.500 0.410 0.280 0.200 0.100 45 1964 0.775 0.695 0.550 0.450 0.380 0.490 0.400 0.270 0.200 0.100 46 1963 0.770 0.690 0.540 0.440 0.370 0.480 0.390 0.260 0.200 0.100 47 1962 0.765 0.685 0.530 0.430 0.360 0.470 0.380 0.250 0.200 0.100 48 1961 0.760 0.680 0.520 0.420 0.350 0.460 0.370 0.250 0.200 0.100 49 1960 0.755 0.670 0.510 0.410 0.340 0.450 0.360 0.250 0.200 0.100 50 1959 0.750 0.665 0.500 0.400 0.330 0.440 0.350 0.250 0.200 0.100 51 1958 0.745 0.660 0.490 0.390 0.320 0.430 0.340 0.250 0.200 52 1957 0.740 0.655 0.480 0.380 0.310 0.420 0.330 0.250 0.200 53 1956 0.735 0.650 0.470 0.370 0.300 0.410 0.320 0.250 0.200 54 1955 0.730 0.640 0.460 0.360 0.290 0.400 0.310 0.250 0.200 55 1954 0.725 0.635 0.450 0.350 0.280 0.400 0.300 0.250 56 1953 0.720 0.630 0.440 0.340 0.270 0.400 0.300 0.250 57 1952 0.715 0.625 0.430 0.330 0.260 0.400 0.300 0.250 58 1951 0.710 0.620 0.420 0.320 0.250 0.400 0.300 0.250 59 1950 0.705 0.610 0.410 0.310 0.240 0.400 0.300 0.250 60 1949 0.700 0.605 0.400 0.300 0.230 0.400 0.300 0.250 61 1948 0.695 0.600 0.390 0.290 0.220 0.400 0.300 0.250 62 1947 0.690 0.595 0.380 0.280 0.210 0.400 0.300 0.250 63 1946 0.685 0.590 0.370 0.270 0.200 0.400 0.300 0.250 64 1945 0.680 0.580 0.360 0.260 0.200 0.400 0.300 0.250 65 1944 0.675 0.575 0.350 0.250 0.200 0.400 0.300 0.250 66 1943 0.670 0.570 0.340 0.240 0.200 0.400 0.300 0.250 67 1942 0.665 0.565 0.330 0.230 0.200 0.400 0.300 0.250 68 1941 0.660 0.560 0.320 0.220 0.200 0.400 0.300 0.250 69 1940 0.655 0.550 0.310 0.210 0.200 0.400 0.300 0.250 70 1939 0.650 0.545 0.300 0.200 0.200 0.400 0.300 0.250 273 126 DEPRECIATION TABLES (continued) AGE IN ACTUAL 1 2 0 3 4 5 6 7 8 9 YEARS YEAR EXCL GOOD AVG FAIR POOR COMG COMA COMP DW SW 71 1938 0.645 0.540 0.290 0.200 0.200 0.400 0.300 0.250 72 1937 0.640 0.535 0.280 0.200 0.200 0.400 0.300 0.250 73 1936 0.635 0.530 0.270 0.200 0.200 0.400 0.300 0.250 74 1935 0.630 0.520 0.260 0.200 0.200 0.400 0.300 0.250 75 1934 0.625 0.515 0.250 0.200 0.200 0.400 0.300 0.250 76 1933 0.620 0.510 0.240 0.200 0.200 0.400 0.300 0.250 77 1932 0.615 0.505 0.230 0.200 0.200 0.400 0.300 0.250 78 1931 0.610 0.500 0.220 0.200 0.200 0.400 0.300 0.250 79 1930 0.605 0.490 0.210 0.200 0.200 0.400 0.300 0.250 80 1929 0.600 0.480 0.200 0.200 0.200 0.400 0.300 0.250 81 1928 0.595 0.470 0.200 0.200 0.200 0.400 0.300 0.250 82 1927 0.590 0.460 0.200 0.200 0.200 0.400 0.300 0.250 83 1926 0.585 0.450 0.200 0.200 0.200 0.400 0.300 0.250 84 1925 0.580 0.440 0.200 0.200 0.200 0.400 0.300 0.250 85 1924 0.575 0.430 0.200 0.200 0.200 0.400 0.300 0.250 86 1923 0.570 0.420 0.200 0.200 0.200 0.400 0.300 0.250 87 1922 0.565 0.410 0.200 0.200 0.200 0.400 0.300 0.250 88 1921 0.560 0.400 0.200 0.200 0.200 0.400 0.300 0.250 89 1920 0.555 0.390 0.200 0.200 0.200 0.400 0.300 0.250 90 1919 0.550 0.380 0.200 0.200 0.200 0.400 0.300 0.250 91 1918 0.545 0.370 0.200 0.200 0.200 0.400 0.300 0.250 92 1917 0.540 0.360 0.200 0.200 0.200 0.400 0.300 0.250 93 1916 0.535 0.350 0.200 0.200 0.200 0.400 0.300 0.250 94 1915 0.530 0.340 0.200 0.200 0.200 0.400 0.300 0.250 95 1914 0.525 0.330 0.200 0.200 0.200 0.400 0.300 0.250 96 1913 0.520 0.320 0.200 0.200 0.200 0.400 0.300 0.250 97 1912 0.515 0.310 0.200 0.200 0.200 0.400 0.300 0.250 98 1911 0.510 0.300 0.200 0.200 0.200 0.400 0.300 0.250 99 1910 0.505 0.290 0.200 0.200 0.200 0.400 0.300 0.250 100 1909 0.500 0.280 0.200 0.200 0.200 0.400 0.300 0.250 274 127 OTHER FEATURES AND OUTBUILDING SCHEDULES 275 128 Other Feature Class: 01-GARAGE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 300.000 39.15 300.000 33.20 300.000 27.00 300.000 20.25 300.000 13.50 500.000 38.45 500.000 32.60 500.000 26.50 500.000 19.90 500.000 13.25 700.000 37.70 700.000 32.00 700.000 26.00 700.000 19.50 700.000 13.00 900.000 36.25 900.000 30.75 900.000 25.00 900.000 18.75 900.000 12.50 1100.000 34.80 1100.000 29.50 1100.000 24.00 1100.000 18.00 1100.000 12.00 1500.000 32.60 1500.000 27.65 1500.000 22.50 1500.000 16.85 1500.000 11.25 276 129 Other Feature Class: 02-CARPORT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 250.000 21.75 250.000 18.45 250.000 15.00 250.000 11.25 250.000 7.50 400.000 21.00 400.000 17.85 400.000 14.50 400.000 10.90 400.000 7.25 600.000 19.95 600.000 16.90 600.000 13.75 600.000 10.30 600.000 6.85 800.000 18.85 800.000 16.00 800.000 13.00 800.000 9.75 800.000 6.50 1000.000 18.05 1000.000 15.30 1000.000 12.45 1000.000 9.35 1000.000 6.20 277 130 Other Feature Class: 03-PATIO Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 5.75 200.000 4.75 200.000 3.95 200.000 2.95 200.000 2.00 400.000 5.45 400.000 4.60 400.000 3.75 400.000 2.80 400.000 1.85 600.000 5.10 600.000 4.30 600.000 3.50 600.000 2.60 600.000 1.75 800.000 4.80 800.000 4.05 800.000 3.30 800.000 2.45 800.000 1.65 278 131 Other Feature Class: 04-STG.SHED Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 18.10 100.000 15.35 100.000 12.50 100.000 9.35 100.000 6.25 200.000 17.40 200.000 14.75 200.000 12.00 200.000 9.00 200.000 6.00 300.000 15.65 300.000 13.25 300.000 10.80 300.000 8.10 300.000 5.40 500.000 14.10 500.000 12.00 500.000 9.75 500.000 7.30 500.000 4.85 750.000 12.70 750.000 10.75 750.000 8.75 750.000 6.55 750.000 4.35 1000.000 11.45 1000.000 9.70 1000.000 7.90 1000.000 5.90 1000.000 3.95 279 132 Other Feature Class: 05-POOL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 250.000 45.65 250.000 38.75 250.000 31.50 250.000 23.60 250.000 15.75 500.000 43.50 500.000 36.90 500.000 30.00 500.000 22.50 500.000 15.00 750.000 39.15 750.000 33.20 750.000 27.00 750.000 20.25 750.000 13.50 1000.000 35.50 1000.000 30.10 1000.000 24.50 1000.000 18.35 1000.000 12.25 280 133 Other Feature Class: 06-PACKBARN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 250.000 10.50 250.000 8.00 250.000 3.78 250.000 4.75 250.000 3.50 320.000 10.19 320.000 7.76 320.000 3.71 320.000 4.61 320.000 3.40 400.000 9.88 400.000 7.53 400.000 3.64 400.000 4.47 400.000 3.29 480.000 9.58 480.000 7.30 480.000 3.57 480.000 4.34 480.000 3.19 570.000 9.30 570.000 7.08 570.000 3.50 570.000 4.21 570.000 3.10 700.000 9.02 700.000 6.87 700.000 3.43 700.000 4.08 700.000 3.01 800.000 8.75 800.000 6.66 800.000 3.36 800.000 3.96 800.000 2.92 1000.000 8.48 1000.000 6.46 1000.000 3.29 1000.000 3.84 1000.000 2.83 281 134 Other Feature Class: 07-BATH HSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 31.58 100.000 25.69 100.000 21.05 100.000 17.26 100.000 10.53 200.000 30.90 200.000 25.14 200.000 20.60 200.000 16.89 200.000 10.30 300.000 30.24 300.000 24.60 300.000 20.16 300.000 16.53 300.000 10.08 400.000 28.79 400.000 23.42 400.000 19.20 400.000 15.74 400.000 9.60 500.000 27.27 500.000 22.18 500.000 18.18 500.000 14.91 500.000 9.09 600.000 25.84 600.000 21.02 600.000 17.23 600.000 14.13 600.000 8.61 700.000 24.62 700.000 20.02 700.000 16.41 700.000 13.46 700.000 8.21 800.000 23.36 800.000 19.00 800.000 15.58 800.000 12.77 800.000 7.79 282 135 Other Feature Class: 08-SHELTER Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 10.31 200.000 8.39 200.000 6.88 200.000 5.64 200.000 3.44 600.000 9.24 600.000 7.52 600.000 6.16 600.000 5.05 600.000 3.08 1000.000 8.66 1000.000 7.05 1000.000 5.78 1000.000 4.74 1000.000 2.89 1400.000 8.17 1400.000 6.64 1400.000 5.45 1400.000 4.46 1400.000 2.72 1800.000 7.67 1800.000 6.24 1800.000 5.12 1800.000 4.19 1800.000 2.56 3000.000 7.26 3000.000 5.90 3000.000 4.84 3000.000 3.97 3000.000 2.42 5000.000 6.93 5000.000 5.64 5000.000 4.62 5000.000 3.79 5000.000 2.31 6000.000 6.60 6000.000 5.37 6000.000 4.40 6000.000 3.61 6000.000 2.20 283 136 Other Feature Class: 09-STABLE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 18.56 200.000 15.10 200.000 12.38 200.000 10.15 200.000 6.19 400.000 18.18 400.000 14.79 400.000 12.12 400.000 9.94 400.000 6.06 600.000 17.82 600.000 14.49 600.000 11.88 600.000 9.74 600.000 5.94 800.000 17.29 800.000 14.06 800.000 11.53 800.000 9.45 800.000 5.76 1000.000 16.76 1000.000 13.63 1000.000 11.18 1000.000 9.16 1000.000 5.59 1200.000 16.10 1200.000 13.10 1200.000 10.74 1200.000 8.80 1200.000 5.37 1400.000 15.44 1400.000 12.56 1400.000 10.30 1400.000 8.44 1400.000 5.15 1600.000 14.69 1600.000 11.94 1600.000 9.79 1600.000 8.03 1600.000 4.90 284 137 Other Feature Class: 10-SMRKITCN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 13.80 100.000 11.22 100.000 9.20 100.000 7.54 100.000 4.60 200.000 12.75 200.000 10.37 200.000 8.50 200.000 6.97 