Schedule of Values, Standards, and Rules

Appendix 4 - Appraisal Attribute Code Definitions and Associated Business Rules

New Hanover County, North Carolina

Effective January 1, 2007

Table of Contents

From time to time the Tax Administrator of New Hanover County may deem it necessary to add or modify one or another code or appraisal policy (expressed as a business rule) contained in this Schedule of Values, to address unforseen situations.

All such code changes and new policy are hereby incorporated into this Schedule of Values except that no new code or policy may negatively affect the integrity of (equality among) the valuations arising from the implementation of and continuing use of this Schedule, as approved.

ADDITIONS ...... 1

AIR CONDITIONING ...... 4

AIR CONDITIONING, Residential ...... 4

ATTIC ...... 4

BASEMENT ...... 4

BASEMENT GARAGE CARS ...... 5

BATH REMODEL ...... 5

C & D ...... 5

C & D Reason ...... 5

CDU ...... 6

CONDITION (OBY) ...... 6

CONDO Appraisal Rules ...... 7

CONSTRUCTION (Skeleton) ...... 8

CONSTRUCTION (Res. Exterior. Walls) ...... 8

DEGREE REMODELED ...... 9

EFFECTIVE YEAR BUILT ...... 9

ENTRANCE ...... 9

ENTRANCE INFO ...... 10

EXTERIOR WALL (Commercial) ...... 10 FIELD REVIEW ...... 10

FRONTS (Land ...... 11

FUNCTION (OBY) ...... 11

GRADE ...... 11

HEAT (Residential) ...... 11

HEATING (Commercial) ...... 11

HEATING FUEL ...... 11

HEAT SYSTEM ...... 12

INFLUENCE (Land) ...... 12

INT/EXT (Commercial Use) ...... 12

INTEXT (Residential) ...... 13

INVESTMENT RATING ...... 13

KITCHEN REMODEL ...... 13

LAND ...... 13 Land Code ...... 14 Land Influences, Appraiser Adjustment ...... 15 Land Influences, Location ...... 17 Land Influences, Type of Street ...... 18 Land Influences, Utilities Available ...... 19 Land Use Code ...... 19 Land Code, Zoning Classes ...... 22

LIGHTING ...... 23

LOCATION (Land) ...... 24

NEIGHBORHOOD and MODIFIER ...... 24

OBY (Other Buildings and Yard Items) ...... 24

PARKING QUANTITIES ...... 40 PARKING PROXIMITY ...... 40

PARKING TYPES ...... 40

PARTITIONS (Commercial) ...... 41

PLUMBING (Commercial) ...... 41

PHYSICAL FUNCTIONAL ...... 41

QUALITY GRADE ...... 43

Residential TIMESHARE Appraisal Rules ...... 57

SALE Qualification Procedures ...... 58

Sales: MARKET CODES ...... 59

Sales: SALE TYPES ...... 59

Sales: SOURCE CODES ...... 59

Story Height (Residential) ...... 60

STRUCTURE (Commercial Other Features) ...... 60

STRUCTURE (Commercial “Built-As”) ...... 63

USE TYPES (Commercial “Used As”) ...... 63

STYLE ...... 68

TOPOGRAPHY ...... 91

TRAFFIC ...... 91

USE TYPES ...... 91

UTILITIES ...... 91

ZONES ...... 91

BUSINESS RULE SUMMARY ...... 92

Appendix 4 - Code Definition and Business Rules Page 1

ADDITIONS LOV Screen: CA43, Table: RCADDN All residential buildings have Addition ‘0' (zero), the core structure. Differing story height is the main reason that we separate “additions” from the core building. See Story Height in Appendix 2.

“Additions” must be listed according to their vertical position about the core structure. A given code may be listed as being “Lower Level” (below grade or among structural pilings), “First level” (at grade or directly atop pilings), “Second Level”, or “Third Level”. Each addition code stands, per Level.

Business Rule: List new additions that are the same story height as the core building AND that are well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height. Code Description 1H One Half Story (Finished) The CAMA system does not have the ability to list fractional Story Height on residential additions. Use this code on the First, Second, or Third Level to add “attic” area finished to grade. Business Rule: Do not sketch 1H space and do not place on the Lower Level. 1Q One Quarter Story (Finished) The CAMA system does not have the ability to list fractional Story Height on residential additions. Use this code on the First, Second, or Third Level to add “attic” area finished to grade. Business Rule: Do not sketch 1Q space and do not place on the Lower Level. 3Q Three Quarter Story (Finished) The CAMA system does not have the ability to list fractional Story Height on residential additions. Use this code on the First, Second, or Third Level to add “attic” area finished to grade. Business Rule: Do not sketch 3Q space and do not place on the Lower Level. ADD Addition A structure’s newly added section(s) where the new living area is not well integrated and/or is below the building’s Quality Grade standard Business Rule: Sketch and only place on the First Level. If the ADD has a fractional Story Height, select and enter code 1Q (One Quarter), 1H (One Half), or 3Q (Three Quarter). AFM Attic Finish, Minimal Finish is seriously below the Quality Grade standard for the house. Business Rule: Do not sketch and only place on the Second or Third Levels. When a main house or addition has a fractional story height with sub-Grade finish, use the Unfinished Area field to remove the finish. Then use AFM to add back minimal finish. AFR Attic Finish, Rough-in Only Full electrical service and/or plumbing rough-in only. Stud walls (unfinished), plywood floor, etc. in evidence. Business Rule: Do not sketch and only place on the Second or Third Levels. When a main house or addition has a roughed-in fractional story height, use the Unfinished Area field to remove the finish. Then use AFR to add back the rough-in. BAL Balcony See Appendix 2 for a definition. Business Rule: Don’t sketch an interior BAL, and only place on the Second or Third Levels. Sketch an exterior BAL, which may go on the First Level if the house is on pilings. BAS BASE Area Heated (living) area (main house and any additions). Business Rule: Sketch BAS areas and do not place this code on the Lower Level. BAY Bay Window Outset “window box” (window is set away from the main house wall by wall structure). Business Rule: Sketch BAY and do not place this code on the Lower Level. BOE One Story BASE over Enclosed Porch Business Rule: Sketch BOE and do not place this code on the Lower Level. Page 2 New Hanover County Tax Office

Business Rule: List new additions that are the same story height as the core building AND that are well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height. Code Description BSF BASE, Semi-Finished Living area finished to less than the Quality Grade of the structure. Business Rule: Sketch BSF and do not place this code on the Lower Level. CCT Concrete Terrace Raised, decorative terrace. The walk-about surface of the terrace may be bare concrete, bound brick or concrete pavers, et cetera. Business Rule: Sketch and do not place this code on the Lower Level. Business Rule: Use code “CS” for Concrete Slab on Ground. Brick or pavers set in sand are neither a CCT or CS. Place note on the file showing the size of the loose-paver-terrace. CPY Canopy Business Rule: Sketch and do not place this code on the Lower Level. CRP Carport This code is intended for listing attached carports. For houses on pilings where a concrete slab is poured among the pilings, enter an appropriate area for CS only. Business Rule: Sketch and do not place this code on the Lower, Second or Third Levels. CS Concrete Slab Business Rule: Unless the slab is poured among pilings, sketch the slab and do not place this code on the Lower Level. Business Rule: Loose brick or concrete pavers set in sand are neither a CCT nor a CS. Place note on the file showing the size of the loose-paver-terrace. EEH Exterior Elevator Housing Use this code to list an attached Elevator Housing structure added outside of the BASE area of a structure. Code is for only one story of exterior shaft housing. Business Rule: Sketch. To account for Story Height, place code on each level serviced. EPR Enclosed Porch Use this code to describe additional living area gained by permanent walls enclosing what is clearly a former porch. If the space is the same story height and is well incorporated into the main house’s floor plan, re-sketch the main house to include the space. Business Rule: Sketch and do not place this code on the Lower Level. FAF Full Attic, Finished This code is intended to add finish-to-grade for garages and similar. It accommodates finish and structure for the amount of “usable space” (see Appendix 2). Business Rule: Do not sketch and do not place this code on the Lower or First Levels. FAP Full Attic, Part Finished This code is intended to add finish-to-grade for garages and similar. It accommodates finish and structure for the amount of “usable space” (see Appendix 2). Business Rule: Do not sketch and do not place this code on the Lower Level. FOH One Story Frame Overhang Business Rule: Sketch and do not place this code on the Lower Level. GAR Garage This code is intended for listing attached garages. Do not use this code with pilings. Business Rule: Sketch and only place this code on the First Level. Appendix 4 - Code Definition and Business Rules Page 3

Business Rule: List new additions that are the same story height as the core building AND that are well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height. Code Description GUB Garage Under BASE Area This code is intended for listing enclosed area among pilings that have one or more garage doors, and lower-level garages in the split-level style structure. Business Rule: Use GUB in conjunction with (not instead of) Basement and Basement Finish areas to list a “beach basement” and the lower-level garage in the split-level style). Business Rule: Sketch and do not place this code on the First or upper Levels. LFT Loft This code is intended for listing an open, elevated room such as may be found in A- Frame construction. Business Rule: Do not sketch and do not place this code on the Lower or First Levels. MAD Mobile Home Addition An addition to a Mobile Home treated as real estate. Business Rule: If the Mobile Home is treated as personal property, place addition in OBY. Business Rule: Sketch and do not place this code on the First or upper Levels. MST Masonry Stoop Business Rule: Sketch, and do not place this code on upper Levels. POR Porch Business Rule: Sketch and do not place this code on the Lower Level. SOL Solarium Business Rule: Sketch and do not place this code on the Lower Level. SS Storm Shelter (Safe Room) A storm-safe room in a residential structure. This code prices the contribution of extra wall shielding and bracing only (no structural elements). Business Rule: Do not sketch. Place this code only on the Lower or First Level. UAP Utility Among Pilings Business Rule: Do not sketch. Place this code on the Lower Level. UTL Utility Business Rule: Sketch and do not place this code on the Lower Level. WDK Wood Deck Business Rule: Sketch and do not place this code on the Lower Level. WW Widow’s Walk A deck installed above the building’s highest floor, usually above or near the highest peak of the roof. Business Rule: Do not sketch and place this code only on the highest Level.

AIR CONDITIONING LOV Screen: SY11, Table: COMINTEXT, Field: AIR Enter on the CA34 Screen (Interior / Exterior data): Field Name = AIR Code Description 0 No Air Conditioning exists, or only Window Units cool the BASE area. 1 Central. Business Rule: Do NOT use for window units. 3 HVAC (High Volume Air Control) Page 4 New Hanover County Tax Office

AIR CONDITIONING, Residential Please refer to the CA21 Screen, (DWELDAT) , the System (Heating) field.

ATTIC LOV Screen: CA42, Table: RCFACT CA21 Screen (DWELDAT) , Field Label = ATTIC

Business Rule: New Hanover County has numerous structures that have a fractional story height. Rather than code this upper space as one or another kind of attic, the county has elected to assume such structure’s upper level space is BASE area (finished to the grade of the main floor living area).

If the roof pitch of a structure is such that it is a fractional story AND the upper level space is not finished, record the unfinished amount of area in the Unfinished Area field on Other Features. If the space is finished to sub-grade standards subtract the finish as above and addition codes AFM, AFR.

BASEMENT LOV Screen: CA42, Table: RCFACT This field is on CA21 (DWELDAT), Field Label = BASEMENT and is a required field. The CAMA system may only be configured to add the same “lump sum” dollar amount for the following codes for this field (regardless of basement size).

Business Rule: New Hanover County elected to use Other Features’ User Fields 7, 8, and 9 to record the area of three types of “local basement”: (1) Excavated; (2) Pilings (beach basement); (3) Concrete Block (old style beach and split-level basements).

However in addition to entering the area in one of the above three User Fields, use the installed codes for Full and Part Basement, to officially flag to the system that the building has a “basement”. Code Description 0 None F Full Basement H Half Basement P Partial Basement

BASEMENT GARAGE CARS LOV Screen: CA42, Table: RCFACT CA21 Screen, Other Features Tab. Screen literal = BSMT GARAGE # Cars.

Business Rule: Do not use this optional field. Rather, use the Addition Code “GUB” (Garage Under Base) to list a “Basement Garage”. GUB only provides a concrete slab and overhead doors, it does not dig any holes. Appendix 4 - Code Definition and Business Rules Page 5

BATH REMODEL LOV Screen: SY11, Table: DWELDAT, Field: REMOD This is the CA21 (DWELDAT) Screen, Field Label = Bathroom Remodeled. Code Description 1 Yes 2 No

C & D This is the CA21 (DWELDAT) Screen, Field Label = Cost and Design. This field is able to increase or reduce the appraised value of a dwelling according to the appraiser-specified percentage.

Business Rule: The field should only be used to modify RCNLD value within the range of percentages shown in the description field for the C & D Reason codes below.

C & D Reason LOV Screen: SY11, Table: DWELDAT, Field: CDDESC This is the CA21 (DWELDAT) Screen, Field Label = Cost and Design Reason. Code Description 1 Slight (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 2 Moderate (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 3 Extensive (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 4 Minus 3 (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 5 Minus 7 (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 6 Minus 10 (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) A A-Frame (85 - 95 %) D Double Wide MH (85 - 95%) M Single Wide MH (80-90%) S Split-Level (90-99%) Page 6 New Hanover County Tax Office

CDU (Condition, Desirability, Utility) LOV Screen: SY11, Table: CICDU, Field: CDU CDU ” ” ” ” ” SY11, ” DWELDAT, ” CDU CONDITION (OBY) ” ” SY11, ” OBY, ” COND PHYSICAL CONDITION (Res) ” ” SY11, ” DWELDAT, ” COND This field describes the overall physical condition of a building. Secondarily, the appraiser should consider the overall desirability and utility of the building in estimating its CDU code.

Do not confuse CONDITION and original QUALITY of construction. “Condition” carries the following county-wide definitions, and will seriously affect the estimate of depreciation.

Business Rule: Judge CDU for each building, in turn, according to the standard expressed herein. Do not judge CDU using any other standard (i.e. any other neighborhood structure).

Business Rule: Enter the CDU code at the building level or leave the building’s CDU field as null. If null the CAMA system will apply the general CDU for the parcel’s neighborhood.