200.000 4.25 300.000 12.00 300.000 9.76 300.000 8.00 300.000 6.56 300.000 4.00 400.000 11.55 400.000 9.39 400.000 7.70 400.000 6.31 400.000 3.85 600.000 10.88 600.000 8.85 600.000 7.25 600.000 5.95 600.000 3.63 700.000 10.58 700.000 8.60 700.000 7.05 700.000 5.78 700.000 3.53 800.000 10.28 800.000 8.36 800.000 6.85 800.000 5.62 800.000 3.43 1000.000 10.05 1000.000 8.17 1000.000 6.70 1000.000 5.49 1000.000 3.35 285 138 Other Feature Class: 11-WELL HSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 15.00 50.000 12.20 50.000 10.00 50.000 8.20 50.000 5.00 100.000 13.65 100.000 11.10 100.000 9.10 100.000 7.46 100.000 4.55 150.000 13.13 150.000 10.68 150.000 8.75 150.000 7.18 150.000 4.38 200.000 12.68 200.000 10.31 200.000 8.45 200.000 6.93 200.000 4.23 286 139 Other Feature Class: 12-ASPH PAV Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 3.25 100.000 2.64 100.000 2.17 100.000 1.78 100.000 1.08 1000.000 3.05 1000.000 2.48 1000.000 2.04 1000.000 1.67 1000.000 1.02 2500.000 2.84 2500.000 2.31 2500.000 1.89 2500.000 1.55 2500.000 0.95 5000.000 2.71 5000.000 2.20 5000.000 1.80 5000.000 1.48 5000.000 0.90 7500.000 2.66 7500.000 2.16 7500.000 1.77 7500.000 1.45 7500.000 0.89 10000.000 2.59 10000.000 2.11 10000.000 1.73 10000.000 1.42 10000.000 0.86 15000.000 2.54 15000.000 2.07 15000.000 1.69 15000.000 1.39 15000.000 0.85 25000.000 2.46 25000.000 2.00 25000.000 1.64 25000.000 1.34 25000.000 0.82 287 140 Other Feature Class: 13-CONC PAV Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 0.00 100.000 4.50 100.000 4.50 100.000 4.50 100.000 4.50 1000.000 4.50 1000.000 4.50 1000.000 4.50 1000.000 4.50 1000.000 4.50 2500.000 4.50 2500.000 4.50 2500.000 4.50 2500.000 4.50 2500.000 4.50 5000.000 4.50 5000.000 4.50 5000.000 4.50 5000.000 4.50 5000.000 4.50 7500.000 4.50 7500.000 4.50 7500.000 4.50 7500.000 4.50 7500.000 4.50 10000.000 4.50 10000.000 4.50 10000.000 4.50 10000.000 4.50 10000.000 4.50 15000.000 4.50 15000.000 4.50 15000.000 4.50 15000.000 4.50 15000.000 4.50 25000.000 4.50 25000.000 4.50 25000.000 4.50 25000.000 4.50 25000.000 4.50 288 141 Other Feature Class: 14-SHOP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 19.72 100.000 16.04 100.000 13.15 100.000 10.78 100.000 6.57 200.000 18.89 200.000 15.37 200.000 12.60 200.000 10.33 200.000 6.30 300.000 18.07 300.000 14.69 300.000 12.05 300.000 9.88 300.000 6.02 400.000 17.24 400.000 14.02 400.000 11.50 400.000 9.43 400.000 5.75 500.000 16.42 500.000 13.35 500.000 10.95 500.000 8.97 500.000 5.47 600.000 15.64 600.000 12.72 600.000 10.43 600.000 8.55 600.000 5.21 800.000 14.87 800.000 12.09 800.000 9.91 800.000 8.13 800.000 4.96 1000.000 14.09 1000.000 11.46 1000.000 9.39 1000.000 7.70 1000.000 4.70 289 142 Other Feature Class: 15-LMBRSTRG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 16.91 2000.000 13.75 2000.000 11.28 2000.000 9.25 2000.000 7.48 4000.000 14.85 4000.000 12.08 4000.000 9.90 4000.000 8.12 4000.000 6.56 6000.000 13.37 6000.000 10.87 6000.000 8.91 6000.000 7.31 6000.000 5.91 8000.000 12.62 8000.000 10.27 8000.000 8.42 8000.000 6.90 8000.000 5.58 10000.000 12.46 10000.000 10.13 10000.000 8.31 10000.000 6.81 10000.000 5.51 12000.000 12.38 12000.000 10.07 12000.000 8.25 12000.000 6.77 12000.000 5.47 14000.000 12.29 14000.000 10.00 14000.000 8.20 14000.000 6.72 14000.000 5.43 16000.000 12.05 16000.000 9.80 16000.000 8.03 16000.000 6.58 16000.000 5.32 290 143 Other Feature Class: 16-BOAT HSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 48.11 200.000 39.13 200.000 32.08 200.000 26.30 200.000 16.04 300.000 47.54 300.000 38.66 300.000 31.69 300.000 25.99 300.000 15.85 400.000 46.61 400.000 37.91 400.000 31.08 400.000 25.48 400.000 15.54 600.000 45.01 600.000 36.61 600.000 30.01 600.000 24.61 600.000 15.00 800.000 43.16 800.000 35.11 800.000 28.78 800.000 23.60 800.000 14.39 1000.000 40.95 1000.000 33.31 1000.000 27.30 1000.000 22.39 1000.000 13.65 1500.000 38.49 1500.000 31.31 1500.000 25.66 1500.000 21.04 1500.000 12.83 2000.000 35.85 2000.000 29.16 2000.000 23.90 2000.000 19.60 2000.000 11.95 291 144 Other Feature Class: 17-BULKBARN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 3750.00 10.000 3050.00 10.000 2500.00 10.000 2050.00 10.000 1250.00 292 145 Other Feature Class: 18-TOB.BARN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 220.000 100.00 220.000 100.00 220.000 100.00 220.000 100.00 220.000 100.00 230.000 100.00 230.000 100.00 230.000 100.00 230.000 100.00 230.000 100.00 250.000 100.00 250.000 100.00 250.000 100.00 250.000 100.00 250.000 100.00 290.000 100.00 290.000 100.00 290.000 100.00 290.000 100.00 290.000 100.00 320.000 100.00 320.000 100.00 320.000 100.00 320.000 100.00 320.000 100.00 293 146 Other Feature Class: 19-PIERS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 30.11 100.000 24.49 100.000 20.08 100.000 16.46 100.000 10.04 200.000 29.40 200.000 23.91 200.000 19.60 200.000 16.07 200.000 9.80 300.000 28.17 300.000 22.91 300.000 18.78 300.000 15.40 300.000 9.39 400.000 28.03 400.000 22.80 400.000 18.69 400.000 15.32 400.000 9.34 500.000 27.34 500.000 22.24 500.000 18.23 500.000 14.95 500.000 9.11 600.000 25.87 600.000 21.04 600.000 17.25 600.000 14.14 600.000 8.62 700.000 23.63 700.000 19.22 700.000 15.75 700.000 12.92 700.000 7.88 800.000 21.20 800.000 17.24 800.000 14.14 800.000 11.59 800.000 7.07 294 147 Other Feature Class: 20-POLESHLT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 7.71 200.000 6.27 200.000 5.14 200.000 4.22 200.000 2.57 600.000 6.53 600.000 5.31 600.000 4.36 600.000 3.57 600.000 2.18 1000.000 5.90 1000.000 4.80 1000.000 3.93 1000.000 3.22 1000.000 1.97 1400.000 5.35 1400.000 4.35 1400.000 3.57 1400.000 2.93 1400.000 1.78 1800.000 4.81 1800.000 3.91 1800.000 3.21 1800.000 2.63 1800.000 1.60 3000.000 4.36 3000.000 3.54 3000.000 2.90 3000.000 2.38 3000.000 1.45 6000.000 3.63 6000.000 2.95 6000.000 2.42 6000.000 1.98 6000.000 1.21 295 148 Other Feature Class: 21-BARN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 400.000 15.00 400.000 12.00 400.000 11.88 400.000 8.00 400.000 6.00 600.000 14.55 600.000 11.64 600.000 11.66 600.000 7.76 600.000 5.82 800.000 14.11 800.000 11.29 800.000 11.50 800.000 7.53 800.000 5.65 1000.000 13.69 1000.000 10.95 1000.000 11.33 1000.000 7.30 1000.000 5.48 1200.000 13.28 1200.000 10.62 1200.000 11.17 1200.000 7.08 1200.000 5.31 1500.000 12.88 1500.000 10.30 1500.000 11.00 1500.000 6.87 1500.000 5.15 2000.000 12.49 2000.000 10.00 2000.000 10.78 2000.000 6.66 2000.000 5.00 3000.000 12.12 3000.000 9.70 3000.000 10.45 3000.000 6.46 3000.000 4.85 296 149 Other Feature Class: 22-GAZEBO Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 41.42 50.000 33.68 50.000 27.61 50.000 22.64 50.000 13.81 100.000 35.49 100.000 28.87 100.000 23.66 100.000 19.40 100.000 11.83 150.000 33.51 150.000 27.26 150.000 22.34 150.000 18.32 150.000 11.17 200.000 32.54 200.000 26.46 200.000 21.69 200.000 17.79 200.000 10.85 250.000 31.94 250.000 25.98 250.000 21.30 250.000 17.46 250.000 10.65 300.000 31.55 300.000 25.66 300.000 21.03 300.000 17.25 300.000 10.52 350.000 31.27 350.000 25.43 350.000 20.85 350.000 17.09 350.000 10.42 400.000 31.05 400.000 25.26 400.000 20.70 400.000 16.98 400.000 10.35 297 150 Other Feature Class: 23-SVCANOPY Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 400.000 37.85 400.000 30.78 400.000 25.23 400.000 20.68 400.000 12.62 450.000 37.46 450.000 30.47 450.000 24.98 450.000 20.48 450.000 12.49 500.000 37.06 500.000 30.14 500.000 24.70 500.000 20.26 500.000 12.36 600.000 35.95 600.000 29.84 600.000 24.46 600.000 20.05 600.000 12.23 800.000 36.02 800.000 29.30 800.000 24.01 800.000 19.68 800.000 12.01 1000.000 35.59 1000.000 28.95 1000.000 23.74 1000.000 19.46 1000.000 11.86 1200.000 35.35 1200.000 28.75 1200.000 23.57 1200.000 19.33 1200.000 11.78 1400.000 35.28 1400.000 28.69 1400.000 23.53 1400.000 19.30 1400.000 11.77 298 151 Other Feature Class: 24-TENANTHS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 5000.00 10.000 4000.00 10.000 3000.00 10.000 2000.00 10.000 1000.00 299 152 Other Feature Class: 25-MH HKUP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 3750.00 10.000 3050.00 10.000 2500.00 10.000 2050.00 10.000 1250.00 300 153 Other Feature Class: 26-MISCBLDG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 400.00 10.000 300.00 10.000 200.00 10.000 100.00 10.000 75.00 301 154 Other Feature Class: 27-PF