Business Rule: Never enter a CDU code for a residential building addition. Code Description E or Excellent The building is in NEW condition, is highly desirable in the market, and can be EX fully utilized for land’s highest and best use without modification. V or Very Good All items that can normally be replaced, or repaired have recently been fixed, VG such as new roofing, new paint, furnace replaced, new wall coverings, new carpet, updated mechanical and electrical systems, etc. The market strongly desires buildings like the subject and can utilize the building for land’s highest and best use with only cosmetic changes. G or Good All items well maintained, many having been overhauled and repaired as soon as they GD showed signs of wear. The building is desirable to the market, but the market may require some modification to easily utilize the building for land’s highest and best use . A or Average The need for maintenance is showing but the overall impression is very AV reasonable. Nothing MUST be repaired. The building is desirable in the market, but will require some modification to be easily utilized for land’s highest and best use . F or Fair Many items in the structure are showing their age but some repairs and cosmetic FR refinishing are needed immediately. The market does not view the building as being more than basic shelter (few want to buy the building). The market will require extensive modification to the building to utilize it for land’s highest and best use . P or Poor Major repair and overhaul needed on painted surfaces, roofing, plumbing, heating, et PR cetera (virtually every item in the structure requires immediate attention - found only in extraordinary circumstances). The market will actively avoid purchase of this building except to use it as dry storage (the roof may show many patches but will not be leaking). U-UN Unsound Structure is condemned and is unsafe to enter. 1 Poor (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 2 Fair (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 3 Average (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 4 Good (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) 5 Renovated (1999 Schedule of Values only, do not use under the 2007 Schedule of Values) Appendix 4 - Code Definition and Business Rules Page 7

CONDO Appraisal Rules There are three main types of condominium projects, each representing unique condo appraisal issues:

Residential

Residential High Rise (usually associated with salt water);

Commercial (usually associated with retail and/or office uses).

Residential: Descriptive codes may be added during the life of this revaluation cycle.

The CAMA module’s Cost and Market Approaches operate as designed for single family properties if the residential condominium parcel is described in normal residential terms. The descriptive attribute that is unique to residential condo parcels is whether or not the apartment is an “end unit”.

Business Rule: Appraise each apartment within the condominium project using the standard tools for any residential building, DWELDAT, ADDN and OBY. Be careful to use the Style field to define whether a residential condo unit is a End Unit or a Middle Unit.

Residential High Rise: Descriptive codes may be added during the life of this revaluation cycle.

This type of property is unique in that the “floor” (number) of the unit and its orientation (view) are two additional unique variables in the value of the individual condominium project which must be incorporated in the descriptive attributes of each parcel. However there are two severely limiting issues inherent in the design of CAMA module’s High Rise Condo Appraisal sub-module:

(1) The table structure implemented to recognize floor position and view are county-wide in nature, and cannot efficiently recognize the differences in value from one project to another;

(2) The Market Approach requires the description of view and floor position to be recorded in the Condo High Rise module to prepare a Market Approach.

Business Rule: Appraise each apartment within the high rise condominium project using the standard High Rise module tools. Be careful to use the Style field to define whether a residential condo unit is an End Unit (corner) or a Middle Unit. However, be aware that this module is set up only to record the individual apartment’s attributes for use in the Market Approach. This module will not accurately appraise the apartment parcel located in a high rise condominium project.

Therefore also list each apartment within the high rise condominium project using the High Rise Appraisal Module in the MS Access database. Use all appropriate descriptive attributes such as heated area, floor, view, etc. which the Access-based application will read. Override the resulting market adjusted Cost Approach estimate of value into the APRVAL table in the CAMA module.

Commercial: Descriptive codes may be added during the life of this revaluation cycle.

The CAMA module’s Cost and income Approaches operate as designed for commercial and industrial properties if the commercial condominium parcel is described in normal commercial terms.

Business Rule: Appraise each unit within the condominium project using the standard tools for any commercial building, COMDAT, COMINTEXT, COMFEAT, and OBY. Page 8 New Hanover County Tax Office

CONSTRUCTION (Skeleton) LOV Screen: SY11, Table: COMINTEXT, Field: CONSTR Description Code 1 or D Wood Frame 2 or A Steel Frame (Fire Proof) 3 or B Reinforced Concrete (Fire Proof) 4 or S Pre-engineered or Light Open Steel Frame 5 or C Masonry Walls with Light Steel or Wood Frame Roof Structure

CONSTRUCTION (Res. Exterior. Walls) LOV Screen: CA42, Table: RCFACT, Field: EXTWALL Code Description 00 No Wall There is no wall structure on the building. 01 Wood Frame Masonite, lumber, plywood, or similar wood siding material tied to the supporting wall. 02 Brick Veneer A veneer of non-load bearing, mortared brick tied to the supporting wall. 03 Vinyl/steel Siding Vinyl or steel siding material tied to the supporting wall. 04 Asbestos Siding Asbestos shingle siding ties to supporting wall. 05 Wood Shingle Wood shingle siding ties to supporting stud wall. 06 Stucco Stucco material on wood, wire, or plastic lathe tied to supporting wall. 07 Brick A solid-masonry perimeter wall bears the weight of the roof. An exterior wall finish of face brick veneer is supported by the masonry wall. 08 Concrete A poured-concrete wall bears the weight of the roof, which may be dressed with veneered wall finish, to be recognized in Quality Grade. 09 Stone A solid-brick/stone perimeter wall bears the weight of the roof. An exterior wall finish of stone veneer may be supported by the masonry wall. 10 Concrete & Glass A poured-concrete perimeter wall with many openings bears the weight of the roof. Recognize finishing veneer in Quality Grade. 11 Metal & Glass Metal beams, with finish wall tied thereto, bear the weight of the roof. 12 Stone Panel Stone panel (veneer) siding material ties to support beams. 13 Concrete Block, Load Bearing A concrete block perimeter wall bears the weight of the roof. Recognize any finishing veneer in Quality Grade. 14 Part Brick & Frame A mixture of exterior brick veneer and some type of frame wall covering ties to the support wall structure. Use this code only when at least 50% (and not more than 75%) of the entire exterior wall, excluding the roof gable ends, is of brick. 15 EFIS Stucco board (veneer) material ties to the supporting wall structure. 16 Concrete Block, Non-Load Bearing A concrete block curtain wall DOES NOT bear the weight of the roof. The support wall may be dressed with stucco, wood, or stone veneer. Appendix 4 - Code Definition and Business Rules Page 9

CONSTRUCTION (Res. Exterior. Walls) LOV Screen: CA42, Table: RCFACT, Field: EXTWALL Code Description 17 Concrete Tilt-up (Commercial) Pre-manufactured concrete panels are tied to the structure that supports the roof. 18 Metal, Sandwich (Commercial) A non-load bearing, insulated metal panel wall. 19 Metal, Light (Commercial) A non-load bearing, light-duty metal curtain wall. 20 Brick and Concrete Block (Commercial) A mixture of brick veneer and concrete block.

DEGREE REMODELED LOV Screen: SY11, Table: DWELDAT, Field: DEGREM Code Description 0 Exterior 99% Remodeled 1 Exterior 75% Remodeled 2 Exterior 50% Remodeled 3 Exterior 25% Remodeled 6 Interior 99% Remodeled 7 Interior 75% Remodeled 8 Interior 50% Remodeled 9 Interior 25% Remodeled A Interior and Exterior 99% Remodeled B Interior and Exterior 75% Remodeled C Interior and Exterior 50% Remodeled D Interior and Exterior 25% Remodeled

EFFECTIVE YEAR BUILT Residential, Commercial, and Industrial Year Built, together with CDU, will determine the estimate of depreciation applied to any building. Effective Year Built, if entered, will replace Year Built in this calculation.

Business Rule: Judge the Effective Year Built of any structure according to the thought process described in the discussion of Effective Year Built in Appendix 2.

ENTRANCE LOV Screen: SY11, Table: ENTER, Field: ENTERCD

Code Description 0 Entrance Gained 000 Entrance Gained, Info Received 1 Entrance and Info Refused 10 Info at Door / Exterior Inspection Page 10 New Hanover County Tax Office

ENTRANCE LOV Screen: SY11, Table: ENTER, Field: ENTERCD

Code Description 2 Info at Door 3 Seasonal Occupancy, Info Estimated 4 Currently Unoccupied 5 Estimated for Miscellaneous Reasons 6 NOH, Exterior Inspection 7 Left Door Hanger 8 Vacant Land 9 Info via Phone Call or Door Hanger A Abstract Check DB Drive By GNC Entrance Gained - New Construction L Lister Q Quality Check R Reviewer

ENTRANCE INFO LOV Screen: SY11, Table: ENTER, Field: ENTERINFO Code Description 1 Owner 2 Tenant A Appraiser N No One At Site - Appraiser Estimate

EXTERIOR WALL (Commercial) LOV Screen: CA63, Table: CIEXT, Field: EXTWALL

Please refer to the CONSTRUCTION (Exterior Walls, Residential) page for codes and definitions.

FIELD REVIEW LOV Screen: SY11, Table: PARDAT, Field: PARTIAL Code Description 1 Recheck per Supervisor 2 Recheck per Board of Equalization 3 Recheck Storm Damage Appendix 4 - Code Definition and Business Rules Page 11

FIELD REVIEW LOV Screen: SY11, Table: PARDAT, Field: PARTIAL Code Description 4 Check Part Complete 5 Recheck AG Use 6 Remove MH 7 Recheck - New Construction 8 Recheck - Beach Erosion 9 Recheck per Abstract

FRONTS (Land) LOV Screen: SY11, Table: PARDAT, Field: FRONT Please refer to the LAND page for codes and definitions.

FUNCTION (OBY) LOV Screen: SY11, Table: OBY, Field: FUNCT Please refer to the CDU page for codes and definitions.

GRADE Residential, Commercial, OBY Please refer to the Quality Grade page for codes and definitions.

HEAT (Residential) LOV Screen: CA42, Table: RCFACT, Factor: HEAT Enter as Dwelling data: the Heat Code field. Code Description 1 None (window units heat and cool the BASE area, or there is no heat). 2 Non-Central (air moves via gravity or fans. Do NOT use for Window Units). 3 Central heat, no air conditioning (air moves via ductwork and fans). 4 Central heat, with air conditioning

HEATING (Commercial) LOV Screen: SY11, Table: COMINTEXT, Field: HEAT Enter as Dwelling data: the Heat Code field. Code Description 0 None (window units heat and cool the BASE area, or there is no heat). 1 Hot Air (air moves via gravity or fans. Do NOT use for Window Units). 2 Hot Water or Steam (HVAC?) HEATING (Commercial) LOV Screen: SY11, Table: COMINTEXT, Field: HEAT Enter as Dwelling data: the Heat Code field. Page 12 New Hanover County Tax Office Code Description 3 Unit or Space Heaters

HEATING FUEL LOV Screen: SY11, Table: DWELDAT, Field: FUEL Code Description Null No Code Exists 0 None 1 Electric 2 Gas 3 Propane 4 Solar 5 Coal 6 Oil

HEAT SYSTEM LOV Screen: SY11, Table: DWELDAT, Field: HEATSYS New Hanover County captures this information even though the Heat Method code field does not require an entry and does not affect the building’s Replacement Cost New value,. Please work for accuracy in measuring and listing Heat Method data. Code Description 0 None 1 Forced Warm Air Fans force warmed air through ductwork. 2 Baseboard Electric Heating strips around the perimeter walls of rooms. 3 Central Heat & Air Conditioning Fans force warmed and cooled air through ductwork. 4 Heat Pump Fans force warmed and cooled air through ductwork. However above 35 degrees, the heat pump creates warmth through reverse “air conditioning” 5 Hot Water Pumps force warmed water through piping to radiators. 6 Hot Water with Air Conditioning Pumps force warned and cooled water through piping to radiators. 7 Steam Pumps or gravity force steam through piping to radiators. 8 Steam with Air Conditioning Pumps or gravity force steam or cooled water through piping to radiators. 9 Floor / Wall Furnace Warm air rises from the furnace by gravity. Warmed air is not forced through the structure via ductwork.

INFLUENCE (Land) LOV Screen: SY11, Table: LAND, Field: INFL Please refer to the LAND: Land Value Influences, Appraiser Adjustment Codes page for codes and definitions. Appendix 4 - Code Definition and Business Rules Page 13

INT/EXT (Commercial Use) Commercial Building Use Please refer to the USE TYPES page for codes and definitions.

INTEXT (Residential) LOV Screen: SY11, Table: DWELDAT, Field: INTEXT Enter as Dwelling data: the Interior vs. Exterior Condition field. Code Description 1 Better (than the outside of the dwelling) 2 Same (as the outside of the dwelling) 3 Poorer (than the outside of the dwelling)

INVESTMENT RATING LOV Screen: SY11, Table: COMDAT, Field: PROPRATE The commercial building screen’s Investment Rating field provides a measure of the Quality, Quantity, and Duration of the income a building is capable of producing. Code Description E Excellent - AAA tenant(s) who is using the property at its highest and best use, and who is likely to continue possession for a considerable time. G Good - AAA tenant(s) who is using the property at its highest and best use, and who is likely to continue possession for some time. A Average - Tenant of average financial strength. Property is relatively easy to lease. F Fair - Tenants go in and out of business. Property stands vacant at times. P Poor - Tenants are hard to find. Property stands vacant for considerable times.

KITCHEN REMODEL LOV Screen: SY11, Table: DWELDAT, Field: REMKIT Enter as Dwelling data: the Kitchen Remodeled field. Code Description 1 Yes 2 No Page 14 New Hanover County Tax Office

LAND The primary code for appraising land is the Land Code. The LPCODE table validates Land Codes for use in a given neighborhood. With the assistance of the CAMA software vendor, the appraisal staff developed a schema for land appraisal able to accurately reflect the location, use, and the size of individual parcels, or parts thereof, and respond to other influences on land value .

Business Rule: All commercial land not required for the production of income must be identified as “residual” (to the production of income under the present use of the parcel).

Land Code LOV Screen: LP57, Table: LPCODE While LOCATION is the most important variable element in valuing land, the CAMA system handles “location” by the appraisal staff assignment of a parcel to a Neighborhood. There is a “location” code that refines the location of a parcel within its neighborhood. Please refer to Land Influences, Location.