STEEL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 400.000 17.24 400.000 14.02 400.000 11.50 400.000 9.43 400.000 5.75 1600.000 15.77 1600.000 12.83 1600.000 10.52 1600.000 8.62 1600.000 5.26 2800.000 14.44 2800.000 11.74 2800.000 9.63 2800.000 7.89 2800.000 4.81 4000.000 13.46 4000.000 10.95 4000.000 8.98 4000.000 7.36 4000.000 4.49 5200.000 12.67 5200.000 10.31 5200.000 8.45 5200.000 6.93 5200.000 4.22 6400.000 11.93 6400.000 9.70 6400.000 7.95 6400.000 6.52 6400.000 3.98 7600.000 11.22 7600.000 9.13 7600.000 7.48 7600.000 6.13 7600.000 3.74 8400.000 10.77 8400.000 8.76 8400.000 7.18 8400.000 5.89 8400.000 3.59 302 155 Other Feature Class: 28-OFB/EFP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 33.00 50.000 26.84 50.000 22.00 50.000 18.04 50.000 11.00 100.000 31.76 100.000 25.83 100.000 21.18 100.000 17.36 100.000 10.59 150.000 30.94 150.000 25.16 150.000 20.63 150.000 16.91 150.000 10.31 200.000 30.53 200.000 24.83 200.000 20.35 200.000 16.69 200.000 10.18 250.000 30.11 250.000 24.49 250.000 20.08 250.000 16.46 250.000 10.04 300.000 29.70 300.000 24.16 300.000 19.80 300.000 16.24 300.000 9.90 350.000 29.29 350.000 23.82 350.000 19.53 350.000 16.01 350.000 9.76 400.000 28.88 400.000 23.49 400.000 19.25 400.000 15.79 400.000 9.63 303 156 Other Feature Class: 29-OFB/OFP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 26.40 50.000 21.47 50.000 17.60 50.000 14.43 50.000 8.80 100.000 25.41 100.000 20.67 100.000 16.94 100.000 13.89 100.000 8.47 150.000 24.75 150.000 20.13 150.000 16.50 150.000 13.53 150.000 8.25 200.000 24.42 200.000 19.86 200.000 16.28 200.000 13.35 200.000 8.14 250.000 24.09 250.000 19.59 250.000 16.06 250.000 13.17 250.000 8.03 300.000 23.76 300.000 19.32 300.000 15.84 300.000 12.99 300.000 7.92 350.000 23.43 350.000 19.06 350.000 15.62 350.000 12.81 350.000 7.81 400.000 23.10 400.000 18.79 400.000 15.40 400.000 12.63 400.000 7.70 304 157 Other Feature Class: 30-OFB/EMP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 36.30 50.000 29.52 50.000 24.20 50.000 19.84 50.000 12.10 100.000 34.95 100.000 28.42 100.000 23.30 100.000 19.10 100.000 11.65 150.000 34.04 150.000 27.69 150.000 22.69 150.000 18.61 150.000 11.35 200.000 33.58 200.000 27.31 200.000 22.39 200.000 18.36 200.000 11.19 250.000 33.12 250.000 26.93 250.000 22.08 250.000 18.10 250.000 11.04 300.000 32.67 300.000 26.57 300.000 21.78 300.000 17.86 300.000 10.89 350.000 32.22 350.000 26.21 350.000 21.48 350.000 17.62 350.000 10.74 400.000 31.76 400.000 25.83 400.000 21.18 400.000 17.36 400.000 10.59 305 158 Other Feature Class: 31-OFB/OMP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 29.04 50.000 23.62 50.000 19.36 50.000 15.88 50.000 9.68 100.000 27.96 100.000 22.74 100.000 18.64 100.000 15.28 100.000 9.32 150.000 27.23 150.000 22.14 150.000 18.15 150.000 14.88 150.000 9.08 200.000 26.87 200.000 21.85 200.000 17.91 200.000 14.69 200.000 8.96 250.000 26.49 250.000 21.55 250.000 17.66 250.000 14.48 250.000 8.83 300.000 26.13 300.000 21.25 300.000 17.42 300.000 14.28 300.000 8.71 350.000 25.79 350.000 20.97 350.000 17.19 350.000 14.10 350.000 8.60 400.000 25.41 400.000 20.67 400.000 16.94 400.000 13.89 400.000 8.47 306 159 Other Feature Class: 32-OFB/CP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 9.90 100.000 8.05 100.000 6.60 100.000 5.41 100.000 3.30 350.000 8.91 350.000 7.25 350.000 5.94 350.000 4.87 350.000 2.97 600.000 8.33 600.000 6.78 600.000 5.56 600.000 4.56 600.000 2.78 307 160 Other Feature Class: 33-OFB/DECK Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 20.79 50.000 16.91 50.000 13.86 50.000 11.37 50.000 6.93 100.000 20.39 100.000 16.59 100.000 13.60 100.000 11.15 100.000 6.80 150.000 20.20 150.000 16.43 150.000 13.46 150.000 11.04 150.000 6.73 270.000 18.94 270.000 15.41 270.000 12.63 270.000 10.35 270.000 6.31 400.000 18.36 400.000 14.94 400.000 12.24 400.000 10.04 400.000 6.12 520.000 17.79 520.000 14.47 520.000 11.86 520.000 9.72 520.000 5.93 650.000 17.26 650.000 14.04 650.000 11.51 650.000 9.43 650.000 5.75 800.000 16.17 800.000 13.15 800.000 10.78 800.000 8.84 800.000 5.39 308 161 Other Feature Class: 34-OFB/UTIL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 36.30 50.000 29.52 50.000 24.20 50.000 19.84 50.000 12.10 100.000 34.94 100.000 28.41 100.000 23.29 100.000 19.10 100.000 11.65 150.000 34.04 150.000 27.68 150.000 22.69 150.000 18.61 150.000 11.35 200.000 33.59 200.000 27.32 200.000 22.39 200.000 18.36 200.000 11.20 250.000 33.14 250.000 26.95 250.000 22.09 250.000 18.11 250.000 11.05 309 162 Other Feature Class: 36-OFB/FRAD Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 45.28 50.000 36.82 50.000 30.18 50.000 24.75 50.000 15.09 100.000 43.02 100.000 34.99 100.000 28.68 100.000 23.52 100.000 14.34 150.000 40.85 150.000 33.23 150.000 27.24 150.000 22.33 150.000 13.62 200.000 38.81 200.000 31.56 200.000 25.87 200.000 21.22 200.000 12.94 250.000 36.88 250.000 29.99 250.000 24.59 250.000 20.16 250.000 12.29 300.000 35.03 300.000 28.49 300.000 23.35 300.000 19.15 300.000 11.68 350.000 33.28 350.000 27.07 350.000 22.19 350.000 18.19 350.000 11.09 400.000 31.61 400.000 25.71 400.000 21.08 400.000 17.28 400.000 10.54 310 163 Other Feature Class: 37-LEAN-TO Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 4.22 100.000 3.05 100.000 2.48 100.000 2.00 100.000 1.25 120.000 4.09 120.000 2.96 120.000 2.44 120.000 1.94 120.000 1.21 140.000 3.97 140.000 2.87 140.000 2.42 140.000 1.88 140.000 1.18 160.000 3.85 160.000 2.78 160.000 2.40 160.000 1.83 160.000 1.14 180.000 3.74 180.000 2.70 180.000 2.38 180.000 1.77 180.000 1.11 200.000 3.62 200.000 2.62 200.000 2.34 200.000 1.72 200.000 1.07 220.000 3.52 220.000 2.54 220.000 2.32 220.000 1.67 220.000 1.04 240.000 3.41 240.000 2.46 240.000 2.31 240.000 1.62 240.000 1.01 311 164 Other Feature Class: 38-IMPLSHED Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 8.25 100.000 6.71 100.000 5.50 100.000 4.51 100.000 2.75 200.000 7.99 200.000 6.50 200.000 5.32 200.000 4.37 200.000 2.66 400.000 7.71 400.000 6.27 400.000 5.14 400.000 4.21 400.000 2.57 600.000 7.43 600.000 6.04 600.000 4.95 600.000 4.06 600.000 2.48 1000.000 7.34 1000.000 5.97 1000.000 4.90 1000.000 4.01 1000.000 2.45 1500.000 7.26 1500.000 5.90 1500.000 4.84 1500.000 3.97 1500.000 2.42 2000.000 7.01 2000.000 5.70 2000.000 4.68 2000.000 3.83 2000.000 2.34 2500.000 6.77 2500.000 5.50 2500.000 4.51 2500.000 3.70 2500.000 2.26 312 165 Other Feature Class: 39-QUONSET Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 16.81 200.000 13.67 200.000 11.21 200.000 9.19 200.000 5.60 600.000 16.48 600.000 13.41 600.000 10.99 600.000 9.01 600.000 5.49 1000.000 16.17 1000.000 13.15 1000.000 10.78 1000.000 8.84 1000.000 5.39 3000.000 15.84 3000.000 12.88 3000.000 10.56 3000.000 8.66 3000.000 5.28 5000.000 15.18 5000.000 12.35 5000.000 10.12 5000.000 8.30 5000.000 5.06 7000.000 14.44 7000.000 11.74 7000.000 9.63 7000.000 7.89 7000.000 4.81 9000.000 12.99 9000.000 10.56 9000.000 8.66 9000.000 7.10 9000.000 4.33 10000.000 11.70 10000.000 9.51 10000.000 7.80 10000.000 6.40 10000.000 3.90 313 166 Other Feature Class: 40-CHCKNHSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 5.60 1000.000 5.20 1000.000 4.80 1000.000 3.60 1000.000 2.80 2000.000 4.50 2000.000 4.20 2000.000 3.85 2000.000 2.90 2000.000 2.25 6000.000 3.60 6000.000 3.36 6000.000 3.08 6000.000 2.32 6000.000 1.80 12000.000 2.88 12000.000 2.64 12000.000 2.44 12000.000 1.84 12000.000 1.44 314 167 Other Feature Class: 41-MODPLTHS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1000.000 6.12 1000.000 4.98 1000.000 4.08 1000.000 3.35 1000.000 2.04 1600.000 5.94 1600.000 4.83 1600.000 3.96 1600.000 3.25 1600.000 1.98 2000.000 5.82 2000.000 4.73 2000.000 3.88 2000.000 3.18 2000.000 1.94 3500.000 5.66 3500.000 4.60 3500.000 3.77 3500.000 3.09 3500.000 1.89 7000.000 5.37 7000.000 4.37 7000.000 3.58 7000.000 2.94 7000.000 1.79 11000.000 5.16 11000.000 4.20 11000.000 3.44 11000.000 2.82 11000.000 1.72 14000.000 5.01 14000.000 4.07 14000.000 3.34 14000.000 2.74 14000.000 1.67 17000.000 4.82 17000.000 3.92 17000.000 3.21 17000.000 2.63 17000.000 1.61 315 168 Other Feature Class: 42-HOGHOUSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 16.00 200.000 15.00 200.000 14.00 200.000 10.00 200.000 6.00 600.000 12.80 600.000 12.00 600.000 11.20 600.000 8.00 600.000 4.80 1000.000 10.20 1000.000 9.60 1000.000 9.00 1000.000 6.40 1000.000 