The second most important variable element in the value of land is the zoning in force, which governs the legal uses of the parcel. The Land Code recognizes the zoning-in-force in its first two bytes.

The third byte of Land Code classifies the Land Line’s size (the third most important variable). Other important influences on the Land Line’s value are defined by the Street Code and Location Code (location within the assigned Neighborhood). AG - Agricultural/Conservation Use IL - Industrial, Low Density Use OI - Office & Institutional Use AG0 0.00 to 0.30 AC IL0 0.00 to 0.30 AC OI0 0.00 to 0.30 AC AG1 0.31 to 0.75 AC IL1 0.31 to 0.75 AC OI1 0.31 to 0.75 AC AG2 0.76 to 2.00 AC IL2 0.76 to 2.00 AC OI2 0.76 to 2.00 AC AG3 2.01 to 5.00 AC IL3 2.01 to 5.00 AC OI3 2.01 to 5.00 AC AG4 5.01 to 12.50 AC IL4 5.01 to 12.50 AC OI4 5.01 to 12.50 AC AG5 12.51 to 30.00 AC IL5 12.51 to 30.00 AC OI5 12.51 to 30.00 AC AG6 30.01 to 80.00 AC IL6 30.01 to 80.00 AC OI6 30.01 to 80.00 AC AG7 80.01 to 200.00 AC IL7 80.01 to 200.00 AC OI7 80.01 to 200.00 AC AG8 200.01 to 500.00 AC IL8 200.01 to 500.00 AC OI8 200.01 to 500.00 AC AG9 500.01 to 9,999.00 AC IL9 500.01 to 9,999.00 AC OI9 500.01 to 9,999.00 AC AGW Wasteland ILW Wasteland OIW Wasteland BLL Building on Leased Land BLL Building on Leased Land BLL Building on Leased Land

CE - Cemetery Use MH - Multi-Family, High Density Use RH - Residential, High Density Use CE0 0.00 to 0.30 AC MH0 0.00 to 0.30 AC RH0 0.00 to 0.30 AC CE1 0.31 to 0.75 AC MH1 0.31 to 0.75 AC RH1 0.31 to 0.75 AC CE2 0.76 to 2.00 AC MH2 0.76 to 2.00 AC RH2 0.76 to 2.00 AC CE3 2.01 to 5.00 AC MH3 2.01 to 5.00 AC RH3 2.01 to 5.00 AC CE4 5.01 to 12.50 AC MH4 5.01 to 12.50 AC RH4 5.01 to 12.50 AC CE5 12.51 to 30.00 AC MH5 12.51 to 30.00 AC RH5 12.51 to 30.00 AC CE6 30.01 to 80.00 AC MH6 30.01 to 80.00 AC RH6 30.01 to 80.00 AC CE7 80.01 to 200.00 AC MH7 80.01 to 200.00 AC RH7 80.01 to 200.00 AC CE8 200.01 to 500.00 AC MH8 200.01 to 500.00 AC RH8 200.01 to 500.00 AC CE9 500.01 to 9,999.00 AC MH9 500.01 to 9,999.00 AC RH9 500.01 to 9,999.00 AC CEW Wasteland MHW Wasteland RHW Wasteland BLL Building on Leased Land BLL Building on Leased Land BLL Building on Leased Land Appendix 4 - Code Definition and Business Rules Page 15

The third byte of Land Code classifies the Land Line’s size (the third most important variable). Other important influences on the Land Line’s value are defined by the Street Code and Location Code (location within the assigned Neighborhood). CH - Commercial, High Density Use ML - Multi-Family, Low Density Use RL - Residential, Low Density Use CH0 0.00 to 0.30 AC ML0 0.00 to 0.30 AC RL0 0.00 to 0.30 AC CH1 0.31 to 0.75 AC ML1 0.31 to 0.75 AC RL1 0.31 to 0.75 AC CH2 0.76 to 2.00 AC ML2 0.76 to 2.00 AC RL2 0.76 to 2.00 AC CH3 2.01 to 5.00 AC ML3 2.01 to 5.00 AC RL3 2.01 to 5.00 AC CH4 5.01 to 12.50 AC ML4 5.01 to 12.50 AC RL4 5.01 to 12.50 AC CH5 12.51 to 30.00 AC ML5 12.51 to 30.00 AC RL5 12.51 to 30.00 AC CH6 30.01 to 80.00 AC ML6 30.01 to 80.00 AC RL6 30.01 to 80.00 AC CH7 80.01 to 200.00 AC ML7 80.01 to 200.00 AC RL7 80.01 to 200.00 AC CH8 200.01 to 500.00 AC ML8 200.01 to 500.00 AC RL8 200.01 to 500.00 AC CH9 500.01 to 9,999.00 AC ML9 500.01 to 9,999.00 AC RL9 500.01 to 9,999.00 AC CHW Wasteland MLW Wasteland RLH Homesite (on Acreage Parcel) BLL Building on Leased Land BLL Building on Leased Land RLH Wasteland BLL Building on Leased Land

CL - Commercial, Low Density Use MP - Manufactured Home Park Use Residual Set of Land Codes CL0 0.00 to 0.30 AC MP0 0.00 to 0.30 AC “ A 0.00 to 0.30 AC CL1 0.31 to 0.75 AC MP1 0.31 to 0.75 AC “ B 0.31 to 0.75 AC CL2 0.76 to 2.00 AC MP2 0.76 to 2.00 AC “ C 0.76 to 2.00 AC CL3 2.01 to 5.00 AC MP3 2.01 to 5.00 AC “ D 2.01 to 5.00 AC CL4 5.01 to 12.50 AC MP4 5.01 to 12.50 AC “ E 5.01 to 12.50 AC CL5 12.51 to 30.00 AC MP5 12.51 to 30.00 AC “ F 12.51 to 30.00 AC CL6 30.01 to 80.00 AC MP6 30.01 to 80.00 AC “ G 30.01 to 80.00 AC CL7 80.01 to 200.00 AC MP7 80.01 to 200.00 AC “ H 80.01 to 200.00 AC CL8 200.01 to 500.00 AC MP8 200.01 to 500.00 AC “ I 200.01 to 500.00 AC CL9 500.01 to 9,999.00 AC MP9 500.01 to 9,999.00 AC “ J 500.01 to 9,999.00 AC CLW Wasteland MPW Wasteland “ W All Wasteland is Residual Land BLL Building on Leased Land BLL Building on Leased Land BLL Building on Leased Land

IH - Industrial, High Density Use MX - Mixed Use Future Use IH0 0.00 to 0.30 AC MX0 0.00 to 0.30 AC “ Z 0.00 to 0.30 AC IH1 0.31 to 0.75 AC MX1 0.31 to 0.75 AC “ Y 0.31 to 0.75 AC IH2 0.76 to 2.00 AC MX2 0.76 to 2.00 AC “ X 0.76 to 2.00 AC IH3 2.01 to 5.00 AC MX3 2.01 to 5.00 AC “ V 2.01 to 5.00 AC IH4 5.01 to 12.50 AC MX4 5.01 to 12.50 AC “ U 5.01 to 12.50 AC IH5 12.51 to 30.00 AC MX5 12.51 to 30.00 AC “ T 12.51 to 30.00 AC IH6 30.01 to 80.00 AC MX6 30.01 to 80.00 AC “ S 30.01 to 80.00 AC IH7 80.01 to 200.00 AC MX7 80.01 to 200.00 AC “ R 80.01 to 200.00 AC IH8 200.01 to 500.00 AC MX8 200.01 to 500.00 AC “ Q 200.01 to 500.00 AC IH9 500.01 to 9,999.00 AC MX9 500.01 to 9,999.00 AC “ P 500.01 to 9,999.00 AC IHW Wasteland MXW Wasteland “ to K Wasteland BLL Building on Leased Land BLL Building on Leased Land BLL Building on Leased Land Page 16 New Hanover County Tax Office

Land Influences, Appraiser Adjustment LOV Screen: SY11, Table: LAND, Field: INFL The appraiser may enter a percentage adjustment for any given Land Line.

Business Rule: All adjustments to Land Line values must be accompanied by an explanation that makes use of one of the following codes, either in the Neighborhood Brochure or in the parcel-level note fields where the appraiser elects to use a different adjustment than specified in the Brochure. Code Description AE Active Easement - One or more active easements (power line ROW, water and/or sewer trunk lines, roads, paths, etc.) run across the parcel. BA Beach Access - Parcel abuts a pedestrian beach access easement. BE Board of Equalization and Review - Land Line is revalued by decision of the Board of Equalization and Review. DD Drainage Ditch - Parcel abuts a major drainage ditch. EF Excessive Frontage - Land Line is appraised "per Front Foot" and the number of feet is clearly excessive. F1 Feather 1 - Parcel is on the "front row" of parcels facing an abutting neighborhood and value has been feathered for equity reasons F2 Feather 2 - Parcel is on the "second row" of parcels facing an abutting neighborhood and value has been feathered for equity reasons F3 Feather 3 - Parcel is on the "third row" of parcels facing an abutting neighborhood and value has been feathered for equity reasons IR Internal Review - Land Line is revalued from an internal review after appeal (further explanation, in the form of a note to the file, is required). L Location - Adjustment applied for factor that is clearly related to location, but for reasons other than feathering from one neighborhood to another. L2 Location, Shape - Adjustment applied for factors that are related to location and shape . Business Rule: This code used to convert data from the old system. Discontinue use. L3 Location, Shape, Physical - Adjustment applied for factors that are related to location, shape, and physical reasons. Business Rule: This code used to convert data from the old system. Discontinue use of this code in IAS. NP Non-Perk - Parcel's land line is not connected to public sewer AND has failed a perk test. P Physical - Adjustment applied for factor that is clearly related to physical reasons .

PC Property Tax Commission - Land Line is revalued by decision of the Property Tax Commission. PL Power Line - Parcel abuts large power line right-of-way or right-of-way passes through. PS Paper Street - Parcel is serviced by a dedicated right-of-way that has never been improved (no road, even an unpaved road, exists) RL Rear Land - Parcel, or Land Line, is rear land. RP Retention Pond - Property abuts retention pond that is not required for the operation of the parcel. S Shape - Adjustment applied for factor that is clearly related to shape reasons. Appendix 4 - Code Definition and Business Rules Page 17

Land Influences, Appraiser Adjustment LOV Screen: SY11, Table: LAND, Field: INFL The appraiser may enter a percentage adjustment for any given Land Line.

Land Influences, Location LOV Screen: LP54, Table: LPLOC, Field: LOCATION Location Codes are maintained on the Parcel Data screen. These codes represent a further refinement of the location of a parcel within a neighborhood. They are capable of directly modifying land value. Code Description BE Block End Lot. Historical District only. Use this code when a parcel is on the short side of the block (where lots typically are only 66 feet deep and 33 feet wide).. BM Block Middle Lot. Historical District only. Use this code when a parcel is on the long side of the block (where lots typically are 33 or 66 feet wide, but are 165 feet deep). CA Common Area Parcel qualifies for classification as common area in a residential or commercial project (single family, condominium, town home, etc.). CE Conservation Easement Parcel has a Conservation Easement in force, one that interferes with the owner enjoying the property in its highest and best use. CF Creek Front Parcel abuts power-boat navigable water, either directly or via pier across marsh land. Codes “K1”, “K2” and “K3”, to be further defined in the neighborhood and/or model brochure, further explain “creek” influence on surrounding land value. CH Channel Front Parcel abuts a power-boat navigable waterway. Codes “C1”, “C2”, and “C3”, to be further defined in the neighborhood and/or model brochure, further explain “channel” influence on surrounding land value. CI Commercial Influence. Parcel abuts a commercial property. GF Golf Course Lot. Parcel abuts a golf course green, tee, or fairway. Codes “G1”, “G2”, and “G3”, to be further defined in the neighborhood and/or model brochure, further explain “golf” influence on surrounding land value. IF Intra-coastal Waterway Front. Parcel abuts power-boat navigable water, either directly or via a pier across marsh land. Codes “I1”, “I2”, and “I3”, to be further defined in the appropriate brochure, further explain “ICWW” influence on surrounding land value. II Industrial Influence. Parcel abuts industrial property. Page 18 New Hanover County Tax Office

Land Influences, Location LOV Screen: LP54, Table: LPLOC, Field: LOCATION Location Codes are maintained on the Parcel Data screen. These codes represent a further refinement of the location of a parcel within a neighborhood. They are capable of directly modifying land value. Code Description MF Marsh Front. Parcel abuts marsh land and is without hope of access to power-boat navigable water. Codes “M1”, “M2”, and “M3”, to be further defined in the neighborhood and/or model brochure, further explain “marsh” influence on surrounding land value. ML Marsh Land. Parcel is salt water marsh land with little or no dry ground at high tide. OA Owner’s Association OF Ocean Front. Parcel abuts the Atlantic Ocean. Codes “O1”, “O2”, and “O3”, to be further defined in the appropriate neighborhood and/or model brochure, further explain “ocean” influence on surrounding land value. RA Rural Acreage. Parcel is rural acreage without sewer lines, with very little possibility of development within the revaluation cycle. RF River Front. Parcel abuts power-boat navigable water, either directly or via pier across marsh land. Codes “R1” , “R2”, and “R3”, to be further defined in the neighborhood and/or model brochure, further explain “river” influence on surrounding land value. RR Riparian Rights. Parcel DOES NOT abut power-boat navigable water but the parcel’s owner enjoys deeded right-of-access to navigable water. SF Sound Front. Parcel abuts power-boat navigable water along the sound (but not ICWW). Codes “S1”, “S2”, and “S3”, to be further defined in the neighborhood and/or model brochure, further explain “sound” influence on surrounding land value. W1 Water Influence 1. Parcel value enjoys a primary influence from nearby water. How this code is to be used in an area must be defined in the appropriate brochure for that area. W2 Water Influence 2. Parcel value enjoys a secondary influence from nearby water. How this code is to be used in an area must be defined in the appropriate brochure for that area. W3 Water Influence 3. Parcel value enjoys a tertiary influence from nearby water. How this code is to be used in an area must be defined in the appropriate brochure for that area. WL Waste Land. Parcel is subject to physical limitation that totally prohibit development (not a storm-water retention pond - unless that pond consumes the entire parcel.

Land Influences, Type of Street LOV Screen: LP55, Table: LPSTREET, Field: STREET Street Codes are maintained on the Parcel Data screen, and can directly modify land value. Code Description AC Apartment Complex. Parcel abuts a street inside of an apartment complex. AL Alley. Depending on the neighborhood, the parcel’s only access is via an alley, or a parcel enjoys alley access on the rear. CB Central Business District. Parcel abuts a standard street in a Central Business District. CC Condo Complex. Parcel is a condo unit (is not part of the common area for the complex). CD Cul-de Sac Parcel abuts part of a street where traffic slows due to a dead-end circle. Appendix 4 - Code Definition and Business Rules Page 19

Land Influences, Type of Street LOV Screen: LP55, Table: LPSTREET, Field: STREET Street Codes are maintained on the Parcel Data screen, and can directly modify land value. Code Description DR Dirt Road Parcel abuts a dirt road as the only means of ingress and egress. IP Industrial Park Parcel abuts a street inside of an Industrial Park. LA Limited Access Depending upon neighborhood, parcel has long ingress/egress or zero on- site parking. LL Land Locked. Parcel has NO frontage and NO ingress/egress easement on any side. Note: If an easement exists but no road exists (a paper street), the parcel is not Land Locked. NO None. No street code applies to the parcel. NP No Parking Parcel has ZERO on-site parking available for public or private use. PA Primary Artery. Parcel abuts a primary traffic artery (Oleander, Market, College, etc) for high volume pass-through traffic. PH Patio Home Complex. Parcel abuts a street inside of a Patio Home complex. RC Ranchette Parcel is a residential “ranchette” (whether by deed restriction or by zoning requirements, the parcel cannot be subdivided). RR Rural Road. Parcel abuts a rural road. RS Residential Street. Parcel abuts a standard residential street. SA Secondary Artery. Parcel abuts a secondary traffic artery (Wrightsville Road, Eastwood Road, etc) for pass-through traffic. SC Secondary Commercial Street Industrial Park street, etc. TH Town Home Complex. Parcel abuts a street inside of a Town Home complex. TS Residential Through Street. Parcel abuts a standard residential street but one that has a high, pass-through, traffic count.

Land Influences, Utilities Available LOV Screen: LP56, Table: LPUTIL, Field: UTIL Utility Codes are maintained on the Parcel Data screen. These codes MAY modify land value. Code Description 1 Well. Private Water Source is the ONLY option available to the parcel. 2 Well and Septic Tank. WELL and SEPTIC TANK are the only options available. A All Public. All utilities come from a public source. G Gas. NATURAL GAS (pipeline) is available to the parcel. N No Utilities. NO UTILITIES are available to the parcel. P Water / Sewer, Public. Public WATER and SEWER are available to the parcel. S Sewer, Public. Public SEWER (only) is available to the parcel. T Septic Tank. SEPTIC TANK is the only sewage disposal option to the land owner. W Water, Public. Public WATER (only) is available to the parcel Page 20 New Hanover County Tax Office

Land Use Code LOV Screen: SY11, Table: ASMT, Field: LUC Code Description Code Description These codes are not used to value land, but describe the overall use of the parcel. Residential 10 Single Family Residential 11 Two Family Residential 12 Three or more Family Residential 13 Mobile Home 14 Mobile Home Park 15 Single Family Attached (Condo) 16 Vacant / Dilapidated 21 Seasonal Residential, Single Family 22 Seasonal Residential, Two Family 99 Other Residential

AG, Forestry, Fishing, Mining 101 Agriculture 107 Agricultural Related 108 Forestry and Related 109 Fishery 110 Sport Fishing 111 Commercial Fishing 112 Other Fishing and Related 121 Mining and Related 149 Other Resources

Manufacturing 201 Food and Kindred 221 Textile Mill 231 Apparel and Similar 241 Lumber and Wood 251 Furniture and Fixtures 261 Paper and Allied 271 Printing and Publishing 281 Chemical and Allied 291 Petroleum, Refining and Related 300 Rubber and Plastics 311 Leather and Leather Products 320 Stone, Clay and Glass 351 Industrial & Commercial Machinery 357 Computer and Office Equipment 361 Electronic Equipment 366 Communications Equipment 371 Motor Vehicles and Equipment 373 Boat and Ship Construction 381 Prof. & Scientific Instrumentation 388 Misc. Durable Manufacturing 389 Misc. Non-Durable Manufacturing 390 Technology Services 399 Miscellaneous Manufacturing

Transportation, Communications, Utilities 401 Rail Transit 411 Motor Vehicles - Transit 412 Street Right-of-Way 422 Warehousing / Self Storage 426 Wholesale Warehousing 441 Water Transportation (Freight) 448 Water Transportation (Passenger) 449 Marina-Marine Craft Docking 458 Aircraft 481 Radio / Phone / TV Communications 491 Utilities 492 Utilities 494 Water Treatment Plant 495 Sewage Plant / Facility 499 Other Trans., Comm. & Utilities

Trade 501 Wholesale 508 Aircraft & Accessories, Other 521 Retail - Building Materials 528 Neighborhood Retail Appendix 4 - Code Definition and Business Rules Page 21

Land Use Code LOV Screen: SY11, Table: ASMT, Field: LUC Code Description Code Description Trade - continued 529 Regional Retail 530 Super Regional 531 Retail General Merchandise 532 Mixed-use Retail 541 Groceries - Retail Convenience 542 Fish and Seafood - Retail 547 Convenience Grocery 549 Other Retail Trade - Food 551 Retail Auto 553 Tires, Batteries, and 554 Gasoline Service Stations 555 Marine Craft and 558 Gasoline Only 560 Car Wash 561 Retail Apparel & Accessories 571 Home Furnishings - Retail 576 Carry-out 581 Eating Place - Consumption 582 Drinking Place (Alcoholic) 583 Fast Food Drive-in Retail 584 Eating Place with Alcohol 599 Other Retail

Services 601 Finance / Banks 651 Real Estate 655 Construction Contracting 701 Residential Hotel 702 Transient Lodging 703 Resorts, Camps, Travel Trailer Park 704 Bed and Breakfast 721 Personal 730 Business 752 Auto Parking 761 Repair (non-Auto) 762 Auto Repair / Service 781 Motion Picture Production 783 Movie Theater 784 Video Rental 792 Public Assembly 796 Parks 797 Recreational (Public non-Park) 798 Recreational (Private) 799 Other Entertainment / Recreation 801 Physician 802 Dental Service 804 Other Medical and Health 805 Nursing, Convalescent, and 806 Hospital Services 807 Medical and Dental Lab. Services 810 Veterinary 811 Legal Services 821 Educational 822 Day Care Facility 836 Group Quarters (Residential Care) 841 Cultural or Nature Exhibition 866 Religious Activities (Churches) 867 Religious Activities (Schools) 899 Other Services 911 Governmental 920 Welfare / Charitable Services

Land and Water Areas 951 Marshes 952 Water Areas 953 Non-Commercial Forest 955 Landfill 956 Under Construction 957 Vacant Floors 958 Unused Land 959 Other Undeveloped Land 960 Storm Water Ponds 961 Condominium Common Area Page 22 New Hanover County Tax Office

Land Code, Zoning Classes Residential and Commercial / Industrial Occupying the first and second position of Land Use Code, “Zoning Class” divides the zoning codes used in the county jurisdictions into fourteen categories or classes of allowed use. If new zoning districts are added by any jurisdiction, they will be fit into these categories. Class Juri Code Description Juri Code Description AG AGRICULTURAL and/or CONSERVATION USES CB C Conservation - S. Family WB P-1 Conservation WM FP Flood Plain Overlay WB S-1 Shore Zone - Residential

CE CEMETERY WM CEM Cemetery

CH COMMERCIAL, HIGH DENSITY USES CB CBD Central Business District WM RB Regional Business CB HB Highway Commercial WB C-1 Commercial KB B-1 Business District WB C-2 Commercial

NHC B-2 Business District WB C-3 Commercial WM CBD Central Business District WB C-4 Commercial WM PD Planned Development WB C-5 Commercial WM HD Historic District

CL COMMERCIAL, LOW DENSITY USES CB MB-1 Marine Business KB RB Regional Business CB NB Neighborhood Business NHC B-1 Business District, Light CB T-1 Tourist, Restaurants, SF, MF NHC SC Shopping Center District KB B-2 Commercial WM CB Community Business KB B-3 Commercial WM CS Commercial Services Dist KB B-4 Residential / Laboratory WB P-C Private Club

IH INDUSTRIAL, HIGH DENSITY USES NHC I-2 Industrial Dist. - Heavy WM HM Heavy Manufacturing

IL INDUSTRIAL, LOW DENSITY USES CB I-1 Industrial WM AI Airport Industrial NHC AI Airport Industrial WM LM Industrial - Light NH I-1 Industrial - Light

MH MULTI-FAMILY, HIGH DENSITY USES CB MF Multi-Family KB RA-2T Tourist KB RA-3 Residential WM MF-H Multi-Family, High Density KB RA-4 Residential WM MF-M Multi-Family, Med. Density

ML MULTI-FAMILY, LOW DENSITY USES KB RA-2 Residential KB RA-2T Tourist KB RA-2A Residential WM MF-L Multi-Family, Low Density

MP MOBILE HOME and/or MOBILE HOME PARK USES CB MH Mobile Home WM MHP Mobile Home Park Appendix 4 - Code Definition and Business Rules Page 23

Land Code, Zoning Classes Residential and Commercial / Industrial Occupying the first and second position of Land Use Code, “Zoning Class” divides the zoning codes used in the county jurisdictions into fourteen categories or classes of allowed use. If new zoning districts are added by any jurisdiction, they will be fit into these categories. Class Juri Code Description Juri Code Description MX MIXED USES CB MX Mixed Use District KB HD-MU Historic District, Mixed Use NHC PD Planned Development WM MX Mixed Use District

OI OFFICE - INSTITUTIONAL USES NHC O&I Office / Institutional WB G-1 Office / Institutional WM O&I Office / Institutional

RH RESIDENTIAL, HIGH DENSITY USES CB R-1 Residential District WM R-3 Residential District KB RA-1 Residential WM R-5 Residential District KB RA-1A Residential WM R-7 Residential District NHC R-10 Residential District WB R-1 Residential District <8,000 WM HD-O Historic District Overlay WB R-2 Residential District <8,000 WM HD-R Historic District Residential WB R-3 Residential District

RL RESIDENTIAL, LOW DENSITY USES CB R-1B Residential District NHC R-20S Residential District CB R-2 Residential District NHC RA Rural Agricultural CB R-3 Residential District WM R-10 Residential District KB RB-1 Residential Business District WM R-15 Residential District NHC AR Airport Residential WM R-20 Residential District NHC R-15 Residential District WB R-1 Residential District >8,000 NHC R-20 Residential District WB R-2 Residential District >8,000

LIGHTING LOV Screen: SY11, Table: COMINTEXT, Field: LIGHT Enter as Commercial Building data: the Lighting field. Code Description 1 None 2 Below Normal (less than “normal” lighting for the type of building) 3 Normal (“normal” lighting for the type of building) 4 Above Normal (more than “normal” lighting for the type of building)

LOCATION (Land) LOV Screen: LP54, Table: LPLOC, Field: LOCATE Please refer to the LAND: Land Influences, Location page for codes and definitions. Page 24 New Hanover County Tax Office

MARKET ADJUSTMENT LOV Screen: SY11, Table: COMDAT, Field: MKTRSN LOV Screen: SY11, Table: DWELDAT, Field: MKTRSN The appraiser may enter a percentage adjustment for any given building on the Commercial or Residential Building screens, in the Market Adjustment field.

Business Rule: All Market Adjustments to building values must be accompanied by an explanation that makes use of one of the following codes. These codes may be modified from time-to-time. Code Description 1 Location 2 Cost and Design Factor 3 Cost-to-Cure (Notes must contain a listing of the items of Physical Depreciation and/or Functional Obsolescence that must be cured, together with the cost of each)

NEIGHBORHOOD and MODIFIER LOV Screen: LP57, Table: LPNBHD, Field: NBHD Every parcel of real estate is assigned to a neighborhood. The number of neighborhoods is ever changing in response to the creation of new subdivisions and projects, and changes in zoning over time. During a revaluation cycle a given parcel’s neighborhood code will only change in response to changes in zoning, in response to splits or combinations of parcels, or to correct a rare error. However when working on a new revaluation a parcel’s neighborhood assignment is subject to material change.

The values in a neighborhood may be modified together, or as stratified, to better meet market value.

Refer to “Neighborhood: APPRAISAL AREAS and Neighborhood MODELS” in Appendix 2.

OBY (Other Buildings and Yard Items) LOV Screen: CA45, Table: RCOBY Non-living area “buildings” such as detached garages and parking garages, and “yard items” like pools, asphalt paving light poles, et cetera. are appraised by this sub-module. All “OBY” items may be sketched with any building(s), as desired, but will be depreciated separately from the building(s).

Business Rule: If an OBY item is older than the indicated Life New, estimate its Remaining Economic Life, then set its Effective Year Remodeled as the reciprocal of that number. Please see the discussion under Effective Year Built (Appendix 2)

BBS Bill Board Site (n/a) Site ground leased for a bill board, not the bill board itself Use Units: UT (per Site) No Depreciation Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Dense Urban Urban to Suburban Suburban to Rural Location Suburban Location Rural Location Appendix 4 - Code Definition and Business Rules Page 25

BDS Boat Dry Storage (n/a) Structure having a roof and at least two walls whose designed purpose is to provide dry storage for boats. Use Units: SF Life New = 40 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

BH Bath House (25) Attached-to-earth structure having a roof and at least three walls. Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 45 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

BHC Bulkhead, Concrete (49) Use for retaining walls that separate water and land. Use Units: LF Life New = 35 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Industrial, Good Com., high Average Com., Good Res., Average Res., high tide water tide water depth high tide water high tide water high tide water depth to 35 feet to 18 feet depth to 10 feet depth to 8 feet depth to 4 feet

BHW Bulkhead, Wood (50) Use for retaining walls bounding water and land only. Use Units: LF Life New = 25 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Industrial, Good Com., high Average Com., Good Res., Average Res., high tide water tide water depth high tide water high tide water high tide water depth to 20 feet to 15 feet depth to 10 feet depth to 5 feet depth to 2 feet

Boat Lift (39) Includes (permanently secured lift equipment and supporting structure. BL Priced per class of capacity. Does NOT include any enclosing structure. Use Units: TN (capacity) Life New = 10 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Highest High Medium Low Lowest Capacity Capacity Capacity Capacity Capacity Page 26 New Hanover County Tax Office

Barn (n/a) Structure having a roof and designed to house farm equipment, implements, BN and/or produce. Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 45 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

BS Boat Slip (40) Includes floating structure only. Pier structure (PP) NOT included. Use Units: LF Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Average Good Average Light Duty Commercial Commercial Residential Residential Residential MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.)