3.80 1400.000 8.20 1400.000 7.70 1400.000 7.20 1400.000 5.10 1400.000 3.00 316 169 Other Feature Class: 43-OTHANMLH Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 500.000 15.23 500.000 12.38 500.000 10.15 500.000 8.32 500.000 5.08 1250.000 13.80 1250.000 11.22 1250.000 9.20 1250.000 7.54 1250.000 4.60 2050.000 12.75 2050.000 10.37 2050.000 8.50 2050.000 6.97 2050.000 4.25 5050.000 12.00 5050.000 9.76 5050.000 8.00 5050.000 6.56 5050.000 4.00 9050.000 11.06 9050.000 8.99 9050.000 7.37 9050.000 6.04 9050.000 3.69 12050.000 10.41 12050.000 8.47 12050.000 6.94 12050.000 5.69 12050.000 3.47 14050.000 10.01 14050.000 8.14 14050.000 6.67 14050.000 5.47 14050.000 3.34 16050.000 9.60 16050.000 7.81 16050.000 6.40 16050.000 5.25 16050.000 3.20 317 170 Other Feature Class: 44-GRN ELEV Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 40.000 135.00 40.000 110.00 40.000 90.00 40.000 74.00 40.000 45.00 60.000 135.00 60.000 110.00 60.000 90.00 60.000 74.00 60.000 45.00 80.000 135.00 80.000 110.00 80.000 90.00 80.000 74.00 80.000 45.00 100.000 135.00 100.000 110.00 100.000 90.00 100.000 74.00 100.000 45.00 120.000 135.00 120.000 110.00 120.000 90.00 120.000 74.00 120.000 45.00 140.000 135.00 140.000 110.00 140.000 90.00 140.000 74.00 140.000 45.00 160.000 135.00 160.000 110.00 160.000 90.00 160.000 74.00 160.000 45.00 180.000 135.00 180.000 110.00 180.000 90.00 180.000 74.00 180.000 45.00 318 171 Other Feature Class: 45-MILKHOUS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 22.20 50.000 18.06 50.000 14.80 50.000 12.14 50.000 7.40 100.000 21.53 100.000 17.52 100.000 14.36 100.000 11.78 100.000 7.18 200.000 20.89 200.000 16.99 200.000 13.93 200.000 11.42 200.000 6.96 300.000 20.26 300.000 16.48 300.000 13.51 300.000 11.08 300.000 6.75 500.000 19.65 500.000 15.99 500.000 13.10 500.000 10.75 500.000 6.55 750.000 19.06 750.000 15.51 750.000 12.71 750.000 10.43 750.000 6.35 1000.000 18.49 1000.000 15.04 1000.000 12.33 1000.000 10.11 1000.000 6.16 2000.000 17.94 2000.000 14.59 2000.000 11.96 2000.000 9.81 2000.000 5.98 319 172 Other Feature Class: 46-MILKPRLR Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 33.75 50.000 27.45 50.000 22.50 50.000 18.45 50.000 11.25 500.000 31.50 500.000 25.62 500.000 21.00 500.000 17.22 500.000 10.50 1000.000 30.00 1000.000 24.40 1000.000 20.00 1000.000 16.40 1000.000 10.00 2000.000 27.75 2000.000 22.57 2000.000 18.50 2000.000 15.17 2000.000 9.25 320 173 Other Feature Class: 48-TRKSCALE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 20.000 1912.50 20.000 1530.00 20.000 1275.00 20.000 1020.00 20.000 828.75 30.000 1480.50 30.000 1184.40 30.000 987.00 30.000 789.60 30.000 641.55 40.000 1276.50 40.000 1021.20 40.000 851.00 40.000 680.80 40.000 553.15 50.000 1153.50 50.000 922.80 50.000 769.00 50.000 615.20 50.000 499.85 60.000 1084.50 60.000 867.60 60.000 723.00 60.000 578.40 60.000 469.95 70.000 1077.00 70.000 861.60 70.000 718.00 70.000 574.40 70.000 466.70 80.000 1045.50 80.000 836.40 80.000 697.00 80.000 557.60 80.000 453.05 90.000 1014.00 90.000 811.20 90.000 676.00 90.000 540.80 90.000 439.40 321 174 Other Feature Class: 49-BULKHEAD Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 66.00 10.000 53.68 10.000 44.00 10.000 36.08 10.000 22.00 322 175 Other Feature Class: 50-BOATSHED Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 19.88 200.000 16.17 200.000 13.25 200.000 10.87 200.000 6.63 400.000 19.35 400.000 15.74 400.000 12.90 400.000 10.58 400.000 6.45 600.000 17.40 600.000 14.15 600.000 11.60 600.000 9.51 600.000 5.80 800.000 14.85 800.000 12.08 800.000 9.90 800.000 8.12 800.000 4.95 1000.000 13.35 1000.000 10.86 1000.000 8.90 1000.000 7.30 1000.000 4.45 1200.000 12.00 1200.000 9.76 1200.000 8.00 1200.000 6.56 1200.000 4.00 1400.000 10.80 1400.000 8.78 1400.000 7.20 1400.000 5.90 1400.000 3.60 1600.000 9.75 1600.000 7.93 1600.000 6.50 1600.000 5.33 1600.000 3.25 323 176 Other Feature Class: 51-CRIB Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 12.33 100.000 10.03 100.000 8.22 100.000 6.74 100.000 4.11 260.000 9.71 260.000 7.89 260.000 6.47 260.000 5.31 260.000 3.24 300.000 9.33 300.000 7.59 300.000 6.22 300.000 5.10 300.000 3.11 460.000 8.61 460.000 7.00 460.000 5.74 460.000 4.71 460.000 2.87 500.000 8.45 500.000 6.87 500.000 5.63 500.000 4.62 500.000 2.82 660.000 8.10 660.000 6.59 660.000 5.40 660.000 4.43 660.000 2.70 700.000 8.00 700.000 6.50 700.000 5.33 700.000 4.37 700.000 2.67 860.000 7.65 860.000 6.22 860.000 5.10 860.000 4.18 860.000 2.55 324 177 Other Feature Class: 52-CORNCRIB Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 12.21 100.000 9.93 100.000 8.14 100.000 6.67 100.000 4.07 300.000 10.25 300.000 8.33 300.000 6.83 300.000 5.60 300.000 3.42 500.000 9.27 500.000 7.54 500.000 6.18 500.000 5.07 500.000 3.09 700.000 8.79 700.000 7.15 700.000 5.86 700.000 4.81 700.000 2.93 900.000 8.30 900.000 6.75 900.000 5.53 900.000 4.53 900.000 2.77 325 178 Other Feature Class: 53-CARPORT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 8.55 50.000 6.95 50.000 5.70 50.000 4.67 50.000 2.85 90.000 8.22 90.000 6.69 90.000 5.48 90.000 4.49 90.000 2.74 150.000 7.74 150.000 6.30 150.000 5.16 150.000 4.23 150.000 2.58 210.000 7.31 210.000 5.94 210.000 4.87 210.000 3.99 210.000 2.44 270.000 6.89 270.000 5.60 270.000 4.59 270.000 3.76 270.000 2.30 330.000 6.35 330.000 5.16 330.000 4.23 330.000 3.47 330.000 2.12 390.000 5.79 390.000 4.71 390.000 3.86 390.000 3.17 390.000 1.93 450.000 5.28 450.000 4.29 450.000 3.52 450.000 2.89 450.000 1.76 326 179 Other Feature Class: 56-GRAINBIN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 3000.000 2.39 3000.000 1.95 3000.000 1.60 3000.000 1.31 3000.000 0.80 5000.000 1.82 5000.000 1.48 5000.000 1.21 5000.000 0.99 5000.000 0.61 10000.000 1.68 10000.000 1.37 10000.000 1.12 10000.000 0.92 10000.000 0.56 20000.000 1.55 20000.000 1.26 20000.000 1.03 20000.000 0.85 20000.000 0.52 40000.000 1.40 40000.000 1.14 40000.000 0.94 40000.000 0.77 40000.000 0.47 60000.000 1.30 60000.000 1.06 60000.000 0.87 60000.000 0.71 60000.000 0.43 80000.000 1.24 80000.000 1.01 80000.000 0.83 80000.000 0.68 80000.000 0.41 100000.000 1.12 100000.000 0.91 100000.000 0.75 100000.000 0.61 100000.000 0.37 327 180 Other Feature Class: 59-TICKETOF Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 28.71 100.000 23.35 100.000 19.14 100.000 15.69 100.000 9.57 150.000 28.13 150.000 22.88 150.000 18.76 150.000 15.38 150.000 9.38 200.000 26.99 200.000 21.96 200.000 18.00 200.000 14.76 200.000 9.00 300.000 25.66 300.000 20.87 300.000 17.11 300.000 14.03 300.000 8.55 400.000 24.09 400.000 19.59 400.000 16.06 400.000 13.17 400.000 8.03 500.000 22.89 500.000 18.61 500.000 15.26 500.000 12.51 500.000 7.63 600.000 21.75 600.000 17.69 600.000 14.50 600.000 11.89 600.000 7.25 700.000 20.63 700.000 16.78 700.000 13.75 700.000 11.28 700.000 6.88 328 181 Other Feature Class: 60-BTHSEOFP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 48.11 200.000 39.13 200.000 32.08 200.000 26.30 200.000 16.04 300.000 47.54 300.000 38.66 300.000 31.69 300.000 25.99 300.000 15.85 400.000 46.61 400.000 37.91 400.000 31.08 400.000 25.48 400.000 15.54 600.000 45.01 600.000 36.61 600.000 30.01 600.000 24.61 600.000 15.00 800.000 43.16 800.000 35.11 800.000 28.78 800.000 23.60 800.000 14.39 1000.000 40.95 1000.000 33.31 1000.000 27.30 1000.000 22.39 1000.000 13.65 1500.000 38.49 1500.000 31.31 1500.000 25.66 1500.000 21.04 1500.000 12.83 2000.000 35.85 2000.000 29.16 2000.000 23.90 2000.000 19.60 2000.000 11.95 329 182 Other Feature Class: 61-SILO Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 660.000 20.66 660.000 17.72 660.000 16.04 660.000 11.81 660.000 7.38 720.000 19.65 720.000 16.86 720.000 15.26 720.000 11.23 720.000 7.02 780.000 18.69 780.000 16.03 780.000 14.51 780.000 10.69 780.000 6.68 850.000 17.78 850.000 15.25 850.000 13.81 850.000 10.16 850.000 6.35 960.000 16.91 960.000 14.51 960.000 13.13 960.000 9.67 960.000 6.04 1020.000 16.09 1020.000 13.80 1020.000 12.49 1020.000 9.20 1020.000 5.75 1100.000 15.30 1100.000 13.13 1100.000 11.88 1100.000 8.75 1100.000 5.47 1200.000 14.56 1200.000 12.49 1200.000 11.30 1200.000 8.32 1200.000 5.20 330 183 Other Feature Class: 62-BTHSESTG Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 55.61 200.000 45.23 200.000 37.08 200.000 30.40 200.000 18.54 300.000 55.04 300.000 44.76 300.000 36.69 300.000 30.09 300.000 18.35 400.000 