CMP Camp Site (n/a) Rental camping sites (KOA, etc.). Use Units: SF Life New = 25 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Pad, Electric, W- Pad, Electric, Electric, Water, Electric, BBQ Primitive, Sewer, BBQ Water, BBQ BBQ No BBQ

Carport (03) All Misc. Imp. “carports” are detached, but not to include very lightly CP constructed, pre-engineered metal carports not permanently imbedded in the land. Use Units: SF Life New = 30 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Average Good Average Light Commercial Commercial Residential Residential Residential

Canopy, Frame (57) Wooden roof structure is entirely supported by wooden CPF columns. No exterior wall. Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Average Light Duty Average Light Duty Commercial Commercial Commercial Residential Residential Appendix 4 - Code Definition and Business Rules Page 27

Canopy, Steel (58) Steel roof structure is entirely supported by steel columns. No CPS exterior wall. Use Units: SF Life New = 35 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Average Light Duty Average Light Duty Commercial Commercial Commercial Residential Residential

Concrete Slab (26) Concrete Slab, On Ground CS Business Rule: A patio composed of unbound concrete pavers is personal property. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low MOD Code: C Covering (raw concrete surface has an installed covering such as stone, tile, etc)

CTS Cell Tower Site (n/a) Site ground leased for a tower, not the tower itself Use Units: UT (per Site) Life New = __ Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Dense Urban Urban to Suburban Suburban to Rural Location Suburban Location Rural Location

DL Dock Leveler (59) Use Units: UT Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

DM Deck, Metal (n/a) Generally found on commercial & high-end residential buildings. Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

DOL Dolphin (68) Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

DST Dry Storage Tank (36) Tank intended to store dry (gaseous, etc) goods. Use Units: UT Life New =25 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low Page 28 New Hanover County Tax Office

DW Deck, Wood (63) Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

FEN Fence (combines 04, 05, 06, 70, and 71) Commercial Parcels Only. Use Units: LF Life New = 30 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Chain Link, Chain Link, Wood, Vinyl, Masonry Wrought Iron 6 to 10 feet to 5 feet Privacy

GAR Garage (detached) (14) Structure is 1.00 story, with less than 15% of usable (stick-built) unfinished attic space. (See G02, G25, G50, and G75) Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Brick Average, Brick Good, Frame Average, Frame Fair, Frame MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

G2 Garage (detached), 2.00 Story (n/a) Structure is 2.00 story, with 90% to 115% of usable (stick-built) unfinished attic space. (See GAR, G25, G50, and G75) Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Brick Average, Brick Good, Frame Average, Frame Fair, Frame MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning) Appendix 4 - Code Definition and Business Rules Page 29

G25 Garage (detached), 1.25 Story (n/a) Structure is 1.25 story, with 15% to 40% of usable (stick-built) unfinished attic space. Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Brick Average, Brick Good, Frame Average, Frame Fair, Frame MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

G50 Garage (detached), 1.50 Story (n/a) Structure is 1.50 story, with 41% to 65% of usable (stick-built) unfinished attic space. Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Brick Average, Brick Good, Frame Average, Frame Fair, Frame MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

G75 Garage (detached), 1.75 Story (n/a) Structure is 1.75 story, with 66 to 90% of usable (stick-built) unfinished attic space. Business Rule: Enter a structure having a functioning kitchen and bath room as a building.

Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Brick Average, Brick Good, Frame Average, Frame Fair, Frame MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning) Page 30 New Hanover County Tax Office

GC3 Golf Course, Par Three (48) Use Units: UT Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

GCM Golf Course, Miniature (69) Use Units: UT Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

GCP Golf Course, Professional (48) Use Units: UT Life New = 100 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

Guard House (n/a) GH Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent, Average, Good, Average, Fair, Masonry Masonry Frame “Bus Shelter” “Bus Shelter” MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

GHC Greenhouse, Commercial (15) Use Units: SF Life New = 30 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Frame, Good Frame, Average Frame, Average Frame, Low Cost Frame, Glass Glass Glass Plexiglass Skin MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning) Appendix 4 - Code Definition and Business Rules Page 31

GHR Greenhouse, Residential (16) Use Units: SF Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Frame, Good Frame, Average Frame, Average Frame, Low Cost Frame, Glass Glass Glass Plexiglass Skin MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

GS Grave Site (n/a) Unsold burial sites. Use Units: UT No Depreciation Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

GZ Gazebo (75) Open-sided shelter found on Residential and/or Commercial parcels. This code is also to be used to list the more substantial shelters found on piers.

Business Rule: Formula for circle’s area = Pi (3.1416) * R2 Use Units: SF Life New = 30 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Average, Excellent, Good, Average, Pier Pier Back Yard Back Yard Back Yard MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.)

IN Incinerator (combined commercial, 39; and industrial, 72) Use Units: UT (per Incinerator) Life New = 35 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Average, Good, Average, Fair, Industrial Industrial Commercial Commercial Commercial

LC Lawn Crypt (n/a) Unsold burial Crypts. Use Units: UT (per Crypt) No Depreciation Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

LD Loading Dock (27) Use Units: SF Life New = 40 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low Page 32 New Hanover County Tax Office

LST Liquid Storage Tank (37) Very large tank for storing liquids (petroleum, etc) Use Units: UT Life New =25 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

LT Lean-To (17) One side of roof is supported by another structure (i.e. a garage). Use Units: SF Life New = 25 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Average Pitch, Average Pitch, Average Pitch, All Low Pitch, Low Pitch, Fully Enclosed One Side Open Sides Open One Side Open All Sides Open

MC Mausoleum, Crypt (n/a) Unsold space for above-ground crypts Use Units: UT (per Crypt) No Depreciation Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

Mobile Home Addition, Frame (62) Use this code to describe an addition to a MH MHF that is Personal Property.

Business Rule: Sketch all “Real Estate” MH additions. Business Rule: Enter addition having a functioning kitchen and bath room as a building. Use Units: SF Life New = 35 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

Mobile Home Addition, Masonry (62) Use this code to describe an addition to a MHM MH that is Personal Property.

MHS Mobile Home Site (52) This code lists the cost to provide water and sewer service to rental spaces in a Mobile Home Park.

Business Rule: This code applies only in Manufactured Home Parks, where at least one rental space is exposed to the open rental market (owner/tenants are NOT related). Use Units: UT Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low Appendix 4 - Code Definition and Business Rules Page 33

MPI Mobile Home Park, Improvements Use this code to record the sum total of all tenant- or installed improvements in a Mobile Home Park. MIX Business Rule: Use an MS Access-based database designed to enable the appraisal staff to encode OBY items onto the Park’s rental spaces . This database shall be upgraded to enable entry of each year’s changes but the OBY rates therein shall not be changed.

MZ Mezzanine (31) Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Quality, Average Quality, Fair Quality, Average Quality, Fair Quality, Finished Finished Finished Unfinished Unfinished

OD Overhead Door (54) Commercial Only Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Quality, Average Quality, Fair Quality, Industrial Same as Grade A Commercial Same as Grade C Commercial

PA Pavement, Asphalt (32) Use Units: SF Life New = 10 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

PB Pre-engineered Building (55) Significant structure (such as a “boat hotel”) entered as an OBY(not as a “building”).

Business Rule: Do Not use this code to list a Quonset Building (“QB”) . Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 40 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning) Page 34 New Hanover County Tax Office

PC Pavement, Concrete (33) Use Units: SF Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

PD Parking Deck (73) Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

Porch, Enclosed (65) Use this code to describe a porch on a MH that is Personal PE Property or the rarely encountered “detached porch”.

Business Rule: Sketch all “Real Estate” MH additions and attached porches. Business Rule: Enter a porch having a functioning kitchen and bath room as a building. Use Units: SF Life New = 35 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Quality, Average Quality, Good Quality, Average Quality, Fair Quality, Masonry Masonry Frame Frame Frame

PH Poultry House (18) Use Units: SF Life New = 25 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

PLC Pool, Commercial (34) “Below Ground” Only Use Units: SF Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Quality, Good Quality, Average Quality, Average Quality, Fair Quality, Irregular Rectangular Irregular Rectangular Rectangular MOD Code: U Underwater Lighting MOD Code: W Warm Water (pool is actively heated by pumping water through an exchanger)

PLR Pool, Residential (23) “Below Ground” Only Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Quality, Good Quality, Average Quality, Average Quality, Fair Quality, Irregular Rectangular Irregular Rectangular Rectangular Appendix 4 - Code Definition and Business Rules Page 35

PLR Pool, Residential (23) “Below Ground” Only Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E MOD Code: U Underwater Lighting MOD Code: W Warmed (pool is actively warmed by pumping water through a heat system)

PO Porch, Open (64) Use this code to describe a porch on a MH that is Personal Property or the rarely encountered “detached porch”.

Business Rule: Sketch all “Real Estate” MH additions and attached porches. Use Units: SF Life New = 35 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Quality, Average Quality, Good Quality, Average Quality, Fair Quality, Masonry Masonry Frame Frame Frame

PP Pier, on Piling (41) Use Units: LF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Concrete, Wood, Concrete, Wood, Wood, (Ocean) (Ocean) (Sound, River) (Sound, River) (Sand Dunes) MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.)

Pole Shed (55) Metal-clad wooden structure. “Fully Enclosed” assumes Insulation. PS Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Tall Height, Normal Height, Tall Height, Two Normal Height, Normal Height, Fully Enclosed Fully Enclosed Sides Open Two Sides Open All Sides Open MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

PVX Partial Value, Override (PVX) Use this code to record Partial Completions. Business Rule: All parcels having PVX codes must be reviewed in the field annually. Page 36 New Hanover County Tax Office

Quonset Building (01) QB Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good Average Industrial Commercial Commercial Agricultural Residential MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

RR Rail Road Spur (35) Use Units: LF Life New = 10 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

Residential Shop Building (n/a) RS Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Masonry Avg, Masonry Good, Frame Avg, Frame Fair, Frame MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning) Appendix 4 - Code Definition and Business Rules Page 37

Residential Structure, Recreational (n/a) These structures are cabins, built using “residential” materials/methods but are not intended to be permanent living quarters. RSR Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Exc. Finish, Good Finish, Average Finish, Little Finish, Hunting Camp, No Kitchen No Kitchen No Kitchen No Kitchen Very Primitive MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

Single Family Dwelling Used as Storage (n/a) Structure has no working plumbing fixtures, no kitchen appliances. Roof is still able to keep stored items dry. SFS Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Dry Storage, Dry Storage, Dry Storage, Dry Storage, Dry Storage, Very Secure Quite Secure Average Security Fair Security Insecure MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

SM Stoop, Masonry (74) Use Units: SF Life New =50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low Page 38 New Hanover County Tax Office

Storage, Mobile Home (used as) Structure has no working plumbing fixtures, no kitchen appliances. Roof is still able to keep stored items dry. SMH Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Dry Storage, Dry Storage, Dry Storage, Dry Storage, Dry Storage, Very Secure Quite Secure Average Security Fair Security Insecure MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning)

SO Silo (combines 56 - Metal, Concrete; 67 - Industrial) Use Units: UT Life New = 20 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Good, Average, Good, Average, Industrial Concrete Concrete Metal Metal

SP Sprinkler (44) Adds Fire Protection to a structure listed as an OBY item. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent, Good, Average, Good, Average, Wet Wet Wet Dry Dry

Stable (20) ST Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 30 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning) Appendix 4 - Code Definition and Business Rules Page 39

STK Steel Tank (47) Any tank not fitting description of a dry or liquid storage tank. Use Units: UT Life New =25 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

TC Tennis Court (38) Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Best Best Good Average Average Asphalt, Clay, Clay Asphalt, Clay, Up to 4" Up to 4" Up to 2" Up to 2"

TRM Terrace, Masonry (26) Raised Terrace Business Rule: A terrace composed of unbound concrete pavers is personal property. Use Units: SF Life New = 50 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low MOD Code: C Covering (raw concrete surface has an installed covering such as stone, tile, etc)

TS Truck Scales (66) Use Units: UT Life New = 30 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

Utility Building (02) UB Business Rule: Enter a structure having a functioning kitchen and bath room as a building. Use Units: SF Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Masonry Masonry Good, Frame Average, Frame Fair, Frame MOD Code: B Full Bath MOD Code: E Electricity MOD Code: F (Plumbing) Fixture (sink, water heater, outside shower, etc.) MOD Code: H Half Bath MOD Code: I Interior Finish (includes floor/wall coverings and power, not plumbing, not heat) MOD Code: P (Heat) Pump (or other type of combined heat AND air conditioning system) MOD Code: S (Heat) Stove (permanently installed heat source, no air conditioning) Page 40 New Hanover County Tax Office

WS Water Slide (60) Use Units: LF Life New = 10 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

YL Yard Lighting (45) Use Units: UT Life New = 15 Years Quality Grade A Quality Grade B Quality Grade C Quality Grade D Quality Grade E Excellent Good Average Fair Low

PARKING QUANTITIES LOV Screen: SY11, Table: PARDAT, Field: PARKQUANIT There are four locations where we must capture and maintain parking data for all parcels: (1) the historic district, (3) the Central Business District, and (2) the three public beaches, (4) other commercial parcels. Code Description 0 None 1 Minimal 2 Adequate 3 Abundant

PARKING PROXIMITY LOV Screen: SY11, Table: PARDAT, Field: PARKPROX Code Description 0 Far from Parcel 1 Near Parcel 2 Adjacent to Parcel 3 On-Site

PARKING TYPES LOV Screen: SY11, Table: PARDAT, Field: PARKTYPE Code Description 0 None 1 Off Street 2 On Street 3 On and Off Street 4 Parking Deck Appendix 4 - Code Definition and Business Rules Page 41

PARTITIONS (Commercial) LOV Screen: SY11, Table: COMINTEXT, Field: INTWALL Code Description 0 None 1 Below Normal 2 Normal 3 Above Normal

PLUMBING (Commercial) LOV Screen: SY11, Table: COMINTEXT, Field: PLUMB Code Description 0 Normal 1 Above Normal 2 Below Normal 3 None Page 42 New Hanover County Tax Office

PHYSICAL FUNCTIONAL (Commercial) LOV Screen: CA67, Table: CICDU

CDUTBLE PHYS FUNCT CDU C1* E - Excellent* E* EX* C1* E* G* VG* C1* E* A* GD* C1* E* F* AV* C1* E* P* PR* C1* G - Good* E* VG* C1* G* G* GD* C1* G* A* GD* C1* G* F* AV* C1* G* P* FR* C1* A - Average* E* GD* C1* A* G* GD* C1* A* A* AV* C1* A* F* FR* C1* A* P* PR* C1* F - Fair* E* AV* C1* F* G* AV* C1* F* A* FR* C1* F* F* FR* C1* F* P* PR* C1* P - Poor* E* AV* C1* P* G* AV* C1* P* A* FR* C1* P* F* PR* C1* P* P* PR* C1* U - Unsound* E* UN* C1* U* G* UN* C1* U* A* UN* C1* U* F* UN* C1* U* P* UN* * = This schedule may be modified as required, and others created, prior to mailing Notices of Value for 2007. Functional Obsolescence Codes Code Definition E The market can fully utilize the building for land’s highest and best use without change. G ” ” ” use ” ” ” ” ” ” ” ” with few changes. A ” ” will require some modification to use the building for land’s highest and best use . F ” ” ” ” extensive ” ” ” ” ” ” ” ” ” ” ” P ” ” will not attempt to use the building for land’s highest and best use . Appendix 4 - Code Definition and Business Rules Page 43

QUALITY GRADE LOV Screen: CA42, Table RCFACT Non-professionals have an unfortunate tendency to confuse Condition and Quality. The quality of original construction is set during original construction or during a major remodeling effort (rebuilt from the bone structure out). Quality Grade does not change because a structure is in poor Condition, even if the structure is literally falling down.

The same concepts (if not the same exact codes) are used in Residential, Commercial, and OBY grading for quality. OBY only uses the “whole” grades “A”, “B”, “C”, “D”, and “E”.

Business Rule: Judge Quality Grade for each building, in turn, according to the standard expressed herein. Do not judge Quality Grade using any other standard (i.e. any other neighborhood structure).

Business Rule: Use a TWO STEP process to judge Quality Grade: (1) decide the “whole” Grade (“E”, “D”, “C”, “B”, “A”, “AA”, “S”); (2) only then decide if a given the building is “+” or “-”.

Business Rule: Enter the Quality Grade code at the building level or leave the building’s Grade field as null. If null the CAMA system will apply the general Grade for the parcel’s neighborhood.

Business Rule: Never enter a separate GRADE code for an addition, residential or commercial. Quality Code Description Modifier 0.50 E Low Quality of Original Materials and Workmanship 0.50 - 0.54 0.58 E+ Somewhat Better than “Low” Quality 0.541 - 0.58 0.67 D- Not Quite “Fair” Quality 0.671 - 0.64 0.75 D Fair Quality of Original Materials and Workmanship 0.641 - 0.79 0.83 D+ Somewhat Better than “Fair” Quality 0.791 - 0.87 0.92 C- Not Quite “Average” Quality 0.871 - 0.96 1.00 C Average Quality of Original Materials and Workmanship 0.961 - 1.04 1.08 C+ Somewhat Better than “Average” Quality 1.041 - 1.13 1.17 B- Not Quite “Good” Quality 1.131 - 1.22 1.25 B Good Quality of Original Materials and Workmanship 1.221 - 1.28 1.33 B+ Somewhat Better than “Good” Quality 1.281 - 1.38 1.42 A- Not Quite “Excellent” Quality 1.381 - 1.46 1.50 A Excellent Quality of Original Materials and Workmanship 1.461 - 1.58 1.67 A+ Somewhat Better than “Excellent” Quality 1.581 - 1.80 1.83 AA- Not Quite “Mansion” Quality 1.801 - 1.92 2.00 AA Mansion Quality of Original Materials and Workmanship 1.921 - 2.25 2.50 AA+ Somewhat Better than “Mansion” Quality 2.251 - 2.75 3.00 S- Not Quite “Superior” Quality 2.751 - 3.25 3.50 S Superior Quality of Original Materials and Workmanship 3.251 - 3.75 4.00 S+ “Super” Quality 3.751 - 4.25 Page 44 New Hanover County Tax Office

“E” Quality (Low Grade), Commercial A building must meet at least half of these specifications before coding its Quality as “E”. Minimal Construction (materials and workmanship barely met standards when new) Architect. Interest: Simplest possible design elements, straight walls, no “inside” corners Wall Height: Nine feet or less. No access to attic, or scuttle-hole access only Fenestration: Minimal. Floor Covering: Bare concrete or pine. Heat: No duct work (floor or wall furnace, space heater, no heat) Roof: 5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material: Asphalt Shingle , Tin. Life New: 15 to 20 year maximum. Siding: Frame. Substandard materials such as pine, vinyl or aluminum, asbestos

“E +” Quality: Building Meets to 55% to 60% of the Above Specifications Appendix 4 - Code Definition and Business Rules Page 45

“D” Quality (Fair Grade), Commercial A building must meet at least half of these specifications before coding its Quality as “D”. Substandard Construction Architect. Interest: Simplest possible design elements, straight walls, no “inside” corners Wall Height: Nine feet or less. No custom work, no crown molding. Fenestration: Minimal. Floor Covering: Bare concrete or lowest grade of covering. Heat: Substandard duct work or none (floor or wall furnace) Roof: 5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material: Asphalt Shingle , Tin. Life New: 15 to 20 year maximum. Siding: Frame. Substandard materials such as pine, vinyl or aluminum, asbestos

“D -” Quality: Building Meets at least 40% of the Above Specifications “D +” Quality: Building Meets 55% to 60% ” ” ” ” Page 46 New Hanover County Tax Office

“C” Quality (Average Grade), Commercial A building must meet at least half of these specifications before coding its Quality as “C”. Basic Construction Architect. Interest: Simple structural elements, may have shallow offsets with “inside” corners Wall Height: Nine feet or less. Little custom work, simple crown molding or none. Fenestration: Minimal, includes boxed eaves, cornice Floor Covering: Carpet, vinyl linoleum or other. Heat: Standard forced air (duct work). May be fueled by gas, oil, electricity Roof: Flat roof is possible, or 5/12 Rise and Run or less, gable ends. Material: Asphalt Shingle , Tin. Life New: 15 to 20 year maximum. Siding: Frame. Basic quality materials: vinyl/aluminum, asbestos, Masonite,

“C -” Quality: Building Meets at least 40% of the Above Specifications “C +” Quality: Building Meets 55% to 60% ” ” ” ” Appendix 4 - Code Definition and Business Rules Page 47

“B” Quality (Good Grade), Commercial A building must meet at least half of these specifications before coding its Quality as “B”. Good Construction Architect. Interest: Above average structural elements, offsets with “inside” corners Wall Height: Twelve feet or less. Some custom work, simple crown molding or none. Fenestration: Good. Boxed eaves, cornice, gutters Floor Covering: Carpet, vinyl linoleum or other. Heat: HVAC system Roof: Flat roof is likely, or 3/12 to 6/12 Rise and Run, gable ends, some valleys. Material: Asphalt shingle. Life new: 15 to 20 years. Siding: Frame, brick, stucco, or pleasing mixture. Good quality materials.

“B -” Quality: Building Meets at least 40% of the Above Specifications “B +” Quality: Building Meets 55% to 60% ” ” ” ” Page 48 New Hanover County Tax Office

“A” Quality (Good Grade), Commercial A building must meet at least half of these specifications before coding its Quality as “A”. Good Construction Architect. Interest: Above average structural elements, offsets with “inside” corners Wall Height: Twelve feet or less. Some custom work, simple crown molding or none. Fenestration: Good. Boxed eaves, cornice, gutters Floor Covering: Carpet, vinyl linoleum or other. Heat: HVAC system Roof: Flat roof is likely, or 3/12 to 6/12 Rise and Run, gable ends, some valleys. Material: Asphalt shingle. Life new: 15 to 20 years, may be higher. Siding: Frame, brick, stucco, or pleasing mixture. Good quality materials.

“A -” Quality: Building Meets at least 40% of the Above Specifications “A +” Quality: Building Meets 55% to 60% ” ” ” ” Appendix 4 - Code Definition and Business Rules Page 49

“E” Quality (Low Grade), Residential A building must meet at least half of these specifications before coding its Quality as “E”. Minimal Construction (materials and workmanship barely met standards when new) Architect. Interest: Simplest possible design elements, straight walls, no “inside” corners BASE Area: 600 Square Feet, ± 50% (larger than 900 square feet is possible but rare) Bed / Bath Count: 1 to 2 bedrooms, max. 1 bath, low quality fixtures, minimal/no cabinetry Ceiling Height: Below eight feet. No access to attic, or scuttle-hole access only Fenestration: Minimal. Five feet ± 50% of low quality kitchen cabinetry Floor Covering: Pine or lowest grade of linoleum. Foundation: Piers, low, with no real crawl space. May not be underpinned. Heat: No duct work (floor or wall furnace, space heater, no heat) Roof: 5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material: Asphalt Shingle , Tin. Life New: 15 to 20 year maximum. Siding: Frame. Substandard materials such as pine, vinyl or aluminum, asbestos Typical Styles: Shot Gun, Bungalow, Ranch, Manufactured (SW) Planning / Traffic: Minimal halls. Must usually pass through rooms to get to other rooms. Upgrades: Fireplaces: may have been sole source of heat, usually not in service. Laundry facility: will be on a porch, if any.

“E +” Quality: Building Meets to 55% to 60% of the Above Specifications Page 50 New Hanover County Tax Office

“D” Quality (Fair Grade), Residential A building must meet at least half of these specifications before coding its Quality as “D” Substandard Construction (“Starter Home” of substandard materials / workmanship) Architect. Interest: Simplest possible structural elements, straight walls, no “inside” corners BASE Area: 900 Square Feet, ± 50% (rarely larger, but is possible) Bed / Bath Count: 2 bedrooms. 1 to 2 baths, low quality fixtures, minimal or no cabinetry Ceiling Height: Eight feet or below, no custom work, no crown molding. Scuttle-hole for attic access unless upper floor finish is evident. Fenestration: Minimal. Six feet ± 50% of low quality kitchen cabinetry Floor Covering: Pine or low grade of linoleum. Low grade carpet possible Foundation: Piers, low crawl space. May not be underpinned Heat: Substandard duct work or none (floor or wall furnace, elect. base board) Roof: 5/12 Rise and Run or less, gable ends. Shed or flat roof is possible. Material: Asphalt Shingle , Tin. Life new: 15 to 20 years maximum Siding: Frame. Low quality materials: vinyl/aluminum, asbestos, Masonite Typical Styles: Bungalow, Ranch, Modular (Jim Walker, Levitt) , Manufactured (DW) Planning / Traffic: Substandard, minimal closet space. Minimal storage space. Upgrades: Fireplaces: may have been sole source of heat, usually not in service. Laundry facility: will be on a porch or in a closet, if any.

“D -” Quality: Building Meets at least 40% of the Above Specifications “D +” Quality: Building Meets 55% to 60% ” ” ” ” Appendix 4 - Code Definition and Business Rules Page 51

“C” Quality (Average Grade), Residential A building must meet at least half of these specifications before coding its Quality as “C” Basic Construction (“Starter Home” built using standard materials and workmanship) Architect. Interest: Simple structural elements, may have shallow offsets with “inside” corners BASE Area: 1,200 Square Feet, ± 50% (rarely smaller, but may be quite large) Bed / Bath Count: 3 bedrooms, and 1.5 to 2 baths, basic fixtures, some bath cabinetry Ceiling Height: Eight feet, no custom work, simple crown molding or none. Scuttle-hole for attic access unless upper floor finish is evident. Fenestration: Minimal, includes boxed eaves, cornice, 8 feet ± 50% kitchen cabinetry Floor Covering: Carpet, vinyl linoleum or other , may have some hardwood. Foundation: Usually built on concrete slab, but may have piers and crawl space. Heat: Standard forced air (duct work). May be fueled by gas, oil, electricity. Roof: 5/12 Rise and Run or less, gable ends, few valleys. Flat roof is possible. Material: Asphalt shingle. Life new: 15 to 20 years. Siding: Frame. Basic quality materials: vinyl/aluminum, asbestos, Masonite, 4 X 8 panels. May have some brick trim. Typical Styles: Ranch, Bungalow, (“235”, Habitat), Split Level, Bi-Level, Modular Planning / Traffic: Reasonable. Long, relatively narrow halls. Closets. Some storage space. Upgrades: Fireplaces: prefabricated enclosure, vent free (no chimney), gas logs. Laundry facility: will be in a closet.

“C -” Quality: Building Meets at least 40% of the Above Specifications “C +” Quality: Building Meets 55% to 60% ” ” ” ” Page 52 New Hanover County Tax Office

“B” Quality (Good Grade), Residential A building must meet at least half of these specifications before coding its Quality as “B” Good Construction (“Higher-level Starter Home”, good materials and workmanship) Architect. Interest: Above average structural elements, offsets with “inside” corners, front garage BASE Area: 1,300 Square Feet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count: 3 bedrooms, 2 to 2.5 baths, good fixtures and bath cabinetry, may have standard quality ceramic tile tub surrounds / ceramic tile floors. Ceiling Height: Eight or nine feet. Some custom work such as crown molding. May have cathedral ceilings built of prefabricated trusses. Fenestration: Boxed eaves, cornice, gutters, 10 feet ± 50% kitchen cabinetry. Floor Covering: Carpet, vinyl linoleum , “Pergo”/hardwood, may have some ceramic tile. Foundation: Usually built on concrete slab, but may have piers and crawl space. Heat: Central HVAC. Roof: 3/12 to 6/12 Rise and Run, gable ends, some valleys. Material: Asphalt shingle. Life new: 15 to 20 years, may be higher. Siding: Frame, brick, stucco, or pleasing mixture. Good quality materials. Typical Styles: Ranch, Colonial, Modular, Split Level, Bi-Level, Contemporary Planning / Traffic: Good. Wide hall spaces. Good closet and other storage space. Upgrades: Fireplaces: prefab. wooden or masonry chimney. Laundry: usually in a dedicated room. Bonus Room: minimal, if any.