54.11 400.000 44.01 400.000 36.08 400.000 29.58 400.000 18.04 600.000 52.51 600.000 42.71 600.000 35.01 600.000 28.71 600.000 17.50 800.000 50.66 800.000 41.21 800.000 33.78 800.000 27.70 800.000 16.89 1000.000 48.45 1000.000 39.41 1000.000 32.30 1000.000 26.49 1000.000 16.15 1500.000 45.99 1500.000 37.41 1500.000 30.66 1500.000 25.14 1500.000 15.33 2000.000 43.35 2000.000 35.26 2000.000 28.90 2000.000 23.70 2000.000 14.45 331 184 Other Feature Class: 63-BTHSESP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 51.11 200.000 41.57 200.000 34.08 200.000 27.94 200.000 17.04 300.000 50.54 300.000 41.10 300.000 33.69 300.000 27.63 300.000 16.85 400.000 49.61 400.000 40.35 400.000 33.08 400.000 27.12 400.000 16.54 600.000 48.01 600.000 39.05 600.000 32.01 600.000 26.25 600.000 16.00 800.000 46.16 800.000 37.55 800.000 30.78 800.000 25.24 800.000 15.39 1000.000 43.95 1000.000 35.75 1000.000 29.30 1000.000 24.03 1000.000 14.65 1500.000 41.49 1500.000 33.75 1500.000 27.66 1500.000 22.68 1500.000 13.83 2000.000 38.85 2000.000 31.60 2000.000 25.90 2000.000 21.24 2000.000 12.95 332 185 Other Feature Class: 64-BTHSEEFP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 64.61 200.000 52.55 200.000 43.08 200.000 35.32 200.000 21.54 300.000 64.04 300.000 52.08 300.000 42.69 300.000 35.01 300.000 21.35 400.000 63.11 400.000 51.33 400.000 42.08 400.000 34.50 400.000 21.04 600.000 61.51 600.000 50.03 600.000 41.01 600.000 33.63 600.000 20.50 800.000 59.66 800.000 48.53 800.000 39.78 800.000 32.62 800.000 19.89 1000.000 57.45 1000.000 46.73 1000.000 38.30 1000.000 31.41 1000.000 19.15 1500.000 54.99 1500.000 44.73 1500.000 36.66 1500.000 30.06 1500.000 18.33 2000.000 52.35 2000.000 42.58 2000.000 34.90 2000.000 28.62 2000.000 17.45 333 186 Other Feature Class: 65-SMOKEHSE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 250.000 10.50 250.000 8.00 250.000 3.78 250.000 4.75 250.000 3.50 320.000 10.19 320.000 7.76 320.000 3.71 320.000 4.61 320.000 3.40 400.000 9.88 400.000 7.53 400.000 3.64 400.000 4.47 400.000 3.29 480.000 9.58 480.000 7.30 480.000 3.57 480.000 4.34 480.000 3.19 570.000 9.30 570.000 7.08 570.000 3.50 570.000 4.21 570.000 3.10 700.000 9.02 700.000 6.87 700.000 3.43 700.000 4.08 700.000 3.01 800.000 8.75 800.000 6.66 800.000 3.36 800.000 3.96 800.000 2.92 1000.000 8.48 1000.000 6.46 1000.000 3.29 1000.000 3.84 1000.000 2.83 334 187 Other Feature Class: 69-GLFGREEN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 100000.00 10.000 75000.00 10.000 50000.00 10.000 40000.00 10.000 25000.00 335 188 Other Feature Class: 70-CABIN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 300.000 74.11 300.000 65.06 300.000 56.01 300.000 47.82 300.000 39.63 500.000 69.80 500.000 61.26 500.000 52.73 500.000 44.46 500.000 36.19 700.000 66.84 700.000 58.72 700.000 50.60 700.000 42.10 700.000 33.61 800.000 65.59 800.000 57.68 800.000 49.76 800.000 41.20 800.000 32.64 1000.000 64.11 1000.000 56.35 1000.000 48.60 1000.000 40.07 1000.000 31.54 1200.000 62.69 1200.000 55.04 1200.000 47.39 1200.000 38.88 1200.000 30.37 1600.000 60.42 1600.000 53.15 1600.000 45.88 1600.000 37.44 1600.000 29.01 2000.000 58.81 2000.000 51.77 2000.000 44.73 2000.000 36.45 2000.000 28.17 336 189 Other Feature Class: 71-RESGRNHS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 12.00 100.000 9.76 100.000 8.00 100.000 6.40 100.000 4.00 300.000 11.64 300.000 9.47 300.000 7.76 300.000 6.21 300.000 3.88 500.000 11.29 500.000 9.18 500.000 7.53 500.000 6.02 500.000 3.76 700.000 10.95 700.000 8.91 700.000 7.30 700.000 5.84 700.000 3.65 900.000 10.62 900.000 8.64 900.000 7.08 900.000 5.67 900.000 3.54 1100.000 10.30 1100.000 8.38 1100.000 6.87 1100.000 5.50 1100.000 3.43 1300.000 10.00 1300.000 8.13 1300.000 6.66 1300.000 5.33 1300.000 3.33 1500.000 9.70 1500.000 7.89 1500.000 6.46 1500.000 5.17 1500.000 3.23 337 190 Other Feature Class: 72-COMGRNHS Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 24.00 50.000 19.52 50.000 16.00 50.000 13.12 50.000 8.00 150.000 21.60 150.000 17.57 150.000 14.40 150.000 11.81 150.000 7.20 250.000 18.24 250.000 14.84 250.000 12.16 250.000 9.97 250.000 6.08 500.000 15.36 500.000 12.49 500.000 10.24 500.000 8.40 500.000 5.12 1000.000 12.48 1000.000 10.15 1000.000 8.32 1000.000 6.82 1000.000 4.16 2000.000 10.58 2000.000 8.60 2000.000 7.05 2000.000 5.78 2000.000 3.53 5000.000 9.00 5000.000 7.32 5000.000 6.00 5000.000 4.92 5000.000 3.00 338 191 Other Feature Class: 75-TENNISCT Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 7200.000 3.41 7200.000 3.30 7200.000 3.08 7200.000 2.75 7200.000 2.48 339 192 Other Feature Class: 77-CMSWIMPL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 1500.000 46.20 1500.000 39.60 1500.000 33.00 1500.000 26.40 1500.000 19.80 2500.000 44.66 2500.000 38.28 2500.000 31.90 2500.000 25.52 2500.000 19.14 3500.000 43.12 3500.000 36.96 3500.000 30.80 3500.000 24.64 3500.000 18.48 5500.000 41.58 5500.000 35.64 5500.000 29.70 5500.000 23.76 5500.000 17.82 6500.000 40.43 6500.000 34.65 6500.000 28.88 6500.000 23.10 6500.000 17.33 7500.000 39.27 7500.000 33.66 7500.000 28.05 7500.000 22.44 7500.000 16.83 8500.000 37.27 8500.000 31.94 8500.000 26.62 8500.000 21.30 8500.000 15.97 9500.000 35.42 9500.000 30.36 9500.000 25.30 9500.000 20.24 9500.000 15.18 340 193 Other Feature Class: 79-LAND IMP Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 16.40 100.000 16.40 100.000 16.40 100.000 16.40 100.000 16.40 1000.000 15.60 1000.000 15.60 1000.000 15.60 1000.000 15.60 1000.000 15.60 2000.000 14.80 2000.000 14.80 2000.000 14.80 2000.000 14.80 2000.000 14.80 3000.000 14.10 3000.000 14.10 3000.000 14.10 3000.000 14.10 3000.000 14.10 4000.000 13.40 4000.000 13.40 4000.000 13.40 4000.000 13.40 4000.000 13.40 6000.000 12.70 6000.000 12.70 6000.000 12.70 6000.000 12.70 6000.000 12.70 7000.000 12.10 7000.000 12.10 7000.000 12.10 7000.000 12.10 7000.000 12.10 8000.000 11.50 8000.000 11.50 8000.000 11.50 8000.000 11.50 8000.000 11.50 341 194 Other Feature Class: 80-BCONCPAV Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 3.95 100.000 3.21 100.000 2.63 100.000 2.16 100.000 1.32 1000.000 3.72 1000.000 3.03 1000.000 2.48 1000.000 2.03 1000.000 1.24 2500.000 3.48 2500.000 2.83 2500.000 2.32 2500.000 1.90 2500.000 1.16 5000.000 3.38 5000.000 2.75 5000.000 2.25 5000.000 1.85 5000.000 1.13 7500.000 3.32 7500.000 2.70 7500.000 2.21 7500.000 1.81 7500.000 1.11 10000.000 3.24 10000.000 2.64 10000.000 2.16 10000.000 1.77 10000.000 1.08 15000.000 3.17 15000.000 2.57 15000.000 2.11 15000.000 1.73 15000.000 1.06 25000.000 3.09 25000.000 2.51 25000.000 2.06 25000.000 1.69 25000.000 1.03 342 195 Other Feature Class: 81-CL FENCE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 4.14 200.000 3.37 200.000 2.76 200.000 2.26 200.000 1.38 600.000 4.09 600.000 3.32 600.000 2.72 600.000 2.23 600.000 1.36 700.000 4.00 700.000 3.25 700.000 2.66 700.000 2.18 700.000 1.33 1340.000 3.96 1340.000 3.22 1340.000 2.64 1340.000 2.16 1340.000 1.32 1500.000 3.92 1500.000 3.19 1500.000 2.62 1500.000 2.15 1500.000 1.31 3900.000 3.89 3900.000 3.16 3900.000 2.59 3900.000 2.13 3900.000 1.30 4500.000 3.80 4500.000 3.09 4500.000 2.53 4500.000 2.08 4500.000 1.27 6500.000 3.74 6500.000 3.05 6500.000 2.50 6500.000 2.05 6500.000 1.25 343 196 Other Feature Class: 82-WD FENCE Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 2.81 200.000 2.28 200.000 1.87 200.000 1.54 200.000 0.94 600.000 2.57 600.000 2.09 600.000 1.72 600.000 1.41 600.000 0.86 700.000 2.29 700.000 1.86 700.000 1.52 700.000 1.25 700.000 0.76 1340.000 2.16 1340.000 1.76 1340.000 1.44 1340.000 1.18 1340.000 0.72 1500.000 2.07 1500.000 1.68 1500.000 1.38 1500.000 1.13 1500.000 0.69 3900.000 2.03 3900.000 1.65 3900.000 1.36 3900.000 1.11 3900.000 0.68 4500.000 1.89 4500.000 1.54 4500.000 1.26 4500.000 1.03 4500.000 0.63 6500.000 1.80 6500.000 1.46 6500.000 1.20 6500.000 0.98 6500.000 0.60 344 197 Other Feature Class: 83-LIGHTING Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 2000.00 10.000 1500.00 10.000 1000.00 10.000 800.00 10.000 400.00 345 198 Other Feature Class: 84-CANOPY Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 23.93 100.000 19.46 100.000 15.95 100.000 13.08 100.000 7.98 250.000 22.72 250.000 18.48 250.000 15.15 250.000 12.42 250.000 7.57 350.000 21.58 350.000 17.55 350.000 14.39 350.000 11.80 350.000 7.19 500.000 19.44 500.000 15.81 500.000 12.96 500.000 10.63 500.000 6.48 600.000 17.47 600.000 14.21 600.000 11.65 600.000 9.55 600.000 5.82 700.000 15.74 700.000 12.80 700.000 10.49 700.000 8.61 700.000 5.25 800.000 14.16 800.000 11.51 800.000 9.44 800.000 7.74 800.000 4.72 1000.000 12.75 1000.000 10.37 1000.000 8.50 1000.000 6.97 1000.000 4.25 346 199 Other Feature Class: 85-RRSIDING Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 85.50 10.000 69.54 10.000 57.00 10.000 46.74 10.000 28.50 1000.000 85.50 1000.000 69.54 1000.000 57.00 1000.000 46.74 1000.000 28.50 347 200 Other Feature Class: 87-TNKABVGN Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 2.66 10.000 2.16 10.000 1.77 10.000 1.45 10.000 0.89 50.000 1.60 50.000 1.30 50.000 1.07 50.000 0.87 50.000 0.53 100.000 1.27 100.000 1.03 100.000 0.85 100.000 0.69 100.000 0.42 150.000 0.97 150.000 0.79 150.000 0.65 150.000 0.53 150.000 0.32 200.000 0.81 200.000 0.66 200.000 0.54 200.000 0.44 200.000 0.27 250.000 0.74 250.000 0.60 250.000 0.50 250.000 0.41 250.000 0.25 300.000 0.68 300.000 0.55 300.000 0.45 300.000 0.37 300.000 0.23 400.000 0.63 400.000 0.51 400.000 0.42 400.000 0.34 400.000 0.21 348 201 Other Feature Class: 89-BULKSTRV Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 2000.000 2.18 2000.000 1.77 2000.000 1.45 2000.000 1.19 2000.000 0.73 5000.000 1.32 5000.000 1.07 5000.000 0.88 5000.000 0.72 5000.000 0.44 10000.000 1.02 10000.000 0.83 10000.000 0.68 10000.000 0.56 10000.000 0.34 20000.000 0.87 20000.000 0.71 20000.000 0.58 20000.000 0.48 20000.000 0.29 30000.000 0.84 30000.000 0.68 30000.000 0.56 30000.000 0.46 30000.000 0.28 40000.000 0.83 40000.000 0.67 40000.000 0.55 40000.000 0.45 40000.000 0.28 50000.000 0.80 50000.000 0.65 50000.000 0.53 50000.000 0.43 50000.000 0.27 60000.000 0.78 60000.000 0.63 60000.000 0.52 60000.000 0.43 60000.000 0.26 349 202 Other Feature Class: 90-FRT ELEV Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 37500.00 10.000 30500.00 10.000 25000.00 10.000 20500.00 10.000 12500.00 350 203 Other Feature Class: 91-PAS ELEV Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 10.000 45210.00 10.000 36771.00 10.000 30140.00 10.000 24715.00 10.000 15070.00 351 204 Other Feature Class: 92-RET WALL Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 200.000 12.71 200.000 9.63 200.000 5.50 200.000 4.82 200.000 4.13 520.000 10.67 520.000 8.09 520.000 4.62 520.000 4.05 520.000 3.47 600.000 10.16 600.000 7.70 600.000 4.40 600.000 3.85 600.000 3.30 920.000 8.33 920.000 6.31 920.000 3.61 920.000 3.16 920.000 2.71 1000.000 7.93 1000.000 6.01 1000.000 3.43 1000.000 3.01 1000.000 2.57 1400.000 6.58 1400.000 4.99 1400.000 2.85 1400.000 2.50 1400.000 2.14 1500.000 6.25 1500.000 4.74 1500.000 2.71 1500.000 2.37 1500.000 2.03 352 205 Other Feature Class: 93-TOWERRTM Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 50.000 310.20 50.000 282.00 50.000 253.80 50.000 225.60 50.000 197.40 70.000 401.06 70.000 368.95 70.000 336.83 70.000 304.72 70.000 272.60 100.000 477.05 100.000 441.22 100.000 405.38 100.000 369.54 100.000 333.70 150.000 614.13 150.000 571.83 150.000 529.53 150.000 487.23 150.000 444.93 200.000 732.02 200.000 687.96 200.000 643.90 200.000 599.84 200.000 555.78 250.000 854.46 250.000 799.71 250.000 744.95 250.000 690.20 250.000 635.44 300.000 957.23 300.000 901.23 300.000 845.22 300.000 789.21 300.000 733.20 400.000 1145.63 400.000 1084.83 400.000 1023.13 400.000 961.89 400.000 900.64 353 206 Other Feature Class: 96-UNF UPPER Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 13.50 100.000 10.98 100.000 9.00 100.000 7.38 100.000 4.50 200.000 13.10 200.000 10.65 200.000 8.73 200.000 7.16 200.000 4.37 300.000 12.70 300.000 10.33 300.000 8.47 300.000 6.94 300.000 4.23 500.000 12.32 500.000 10.02 500.000 8.21 500.000 6.74 500.000 4.11 700.000 11.95 700.000 9.72 700.000 7.97 700.000 6.53 700.000 3.98 1000.000 11.59 1000.000 9.43 1000.000 7.73 1000.000 6.34 1000.000 3.86 2000.000 11.25 2000.000 9.15 2000.000 7.50 2000.000 6.15 2000.000 3.75 3000.000 10.91 3000.000 8.87 3000.000 7.27 3000.000 5.96 3000.000 3.64 354 207 Other Feature Class: 97-FIN UPPER Grade - A Grade - B Grade - C Grade - D Grade - E Area Rate Area Rate Area Rate Area Rate Area Rate 100.000 25.50 100.000 20.74 100.000 17.00 100.000 13.94 100.000 8.50 200.000 24.74 200.000 20.12 200.000 16.49 200.000 13.52 200.000 8.25 300.000 23.99 300.000 19.51 300.000 16.00 300.000 13.12 300.000 8.00 500.000 23.27 500.000 18.93 500.000 15.52 500.000 12.72 500.000 7.76 700.000 22.57 700.000 18.36 700.000 15.05 700.000 12.34 700.000 7.52 1000.000 21.90 1000.000 17.81 1000.000 14.60 1000.000 11.97 1000.000 7.30 2000.000 21.24 2000.000 17.28 2000.000 14.16 2000.000 11.61 2000.000 7.08 3000.000 20.60 3000.000 16.76 3000.000 13.74 3000.000 11.26 3000.000 6.87 355 208 TAXATION OF LOW INCOME HOUSING PROPERTY 356 209 In 2008 the General Assembly passed legislation that affects low income housing, more commonly known as section 42 housing. The new law requires the assessor to value these properties based on the income approach to value starting January 1st, 2009. The General Statute is quoted below in its entirety. § 105-277.16. Taxation of low-income housing property. A North Carolina low-income housing development to which the North Carolina Housing Finance Agency allocated a federal tax credit under section 42 of the Code is designated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and must be appraised, assessed, and taxed in accordance with this section. The assessor must use the income approach as the method of valuation for property classified under this section and must take rent restrictions that apply to the property into consideration in determining the income attributable to the property. The assessor may not consider income tax credits received under section 42 of the Code or under G.S. 105-129.42 in determining the income attributable to the property. (2008-146, s. 3.1; 2008-187, s. 47.6.) 357 210 GENERAL CLASSIFICATION OF REAL AND TANGIBLE PERSONAL PROPERTY 358 211 GENERAL CLASSIFICATION OF REAL AND TANGIBLE PERSONAL PROPERTY REAL PERSONAL DESCRIPTION XX AIR CONDITIONING - BUILDING XX AIR CONDITIONING - MANUFACTURING/PRODUCT XX AIR CONDITIONING - WINDOW UNITS XX AIRPLANES XX ALARM SYSTEMS (SECURITY OR FIRE) & WIRING XX ASPHALT PLANTS XX ATM - ALL EQUIPMENT XX ATM - SELF STANDING BOOTHS ATTACHED TO LAND XX AUTO EXHAUST SYSTEMS FOR BUILDING XX AUTO EXHAUST SYSTEMS FOR EQUIPMENT XX AWNINGS XX BALERS (PAPER, CARDBOARD, ETC.) XX BANK TELLER COUNTERS-SERVICE AREA & RELATED XX BANK TELLER LOCKERS-MOVEABLE OR BUILT-IN XX BAR AND BAR EQUIPMENT-MOVEABLE OR BUILT-IN XX BARNS XX BILLBOARDS XX BOATS AND MOTORS-ALL XX BOILER-FOR SERVICE OF BUILDING XX BOILER-PRIMARILY FOR PROCESS XX BOWLING ALLEY LANES XX BROADCASTING EQUIPMENT XX C-I-P EQUIPMENT XX CABINETS XX CABLE TV DISTRIBUTION SYSTEMS XX CABLE TV EQUIPMENT & WIRING XX CABLE TV SUBSCRIBER CONNECTIONS XX CAMERA EQUIPMENT XX CANOPIES-FABRIC, VINYL, PLASTIC XX CANOPIES-GENERAL XX CANOPY LIGHTING XX CAR WASH-ALL EQUIPMENT, FILTERS & TANKS XX CARPET-INSTALLED XX CATWALKS XX CEMENT PLANTS XX CHAIRS-ALL TYPES XX CLOSED CIRCUIT TV XX COLD STORAGE-EQUIPMENT, ROOMS, PARTITIONS XX COMPRESSED AIR OR GAS SYSTEMS(OTHER THAN BLDG HEAT) XX COMPUTER ROOM A/C XX COMPUTER ROOM RAISED FLOOR XX COMPUTER SCANNING EQUIPMENT XX COMPUTERS AND DATA LINES XX CONCRETE PLANTS XX CONSTRUCTION AND GRADING EQUIPMENT XX CONTROL SYSTEMS-BUILDING AND EQUIPMENT XX CONVEYOR & MATERIAL HANDLING SYSTEMS XX COOLERS-WALK-IN OR SELF-STANDING XX COOLING TOWERS-PRIMARY USE FOR BUILDING XX COOLING TOWERS-PRIMARY USE IN MANUFACTURING XX COUNTERS/RECEPTION DESKS-MOVEALBE OR BUILT-IN XX DAIRY PROCESSING PLANTS-ALL PROCESS ITEMS, BINS, TANKS XX DANCE FLOORS XX DATA PROCESSING EQUIPMENT-ALL ITEMS XX DELI EQUIPMENT XX DESK-ALL 359 212 XX DIAGNOSTIC CENTER EQUIPMENT-MOVEABLE OR BUILT-IN REAL PERSONAL DESCRIPTION XX DISPLAY CASES-MOVEABLE OR BUILT-IN XX DOCK LEVELERS XX DRAPES & CURTAINS, BLINDS, ETC XX DRINKING FOUNTAINS XX DRIVE-THRU WINDOWS-ALL XX DRYING SYSTEMS-PROCESS OR PRODUCT XX DUMPSTERS XX DUST CATCHERS, CONTROL SYSTEMS, ETC XX ELECTRONIC CONTROL SYSTEMS XX ELEVATORS XX ESCALTORS XX FARM EQUIPMENT-ALL XX FENCING-INSIDE XX FENCING-OUTSIDE XX FLAGPOLE XX FOUNDATIONS FOR MACHINERY AND EQUIPMENT XX FREIGHT CHARGES XX FUELS-NOT FOR SALE(LIST AS SUPPLIES) XX FURNACES-STEEL MILL PROCESS, ETC XX FURNITURE AND FIXTURES