“B -” Quality: Building Meets at least 40% of the Above Specifications “B +” Quality: Building Meets 55% to 60% ” ” ” ” Appendix 4 - Code Definition and Business Rules Page 53

“A” Quality (Excellent Grade), Residential A building must meet at least half of these specifications before coding its Quality as “A” Very Good Construction (Very good quality of original materials and workmanship) Architect. Interest: Very good structural elements such as dormers, multiple offsets (some with other-than-right angles), side or rear entrance garage. BASE Area: 2,200 Square Feet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count: 3 to 4 bedrooms, 2.5 baths or more, very good bath cabinetry, etc. Ceiling Height: Eight to ten feet. Custom work such as crown molding. Is likely to have good size rooms with “stick built” cathedral and/or trey ceilings. Fenestration: QG 125 plus: 15 feet ± 50% of custom kitchen cabinetry, Corian counter tops, chair rail, wainscoting, raised panel doors, built-in bookcases. Heat: Central HVAC. May have dual systems. Roof: 8/12 to 12/12 Rise and Run, hip, gambrel, gable, many valleys. Material: Arch. shingle, 5 tab Timberline, metal. Life new: 30 years. Siding: Frame, brick, stucco, or pleasing mixture. Very good quality materials. Typical Styles: Colonial, Ranch, Charleston, Contemporary, Modular Planning / Traffic: Very good. Very good closet and other storage spaces. Upgrades: Vaulted foyer, very good bonus room space. Fireplaces have ornamental mantle. Pre-wired for sound system, alarm system, computer network. Central Vacuum. Security System.

“A -” Quality: Building Meets at least 40% of the Above Specifications “A +” Quality: Building Meets 55% to 60% ” ” ” ” Page 54 New Hanover County Tax Office

“AA” Quality (Mansion Grade), Residential A building must meet at least half of these specifications before coding its Quality as “AA”. Excellent Construction (Excellent quality of original materials and workmanship) Architect. Interest: Excellent structural elements such as dormers, extensive offsets (many with other-than-right angles), side or rear entrance garage. BASE Area: 3,000 Square Feet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count: 4 to 5 bedrooms, 3 baths or more, excellent quality bath cabinetry, etc. Ceiling Height: Nine to ten feet. Custom work such as arches, crown molding. Is likely to have large rooms with “stick built” cathedral and/or trey ceilings. Fenestration: QG 150 plus: 30 feet ± 50% of custom kitchen cabinetry, Marble counter tops, dental molding, lacework, copper flashing, . Heat: Central HVAC. Likely to have dual systems. Roof: 8/12 to 12/12 Rise and Run, hip, gambrel, gable, multiple valleys. Material: slate, wood shakes, rolled/crimped metal. Life new: 30+ years. Siding: Frame, brick, stucco, or pleasing mixture. Excellent quality materials. Typical Styles: Victorian, Charleston, Contemporary, Custom Planning / Traffic: Custom. Extensive closet and other storage spaces. Large rooms. Upgrades: QG 150 plus: Custom porches, elevator, basement, built-in storm shutters, may have audio-visual room and/or “safe” room..

“AA -” Quality: Building Meets at least 40% of the Above Specifications “AA +” Quality: Building Meets 55% to 60% ” ” ” ” Appendix 4 - Code Definition and Business Rules Page 55

“S” Quality (Superior Grade), Residential A building must meet at least half of these specifications before coding its Quality as “AA” Mansion (Architect-custom quality of original materials and workmanship) Architect. Interest: Massive structural elements with specialized engineering. Likely to have multiple stories, yet may have simple lines and few corners. BASE Area: 5,000 Square Feet, ± 50% (rarely smaller, but may be larger) Bed / Bath Count: 5 or more bedrooms, 5 or more baths, extensive custom cabinetry, etc. Ceiling Height: Ten feet or more. QG 200 plus: Architect-custom work.

Fenestration: QG 200 plus: 30 feet ± 50% of custom kitchen cabinetry. Marble counter tops, extensive dental molding, lacework, copper flashing, . Heat: Central HVAC. Likely to have multiple, zoned systems. Roof: Structure may of such scale to have a ballroom attic w/o steep roof pitch Material QG 200 plus: Custom Life new: 30+ years. Siding: Frame, masonry (“thick walled” brick or stone, not veneered) stucco, or pleasing mixture. First quality materials. Typical Styles: Plantation, Contemporary, Custom Planning / Traffic: QG 200 plus: Architect-custom. Upgrades: QG 200 plus: Architect-custom. Large porches, Theater or Ball Room.

“S -” Quality: Building Meets at least 40% of the Above Specifications “S +” Quality: See Following Page Page 56 New Hanover County Tax Office

“S +” Quality (Super Grade Home), Residential A building must meet at least half of these specifications before coding its Quality as “S +” Estate Home (Most expensive combination of design, original materials / workmanship) Architect. Interest: QG “S” plus: Likely to have multiple stories, multiple building sections of BASE area and multiple sections of non-BASE area. Likely to have auxiliary buildings of the same design and construction. BASE Area: 10,000 Square Feet ± 50% in the main structure (may be larger). Bed / Bath Count: QG “S” plus: Architect custom. Ceiling Height: QG “S” plus: To the limits of imagination and current technology. Fenestration: QG “S” plus: Imported, personalized craftsmanship and materials. Heat: QG “S” plus: To the limits of imagination and current technology. Roof: QG “S” plus: To the limits of imagination and current technology. Siding: QG “S” plus: To the limits of imagination and current technology. Style: QG “S” plus: To the limits of imagination and current technology. Planning / Traffic: QG “S” plus: To the limits of imagination and current technology. Upgrades: QG “S” plus: To the limits of imagination and current technology. Appendix 4 - Code Definition and Business Rules Page 57

Residential TIMESHARE Appraisal Rules A “timeshared” property represents a unique appraisal challenge. The developer of a suitable property first divided the ownership in much the same way that a Declaration of Condominium divides the ownership of a given building into unique living spaces and commonly owned elements. Then a further division in the rights of ownership occurred as the developer numbered each of the fifty two weeks in a given year (or each of the one hundred and four weeks in two years) and sold the resulting “time-bytes” to individual owners.

When such a physical property is viewed as a whole and under the operational management of one entity that is the de facto property manager / agent for all time-byte-owners, all rights of ownership, to include possession, are viewed as being intact as represented by that entity. Under N.C.G.S. 105-302(c)(13), which states “Real property, owned under a time-sharing arrangement but managed by a homeowners association or other managing entity, shall be listed in the name of the managing entity.” the Tax Administrator’s Office must appraise each such property as a whole but considering the contribution of each of the parts, under one Parcel ID.

Business Rule: Because the Cost Approach is unable to analyze the contribution of the time-bytes in a timeshared property, the appraiser will recognize such unique parts of a time-shared property and utilize the Market Approach and/or the Income Approach to analyze same. Page 58 New Hanover County Tax Office

SALE Qualification Procedures When a deed is placed on the public record maintained by the office of the Registrar of Deeds, the Registrar collects an Excise Tax on the “new money” in the transaction. The Tax Administrator’s staff use this tax to infer the sale price of the parcel.

The appraisal staff must confirm these “raw” (calculated) sale prices before the sale can be used in the Market Approach or for other analytical purposes. There are three ways this may occur:

(1) The staff combs through all sales, removing those between obviously related parties, foreclosures, tax deeds, and the like. The staff then mails a “survey” questionnaire to the buyer. Among other details, this survey requests the seller confirm the selling price and report any personal property or concessions-of-sale.

Business Rule: Where the returned survey confirms the selling price, the net price (after the listed contribution of any personal property to the sale price or cost of any concessions is subtracted) the reviewing appraiser may qualify the sale price, as adjusted, for further use by the Tax Administrator. The selling price thus confirmed in writing, whether or not it equals the raw sale price calculated from the Excise Tax or as adjusted above, is prima fascia evidence of the actual consideration paid.

(2) The staff currently has access to the Realtor’s Multiple Listing Service (MLS) file of sales. This file is a rich source of information about each transaction, and lists the actual selling price for each.

Business Rule: Where the MLS selling price equals the raw selling price calculated from the Excise Tax with no personal property or concessions indicated, the reviewing appraiser may consider the MLS selling price to be prima fascia confirmation of the consideration paid, and qualify the sale.

Business Rule: Where the MLS selling price does not equal the raw selling price, the appraiser must confirm the sale directly with a knowledgeable party. The name and phone number of the listing agent and the selling agent are in the MLS record. Only after documenting this contact may the reviewing appraiser qualify the MLS sale price, as adjusted, as the actual consideration paid.

(3) From time-to-time an appellant may submit a “fee” Appraisal Report in an appeal or the staff is otherwise in contact with an appraiser North Carolina certified for “fee” appraisal work.

Business Rule: Any confirmed sale price contained in a submitted Appraisal Report or otherwise relayed by a North Carolina-certified fee appraiser may be accepted as prima fascia evidence of the actual consideration paid. If the reviewing appraiser finds such an outside-confirmed sale price is in conflict with an already qualified sale price, the appraiser must re-contact the source of the sale data to re-confirm the sale price listed on the CAMA system’s records or disqualify the sale for all uses.

The CAMA system has two fields designed to record selling price, and three fields designed to qualify the sale, further define, and/or otherwise document the sale. Present codes to be used for these purposes are documented under other headings, below.

Price: Unadjusted and/or uncorrected Sale Price; Adjusted Price: Corrected or otherwise adjusted Sale Price; Sale Validity: Codes for use in qualifying or disqualifying a given sale for service; Sale Source: Codes for identifying the source of actual sale price information; and Sale Type: Codes indicating whether the parcel sold as vacant land, or as improved (a building).

Business Rule: A sale is “improved” only by a building(s) or significant OBY item(s). “Vacant” sales may have numerous less significant OBY items. Appendix 4 - Code Definition and Business Rules Page 59

Sales: MARKET CODES LOV Screen: SY11, Table: SALES, Field: MKTVALID These codes are promulgated by the North Carolina Department of Revenue. Code Description A Multi-Parcel Sale B Mismatch Between Sale and Parcel Records C Transaction Less Than $6,000 D Deed Out of Date Range E Intra-Family or Corporation F Undivided or Fractional Interest G Life Estate or Other Interest Reserved H Possession Retained or Lease Back I To or From Government, Utility, Lender, Relocation Firm J Cemetery Lot or Other Exempt Property K To or From Church, School, Lodge, Other L BLDG Razed Post Sale M Property Crosses County Lines N Mineral or Timber Rights O Sale Price Includes Personal Property P Forced Sale or Auction Q Contract for Deed in Prior Year R Trade of Exchange Other-Than-Cash S Parcel Cannot Be Clearly Identified X Other (provide a separate explanation)

Sales: SALE TYPES LOV Screen: SY11, Table: SALES, Field: SALETYPE Code Description I Improved Sale (parcel is “improved” by a building, as opposed to a sale of vacant land) V Vacant Land Sale

Sales: SOURCE CODES LOV Screen: SY11, Table: SALES, Field: SOURCE Code Description D Deed Stamps (Sale Price calculated but unverified) M Sale Price Verified via MLS Page 60 New Hanover County Tax Office

Sales: SOURCE CODES LOV Screen: SY11, Table: SALES, Field: SOURCE Code Description N Not Verified S Signed Verification Letter Y Deed Stamps (Sale Price Verified)

Story Height (Residential) LOV Screen: CA42, Table: RCFACT, Field: STORYSF Business Rule: When the appraiser encounters a residential building that appears to have a fractional story height (anything other than 1.00, 2.00. 3.00 or 4.00 stories), first determine the extent of any unfinished area (whether due to “truss” construction or “cathedral ceilings”). Enter all such unfinished area(s) into the DWELDAT, Other Features field for Unfinished Area. Code Description 1.0 1.00 Story - upper floor has less than 20% finished area , or none. 1.2 1.25 Story - upper floor has 21% to 40% finished area. 1.5 1.50 Story - upper floor has 41% to 65% finished area. 1.7 1.75 Story - upper floor has 66% to 90% finished area. 2.0 2.00 Story - less than 20% useable area (no truss construction) in the upper floor. 2.2 2.25 Story - upper floor has 20% to 40% finished area. 2.5 2.50 Story - upper floor has 41% to 65% finished area. 2.7 2.75 Story - upper floor has 66% to 90% finished area. 3.0 3.00 Story - less than 20% useable area (no truss construction) in the upper floor. 3.2 3.25 Story - upper floor has 20% to 40% finished area. 3.5 3.50 Story - upper floor has 41% to 65% finished area. 3.7 3.75 Story - upper floor has 66% to 90% finished area. 4.0 4.00 Story - less than 20% useable area (no truss construction) in the upper floor. 4.2 4.25 Story - upper floor has 20% to 40% finished area.