XX GAZEBOS XX GOLF COURSE AND IMPROVEMENTS(DRAINAGE/IRRIGATION) XX GRAIN BINS XX GREENHOUSE BENCHES, HEATING SYSTEM, ETC XX GREENHOUSE-STRUCTURE IF PERM. AFFIXED XX HEATING SYSTEMS, PROCESS XX HOPPERS-METAL BIN TYPE XX HOSPITAL SYSTEMS, EQUIPMENT & PIPING XX HOT AIR BALLOONS XX HOTEL/MOTEL TELEVISIONS & WIRING XX HUMIDIFIERS-PROCESS XX INCINERATORS-EQUIPMENT AND/OR MOVEABLE XX INDUSTRIAL PIPING-PROCESS XX INSTALLATION COST XX IRRIGATION EQUIPMENT XX KILN HEATING SYSTEM XX KILNS-METAL TUNNEL OR MOVEALBE XX LABORATORY EQUIPMENT XX LAGOONS/SETTLING PONDS XX LAUNDRY BINS XX LAW & PROFESSIONAL LIBRARIES XX LEASED EQUIPMENT-LESSOR OR LESSEE POSSESSION LEASEHOLD IMPROVEMENTS(LIST IN DETAIL YEARLY) XX LIFTS-OTHER THAN ELEVATOR XX LIGHTING-PORTABLE, MOVEALBE, SPECIAL XX LIGHTING-YARD LIGHTING XX MACHINERY AND EQUIPMENT XX MEDICAL EQUIPMENT XX MILK HANDLING-MILKING, COOLING, PIPING, STORAGE XX MINERAL RIGHTS XX MIRRORS(OTHER THAN BATHROOM) XX MONITORING SYSTEMS BUILDING OR EQUIPMENT XX NEWSPAPER STANDS XX NIGHT DEPOSITORY XX OFFICE EQUIPMENT-ALL XX OFFICE SUPPLIES(LIST AS SUPPLIES) XX OIL COMPANY EQUIPMENT-PUMPS, SUPPLIES, ETC. 360 213 XX OVENS-PROCESSING/MANUFACTURING REAL PERSONAL DESCRIPTION XX PACKAGE AND LABELING EQUIPMENT XX PAGING SYSTEMS XX PAINT SPRAY BOOTHS PAINTING-NO ADDED VALUE XX PARTITIONS - MOVEABLE XX PAVING XX PIPING SYSTEMS-PROCESS PIPING XX PLAYGROUND EQUIPMENT-ALL XX PNEUMATIC TUBE SYSTEMS XX PORTABLE BUILDINGS XX POWER GENERATOR SYSTEMS(AUXILLARY, EMERGENCY, ETC.) XX POWER TRANSFORMERS-EQUIPMENT XX PUBLIC ADDRESS SYSTEMS(INTERCOM, MUSIC, ETC) XX RAILROAD SIDINGS(OTHER THAN RAILROAD-OWNED) XX REFRIGERATION SYSTEMS-COMPRESSORS, ETC. XX REPAIRS-BUILDING XX REPAIRS-EQUIPMENT (50% COST) XX RESTAURANT FURNITURE (INCL. ATTACHED FLOOR OR BLDG.) XX RESTAURANT/KITCHEN EQUIP. VENT HOODS, SINKS, ETC(COMMERCIAL) XX RETURNABLE CONTAINERS XX ROLL-UP DOORS(INSIDE WALL) XX ROLL-UP DOORS(OUTSIDE WALL) XX ROOFING XX ROOM DIVDERS/PARTITIONS-MOVEABLE OR BUILT-IN XX ROOMS SELF-CONTAINED OR SPECIAL PURPOSE(WALLS, CEILING, FLOOR) XX SAFES WALL OR SELF-STANDING XX SALES/USE TAX XX SATELLITE DISHES(ALL WIRING & INSTALLATION TO TV & EQUIPMENT) XX SCALE HOUSES(UNLESS MOVEABLE) XX SCALES XX SECURITY SYSTEMS XX SERVICE STATIONS EQUIPMENT-PUMPS, TANKS, LIFTS & RELATED XX SEWER SYSTEMS XX SHELVING XX SIGNS ALL TYPES INCLUDING ATTACHED TO BUILDING XX SINKS-BATHROOM XX SINKS-KITCHEN AREA XX SOFTWARE-CAPITALIZED XX SOUND SYSTEMS & PROJECTON EQUIPMENT XX SPARE PARTS-LIST AS SUPLLIES XX SPEAKERS-BUILT-IN OR FREESTANDING XX SPRAY BOOTHS XX SPRINKLER SYSTEM-ATTACHED TO PRODUCT STORAGE RACKS XX SPRINKLER SYSTEM-BUILDING XX SUPPLIES(OFFICE & OTHER) XX SWIMMING POOLS XX TANKS(ALL-ABOVE & BELOW GROUND) XX TELEPHONE SYSTEMS & WIRING-PRIVATE XX THEATRE SCREENS-INDOOR XX THEATRE SCREENS-OUTDOOR XX THEATRE SEATS XX TOOLING, DIES, MOLDS XX TOWERS-MICROWAVE, EQUIPMENT, WIRING & FOUNDATION XX TOWERS-TV, RADIO, CATV, TWO-WAY RADIO, WIRING & FDN XX TRANSPORTATON COST-ALL XX TUNNELS-UNLESS PART OF PROCESS SYSTEM 361 214 XX UPGRADES TO EQUIPMENT XX VACUUM SYSTEM, PROCESS XX VAULT REAL PERSONAL DESCRIPTION XX VAULT DOOR, INNER GATES, VENTS & EQUIPMENT XX VENDING MACHINES XX VENT FANS XX VENTILATION SYSTEM-GENERAL BUILDING XX VENTILATION SYSTEMS-NEEDED FOR MANUFACTURING, PROCESS XX VIDEO TAPES/MOVIES/REEL MOVIES XX WALLCOVERING XX WALLS-PARTITIONS, MOVEABLE & ROOM DIVIDERS XX WATER COOLERS-ALL XX WATER LINES-FOR PROCESS ABOVE OR BELOW GROUND XX WATER SYSTEM-RESIDENTIAL OR GENERAL BUILDING XX WATER TANKS & SYSTEM-FOR PROCESS EQUIPMENT XX WHIRLPOOL/JACUZZI/HOT TUBS XX WIRING-POWER WIRING FOR MACHINERY AND EQUIPMENT 362 PERSON COUNTY REAPPRAISALEFFECTIVE January 1, 2021CONDUCTED BY :PEARSON’S APRRAISAL SERVICEPERSON COUNTY TAX OFFICE 363 WHAT IS A REAPPRAISALTHE PROCESS OF VALUING ALL REAL PROPERTIES WITHIN A JURISDICTION AT TRUE VALUE OR FULL MARKET VALUE.364 PROPERTIES AFFECTED BY COUNTY WIDE REAPPRAISALVACANT LAND AND LOTSRESIDENTIAL PROPERTIESCOMMERCIAL AND INDUSTRIAL PROPERTIES365 PROPERTIES NOT DIRECTLY AFFECTED BY COUNTY WIDE REAPPRAISALPERSONAL PROPERTYUTILITY COMPANIES366 REASONS FOR REAPPRAISALNORTH CAROLINA STATE STATUEEQUITYUNIFORMITYUPDATE PRICING AND DEPRECIATION SCHEDULESPREVENT LOSS OF REVENUE TO UTILITY COMPANIES367 REASON #1NORTH CAROLINASTATE STATUEUNLESS THE DATE SHALL BE ADVANCED AS PROVIDED, EACH COUNTY AS OF JANUARY 1 OF THE YEAR PRESCRIBED, AND EVERY EIGHTH YEAR THEREAFTER SHALL REAPPRAISE ALL REAL PROPERTY 368 REASON #2EQUITYTHE PROCESS OF ENSURING THAT ALL CLASSES OF PROPERTY ARE VALUED AT THE SAME LEVEL OF ASSESSMENT, AND THAT ALL CLASSES OF PROPERTY ARE ASSESSED ACCORDING TO NORTH CAROLINA STATE STATUTES.369 REASON #3UNIFORMITYABOUT THE SAME AS EQUITY, EXCEPT UNIFORMITY APPLIES TO LIKE PROPERTIESTHE PROCESS OF APPRAISING LIKE PROPERTIES WITH THE SAME CRITERIA370 REASON #4UPDATE PRICING AND DEPRECIATION SCHEDULESIMPLEMENT CURRENT COST OF CONSTRUCTION TO OBTAIN TRUE VALUE OR MARKET VALUE FROM LAST REVALUATION SCHEDULEGENERATE DEPRECIATION TABLES TO APPLY TO COST FOR PROPERTIES 371 REASON #5ADJUSTMENTS TO TAX FILESREVIEW ALL PROPERTIES AND CHECK FOR ITEMS SUCH AS ADDITIONS, DELETIONS, REMODELING, AND RENOVATIONSMAKE ADJUSTMENTS FOR TYPES OF DEPRECIATION SUCH AS ECONOMIC, FUNCTIONAL OR PHYSICAL DEPRECIATION FROM LAST REVALUATION372 REASON #6LOSS OF REVENUE TO UTILITY COMPANIESASSESSMENT LEVEL DETERMINES AMOUNT OF RELIEF GIVEN TO UTILITY COMPANIES-IF BELOW 90%CALCULATED THE YEAR OF REVALUATION AND THE FOURTH AND SEVENTH YEARS THEREAFTERBASED ON 2020 STATE APRRAISED VALUE, EACH PERCENTAGE POINT=$ 66,257 IN RELIEF373 TRUE VALUE OR MARKET VALUETHE PRICE ESTIMATED IN TERMS OF MONEY AT WHICH THE PROPERTY WOULD CHANGE HANDS BETWEEN A WILLING AND FINANCIALLY ABLE BUYER AND A WILLING SELLER, NEITHER BEING UNDER ANY COMPULSION TO BUY OR TO SELL AND BOTH HAVING REASONABLE KNOWLEDGE OF ALL THE USES TO WHICH THE PROPERTY IS ADAPTED AND FOR WHICH IT IS CAPABLE OF BEING USED.374 WHO SETS TRUE VALUE OR MARKET VALUETRANSFERS OF VALID QUALIFIED SALES—BUYERS AND SELLERS—OR OTHERWORDS ---TAXPAYERSREAPPRAISAL ONLY INTERPRETS THE MARKET DATA OF SOLD PROPERTIES, THEN DEVELOP MODELS WHICH WILL IMITATE OR REPRODUCE THE TRUE VALUE OF UNSOLD PROPERTIES375 2019 REAL ESTATE SALESALES DATE6/7/2019SALES PRICE$ 117,0002013 ASSESSED VALUE$ 100,100 at 85.55%2021 ASSESSED VALUE$ 115,710 at 98.90%376 2020 REAL ESTATE SALESALES DATE2/28/2020SALES PRICE$ 135,0002013 ASSESSED VALUE$ 104,406 at 75.12%2021ASSESSED VALUE$ 132,914 at 98.45%377 2020 REAL ESTATE SALESALES DATE2/10/2020SALES PRICE$ 189,0002013 ASSESSED VALUE$ 142,441 at 75.37%2021 ASSESSED VALUE$ 184,036 at 97.37%378 2020 REAL ESTATE SALESALES DATE9/18/2020SALES PRICE$ 154,0002013 ASSESSED VALUE$ 121,637 at 78.99%2021 ASSESSED VALUE$ 149,665 at 97.19%379 2020 REAL ESTATE SALESALES DATE9/3/2020SALES PRICE$ 150,0002013 ASSESSED VALUE$ 110,159 at 73.44%2021 ASSESSED VALUE$ 147,839 at 98.56%380 2019 REAL ESTATE SALESALES DATE4/12/2019SALES PRICE$ 270,0002013 ASSESSED VALUE$ 245,770 at 91.03%2021 ASSESSED VALUE$ 261,760 at 99.95%381 2020 REAL ESTATE SALESALES DATE8/5/2020SALES PRICE$ 340,0002013 ASSESSED VALUE$ 280,681 at 82.55%2021 ASSESSED VALUE$ 338,132 at 99.45%382 2020 REAL ESTATE SALESALES DATE9/11/2020SALES PRICE$ 342,0002013 ASSESSED VALUE$ 287,361 at 84.02%2021 ASSESSED VALUE$ 327,073 at 95.64%383 2020 REAL ESTATE SALESALES DATE6/24/2020SALES PRICE$ 535,0002013 ASSESSED VALUE$ 299,462 at 55.97%2021 ASSESSED VALUE$ 520,700 at 97.33%384 2019 REAL ESTATE SALESALES DATE10/7/2019SALES PRICE$ 675,0002013 ASSESSED VALUE$ 699,482 at 103.63%2021ASSESSED VALUE$ 661,633 at 98.02 %385 2019 REAL ESTATE SALESALES DATE9/20/2019SALES PRICE$ 960,0002013 ASSESSED VALUE$ 786,765 at 81.95%2021ASSESSED VALUE$ 950,036 at 98.96 %386 2020 REAL ESTATE SALESALES DATE10/20/2020SALES PRICE$ 770,0002013 ASSESSED VALUE$ 660,687 at 85.80%2021ASSESSED VALUE$ 748,204 at 97.17 %387 2020 REAL ESTATE SALESALES DATE2/20/2020SALES PRICE$ 550,0002013 ASSESSED VALUE$ 386,042 at 70.19%2021 ASSESSED VALUE$ 536,770 at 97.59 %388 2020 REAL ESTATE SALESALES DATE8/20/2020SALES PRICE$ 515,0002013 ASSESSED VALUE$ 438,536 at 85.15%2021 ASSESSED VALUE$ 500,666 at 97.22%389 2020 REAL ESTATE SALESALES DATE4/9/2020SALES PRICE$ 35,0002013 ASSESSED VALUE$ 34,224 at 97.78%2021 ASSESSED VALUE$ 34,224 at 97.78%390 2019 REAL ESTATE SALESALES DATE4/11/2019SALES PRICE$ 69,0002013 ASSESSED VALUE$ 59,211 at 85.81%2021 ASSESSED VALUE$ 67,626 at 98.01%391 SALES FOR 2021 REAPPRAISAL392 SCHEDULE OF VALUESINSTRUCTIONS AND GUIDELINES TO VALUE ALL PROPERTY LOCATED IN PERSON COUNTYCOMPILATION OF ALL DATA FROM COMPARABLE SALES APPLICABLE TO LAND AND IMPROVEMENTSADOPTED BY PERSON COUNTY BOARD OF COMMISSIONERSAPPLIED TO ALL PROPERTIES IN PERSON COUNTY ACCORDINGLY393 WHAT’S NEXT IN THE REAPPRAISAL PROCESS?NOVEMBER 16, 2020-9:00amAssessor’s presentation of proposed 2021 Schedule of Values to the Board of Commissioners.December 7, 2020-7:00pmPublic Hearing on the Proposed Schedule of Values.December 7, 2020-7:00pmFormal adoption of the Schedule of Values by the Board of Commissioners. Must be done before December 31, 2020.December 8, 2020Taxpayers have the right to appeal the adoption of proposed Schedule of Values with the North Carolina Property Tax Commission within 30 days.394 WHAT’S NEXT IN THE REAPPRAISAL PROCESS?December 8, 2020-mid January 2021Reappraisal staff continue to apply the adopted Schedule of Values to properties to finalize the 2021 Reappraisal.January 2021Notices of value to be mailed to all properties, along with instructions on how to appeal, if appropriate.February-March 2021Informal hearings before appraisers by property owners.April –July 2021Board of Equalization and Review hearings. Taxpayers have the right to appeal the decision of its decision to the North Carolina Property Tax Commission within 30 days.395 1 AGENDA ABSTRACT Meeting Date: November 16, 2020 Agenda Title: Update on Falls Watershed Regulations Draft Interim Alternative Implementation Approach Summary of Information: In the summer of 2012, Person County adopted the Falls Watershed Stormwater Ordinance for New Development in the southern portion of Person County in order to comply with state watershed regulations. The regulations require adherence to two stages of nutrient reductions – Stage 1 and Stage 2. Since 2018, the Upper Neuse River Basin Association (UNRBA) has been exploring an alternative option for achieving compliance with Stage I Existing Development nutrient load reductions required by the Falls rules for watershed requirements. The Interim Alternative Implementation Approach (IAIA) is a voluntary program drafted by the UNRBA to provide greater flexibility in meeting reduction requirements which in turn reduces the cost share required by UNRBA members. The IAIA does not utilize the traditional individual nutrient load (pounds of nitrogen and phosphorus) reduction based tracking system, but rather proposes an investment based compliance system focused on the entire watershed as an avenue to meet the required standards. In other words, rather than counting pounds reduced in individual jurisdictions the IAIA counts dollars invested into the overall health of the watershed. These investments can be done individually or through partnerships with external jurisdictions. Staff has started to reach out to other local departments to determine if there are local programs that qualify for this program. Under the existing Stage 1 requirements, it is estimated that the county will be required to pay between $3,800,00 to $8,100,00. Under the IAIA, the estimated costs annually are $114,000 for a 5-year period. The UNRBA is requiring its members to vote on the IAIA at its’ November 18th UNRBA meeting and indicate if they have local governing body support. The anticipated start date for qualifying projects or investments for the IAIA is July 1, 2021. The reason for securing intention for participation is to allow jurisdictions to effectively plan and budget for project/action investments during FY 2021-2022. Recommended Action: Vote to support or not support the County’s participation in the IAIA program. Submitted by: Lori Oakley, Planning Director and Jimmy Clayton, County Commissioner 396 Upper Neuse River Basin Association (UNRBA) and Support to its Members: Falls Lake Rules Person CountyNovember 16th, 2020397 History of the UNRBA •Formed in 1996 to address water quality issues•Engaged on the development of the Falls Lake Nutrient Management Rules •Two stages of nutrient reduction goals•Currently in Stage I•Allowed for adaptive management includingre-examination of Stage II2398 UNRBA—Focus Today—Main Objectives•Develop and complete a science-based evaluation of Fall Lake•Establish a foundation for better understanding of Falls Lake•Provide a set of recommendations and actions for putting in place a more technologically reasonable, economically supportable, and balanced nutrient management strategy•Provided support to the member governments in developing ways to implement Stage I Existing Development Rule 3399 4Stage II Re-examination ComponentsProgressMonitoringAll elements completeModelingUnderwayStakeholder InvolvementContinuous effort Re-examinationStarting soon400 Current Conditions of Falls Lake•Provides safe drinking water to over 500,000 customers•Supports aquatic life and recreational uses•Falls Lake provides swimming and boating opportunities •Supports large, regional fishing tournaments •Provides flood protection and improved water quality to Neuse RiverSee UNRBA 2019 Annual Monitoring Report for more details5401 Implementing Stage I Rules•Mandatory participation •Regulated sectors have made progress toward the implementation of Stage I Rules•New development rule is being implemented•Stage I reductions have been met for agriculture•Wastewater treatment plants have reduced loading to Falls Lake beyond Stage I requirements, resulting in temporary credits for nitrogen and phosphorus reduction.•Stage I Existing Development Rules have several obstacles that have limited implementation related to required nitrogen and phosphorous reductions.•Funding estimate for compliance with current Stage I rules is between approximately $3,800,000 and $8,100,000.6402 Stage I Existing Development Interim Alternative Implementation Approach (IAIA)•Developed by UNRBA as an alternative to Stage I Rules for Existing Development in March 2018•Does not focus on counting pounds•Focuses on investment and implementation of projects to improve water quality •Provides more flexibilityand promotes cooperation-expands eligible practices and actions, removes regulatory silos, and encourages joint ventures•Voluntaryprogram•Interimuntil the Stage II re-examination is complete7403 Core Principles to Develop Administrative Framework for the IAIA•The IAIA is a group effort, but compliance is assessed individually for each jurisdiction •Participation requires a 5-year minimum investment commitment from each jurisdiction •Commitments can either be expended individually at the local level or as part of joint projects•This provides an opportunity for cost-sharing with other AIAI jurisdictions.•Individual jurisdictions decide how their funds are spent•Jurisdictions may be more specific in their budgets or board directives about how funds are spent, and the IAIA Program Document is flexible•Individuals may drop out of the program at the end of a fiscal year•Must notify other participants and DWR•Must prepare a local program to implement without lag, but will need to meet with previous funding estimates.404 IAIA Annual Funding LevelMemberAnnual Minimum Funding Level*Person County$114,394*Annual funding levels have not been approved yet.Annual Funding Level DevelopmentDeveloped using a $100,000 annual funding level for Granville County and the current UNRBA fee structure calculation method (see below).Water withdrawal in Neuse watershed (50%)Jurisdictional land area in Neuse watershed (40%)Members sub-share of cost (10%)405 Critical Steps and Schedule•September 9, 2020information update to the EMC WQC•September 16, 2020UNRBA Board authorizes development offormal agreements•Oct. – Nov. 2020Local government members to brief their councils•November 18, 2020UNRBA Board of Directors’ vote to identifyparticipation and pursue IAIA•November 18, 2020DWR, UNRBA, NGO present Model Program andIAIA Program to EMC WQC•November 19, 2020DWR provide information update to full EMC•January 14, 2021DWR submits Model Program to full EMC forapproval; 6-month clock starts for implementation•July 1, 2021 (potential start date)Local governments begin Stage IExisting Development implementation under either the IAIA or a localprogram10406 407 408 409 410