STRUCTURE (Commercial Other Features) LOV Screen: CA65, Table: CIFEAT, Field: STRUCT The Commercial Interior / Exterior (COMINTEXT) fields are designed for listing BASE building sections and other items capable of generating rental income while the Commercial Other Feature (COMFEAT) fields are designed for listing non-BASE (sketchable) sections such as porches and canopies. The appraiser may also use these fields for listing other (non-sketchable) items such as elevators and escalators. All Other Feature items are modified by the Quality Grade modifier and depreciate with the building. Code Description BV Bank Vault CCT Concrete Terrace Raised, decorative terrace. The walk-about surface of the terrace may be bare concrete, bound brick or concrete pavers, et cetera. Business Rule: Use code “CS” for Concrete Slab on Ground. Brick or pavers set in sand are neither a CCT or CS. Place note on the file showing the size of the loose-paver-terrace. CPC Canopy Over Concrete CPY Canopy CRP Carport This code is intended for listing attached carports. For structures on pilings where a concrete slab is poured among the pilings, enter an appropriate area for CS only. CS Concrete Slab Business Rule: Loose brick or concrete pavers set in sand are neither a CCT nor a CS. Place note on the file showing the size of the loose-paver-terrace. DL Dock Leveler DUW Drive-Up Window ELF Elevator, Freight Use this code to count one freight elevator in one shaft. You will need to estimate the weight capacity, number of stops, and speed of the elevator. ELH Elevator, Hydraulic Use this code to count one hydraulic elevator in one shaft. You will need to estimate the weight capacity, number of stops, and speed of the elevator. ELP Elevator, Passenger Use this code to count one passenger elevator in one shaft. You will need to estimate the weight capacity, number of stops, and speed of the elevator. EPR Enclosed Porch Use this code to describe additional living area gained by permanent walls enclosing what is clearly a former porch. If the space is the same story height and is well incorporated into the main house’s floor plan, re-sketch the main house to include the space. ESC Escalator Use this code to count one run of one escalator (an up and a down escalator equals two escalators). You will need to estimate the escalator’s width and length. FAF Full Attic, Finished This code is intended to add finish-to-grade for garages and similar. It accommodates finish and structure for the amount of “usable space” (see Appendix 2). FAP Full Attic, Part Finished This code is intended to add finish-to-grade for garages and similar. It accommodates finish and structure for the amount of “usable space” (see Appendix 2). GAR Garage This code is intended for listing attached garages. Do not use this code with pilings. GUB Garage Under BASE Area This code is intended for listing enclosed area among pilings that has one or more garage doors. Business Rule: Use GUB in conjunction with (not instead of) Basement and Basement Finish areas to list a “beach basement”. Page 62 New Hanover County Tax Office

STRUCTURE (Commercial Other Features) LOV Screen: CA65, Table: CIFEAT, Field: STRUCT The Commercial Interior / Exterior (COMINTEXT) fields are designed for listing BASE building sections and other items capable of generating rental income while the Commercial Other Feature (COMFEAT) fields are designed for listing non-BASE (sketchable) sections such as porches and canopies. The appraiser may also use these fields for listing other (non-sketchable) items such as elevators and escalators. All Other Feature items are modified by the Quality Grade modifier and depreciate with the building. Code Description INP Indoor Pool LFT Loft This code is intended for listing an upper room, such as may be found in older textile mills, that has been converted to other uses. Loft floors are designed to bear the weight of heavy machinery and ceiling spans are very wide, thus creating a very large and open space. LPC Loading Platform, Covered LPU Loading Platform, Uncovered MDK Metal Deck MEZ Mezzanine This code is intended for listing upper spaces used as passageways, for storage, or for other uses. Mezzanines are usually protected by railings, but are open to lower floors. MST Masonry Stoop OHD Overhead Door POR Porch PT Pneumatic Tube This code is intended for listing the first pneumatic tube in a building. The count of any PT code must never exceed one. PTA Pneumatic Tube, Additional This code is intended for listing all additional pneumatic tubes in a building. For example, if a building has three pneumatic tubes: PT = 1; PTA = 2. PTH Penthouse ROH Roof Overhang An overhang wide enough for and used for sheltering pedestrians from rain. SSC Sprinkler System, Computer Room Pressurized halon or other gas able to suppress fire will be released immediately upon demand. SSD Sprinkler System, Dry Standpipe connections to empty water lines run throughout a structure, ready for the fire department to connect fire hoses and pressurize the system(s). SSW Sprinkler System, Wet Pressurized water or other fluid able to suppress fire will be released immediately upon demand. UTL Utility (Attached) V8 Vault Door, 8 inches thick V10 Vault Door, 10 inches thick V12 Vault Door, 12 inches thick V14 Vault Door, 14 inches thick V16 Vault Door, 16 inches thick WDK Wood Deck Appendix 4 - Code Definition and Business Rules Page 63

STRUCTURE (Commercial “Built-As”) LOV Screen: CA61, Table: COMDAT, Field: CISTRUCT USE TYPES (Commercial “Used As”) LOV Screen: CA64, Table: CINTEXT, Field: USE The Commercial Data (COMDAT) fields are designed for listing data common to all parts of the building while the Commercial Use Type (COMINTEXT) fields are designed for listing BASE building sections and other items capable of generating rental income.

The COMDAT Structure Code field records the original highest and best use a given building was originally constructed to serve. On the other hand, the COMINTEXT Use field records the present use of space in the building. The appraiser is free to list any use (or no use) within a given structure.

Business Rule: In all cases where the “Built As” code and the “Present Use” indicate that a building is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence. * = See Specialized Definition in Appendix 2 STRUCTURE (Building “Built As”) USE TYPE (Space “Used As”)

Code Description * = See Appendix 2 Code Description *** = Wild Card AFD Automotive Full Service Dealer* AFD Automotive Full Service Dealer AG Auto Service Garage AG Automotive Service Garage APG Apartments, Garden *** APU APH Apartments, High Rise *** APU --- APU Apartment Use --- ASC Anchor Space Converted to Other Use ASF Anchor Space, Fine Finish* ASF Anchor Space, Fine Finish ASH Anchor Space, Hardy Finish* ASH Anchor Space, Hardy Finish AUD Auditorium *** CT, GOV, IN, MB* BA Bowling Alley BA Bowling Alley BAR Bar / Lounge* BAR Bar / Lounge BB Big Box / Discount Department Store* BB Big Box / Discount Department Store --- BBD Bill Board Site Rental BD Boat Storage, Dry BD1 Boat Storage - Dry, 0 to 20 Feet --- BD2 Boat Storage - Dry, 21 to 25 Feet --- BD3 Boat Storage - Dry, 26 to30 Feet --- BD4 Boat Storage - Dry, 31 to 35 Feet BK Bank BK Bank BRH Boarding / Rooming House *** APU --- BSF Base, Semi-Finished (Residential) BW Boat Slip, Wet BW1 Boat Slip - Wet, 0 to 22 Feet --- BW2 Boat Slip - Wet, 23 to 35 Feet --- BW3 Boat Slip - Wet, 36 to 60 Feet --- BW4 Boat Slip - Wet, 61 to 99 Feet --- BW5 Boat Slip - Wet, Over 99 Feet Page 64 New Hanover County Tax Office

Code Description * = See Appendix 2 Code Description *** = Wild Card CBD Central Business District Row Type *** MB***, RC, RSO CC Community Retail Center* CC Community Retail Center CCL Country Club *** MB***, OF, REC, RES, RSO CF Cultural Facility* CF Cultural Facility CFM Convenience Food Market CFM Convenience Food Market CH Club House *** MB***, OF, REC, RSO COL Colleges and Universities *** GV***, IN, MB*** COR Correctional *** GV***, IN, MB*** --- CPT Cell Phone Tower CT Cinema / Theater CT Cinema / Theater CWA Car Wash, Automatic CWA Car Wash, Automatic CWM Car Wash, Manual CWM Car Wash, Manual DC Day Care Center DC Day Care Center --- DS Dry Storage* FDS Freestanding Drug Store FDS Freestanding Drug Store FF Franchise Food Restaurant FF Franchise Food Restaurant FH Funeral Home FH Funeral Home --- FX1 Flex Space*, Good --- FX2 Flex Space*, Average --- FX3 Flex Space*, Minimal GAS Gas or Other Service Canopy GAS Gas Canopy GH Green House / Florist GH Green House / Florist GL Ground Lease (Bill Board, Cell Tower) *** BBD, CPT --- GV1 Governmental, Good --- GV2 Governmental, Average Appendix 4 - Code Definition and Business Rules Page 65

Code Description * = See Appendix 2 Code Description *** = Wild Card --- GV3 Governmental, Minimal HGR Hanger *** LI, WD, WHS HMH Hotel / Motel, High Rise HOT Hotel HML Hotel / Motel, Low Rise *** Motel HS Health Spa HS Health Spa HSP Hospital HSP Hospital --- IN Institutional LIB Library *** GOV, IN, MB* --- LI Light Industrial LT Legitimate Theater *** CT MB1 Misc. or Modular Building, Good MB1 Miscellaneous Building, Good MB2 Misc. or Modular Building, Average MB2 Miscellaneous Building, Average MB3 Misc. or Modular Building, Minimal MB3 Miscellaneous Building, Minimal MCR Mixed Commercial / Residential* *** APU, MB***, OF, OFC, RC, R1F, RSO MD Medical Office Building MD Medical Office --- MDC Medical Office Condo MFG Manufacturing / Processing MFG Manufacturing / Processing --- MH1 Mobile Home Space, Good --- MH2 Mobile Home Space, Average --- MH3 Mobile Home Space, Minimal MIN Mini Warehouse MIN Mini-Storage Warehouse MRC Mixed Residential / Commercial* *** APU, MB***, OF, OFC, RC, R1F, RSO --- MOT Motel NC Neighborhood Retail Center* NC Neighborhood Retail Center NCD Night Club / Dinner Theater NCD Night Club / Dinner Theater Page 66 New Hanover County Tax Office

Code Description * = See Appendix 2 Code Description *** = Wild Card NH Nursing Home NH Nursing Home OFH Office Building High Rise, 5 + Stories OF Office & Professional OFL Office Building, Low Rise, 1 - 4 Stories *** OF, OFC --- OFC Office & Professional Condo OFW Office / Warehouse *** OF, WHS (mix as measured/sketched) PF Police and Fire Station *** IN, GOV, MB*** PG Parking Garage / Deck PG Parking Garage / Deck QL Quick Lube QL Quick Lube R1F Residential, One Family* *** APU, RCL R2F Residential, Two Family* *** APU R3F Residential, Three Family* *** APU R4F Residential, Four Family* *** APU RBA Rail / Bus / Air Terminal RBA Rail / Bus / Air Terminal RCL Residence on Commercial Land* *** AP, DC, DS, MB, MD, RS RD Research and Development *** IN, MB***, OF --- RC Retail Condo --- RCL Residence on Commercial Land REC Recreational / Health* REC Recreational (Rink, Gym, Court REL Religious REL Religious RES Restaurant* RES Restaurant RM Regional Retail Mall RM Regional Retail Mall RQI Racquet Club - Indoor *** REC RR Roofed Rack (Canopy for Lumber, etc) RR Roofed Rack (Canopy for Lumber, etc) RSO Retail, Single Occupancy* RSO Retail, Single Occupancy RTS Radio / TV / Motion Picture Studio *** CT Appendix 4 - Code Definition and Business Rules Page 67

Code Description * = See Appendix 2 Code Description *** = Wild Card --- SAS Shell, Anchor Space* --- SBB Shell, Big Box* SC Strip Retail Center* SC Strip Retail Center --- SFX Shell, Flex Space* --- SMS Shell, Regional Mall Space* --- SNC Shell, Neighborhood Center* --- SOC Shell, Office Condo* --- SOF Shell, Office Space* --- SRC Shell, Retail Condo* --- SSC Shell, Retail Strip Center* --- SSO Shell, Retail Single Occupancy* SCH School *** GV***, IN SFH Social / Fraternal Hall *** GV***, IN SI Savings Institution *** BK SK Skating Rink *** BA, MB***, REC SPR Supermarket (Stand Alone) *** ASH SSF Service Station, Full Service *** GS, MB***, OF, RSO, AG SSS Service Station, Self Service *** GS, MB***, OF, RSO, AG TCI Tennis Club - Indoor *** BA, MB***, REC TT Truck Terminal TT Truck Terminal VET Veterinary Clinic *** MD --- WD Warehouse, Distribution WHS Warehouse WHS Warehouse, Storage Page 68 New Hanover County Tax Office

STYLE LOV Screen: SY11, Table: DWELDAT, Field: STYLE Style is a major variable in the Market Approach. “Quality” and “CDU” notations being equal, the real estate market will favor one Style of house over another. Match carefully. A A Frame FI French Influence • Chalet • French Eclectic / French Provincial • Second Empire / Second French Empire AI American Influence • Four Square / Prairie GA Garage Apartment / Guest House • Shingle / Stick II Italian Influence CC Cape Cod • Italianate / Italianate Classical Revival • Country / Coastal Cottage • Tuscan Revival • Saltbox LM Log / Modular CL Colonial • Colonial Revival MI Mediterranean Influence • Dutch Colonial • Mediterranean / Moorish / Spanish • Federal • Mission Revival • Georgian (King George, not Georgia) • Williamsburg NC Neo-Classical Influence • Charleston CN Contemporary • Gothic / Gothic Revival • Neo-Gothic Revival CR Craftsman O Other CS Classical (Replaces “Historic”) • Dome / Octagon / Round / Underground / etc. • Carpenter Gothic • Classical Revival PT Patio Home / Town Home • Greek Revival R Ranch CT Cottage RC Residential Condo (Low Rise) D1 Half (of a) Duplex RE Condo, End Unit D2 Duplex RG Condo, Garden Style, Ground Level (no photo) RH High Rise Cond RU Condo, Garden Style, Upper Floor (no photo) D3 Triplex (New) D4 Quadplex (no photo) SL Split Level • Bi-Level DW Double Wide Mfg Home (no photo) SW Single Wide Mfg. Home (no photo) EC Extreme Custom VN Vernacular EI English Influence • Bungalow / Mill House / Shotgun • Queen Anne / Victorian • Coastal Cottage • Victorian • Conventional / Traditional • Tudor • et cetera - See Following Definition • Cotswold Cottage “Of, relating to, or being the common building style of a period or place.” - Webster’s Appendix 4 - Code Definition and Business Rules Page 69

Includes Sub-styles: • Chalet

“A Frame” architecture is characterized by having a triangular shape (either no sidewalls, or no more than a knee wall).

This is a distinct architectural style which may not be mingled with any other style, excepting only included Sub-styles.

This house style is generally placed to be parallel with its fronting street and/or perpendicular to any water views.

One generally sees “A Frame” construction in smaller, rustic structures.

But this style of architecture may also be encountered on larger structures.

“Transepts” (cross arms more common in churches) may be found in these. Page 70 New Hanover County Tax Office

Includes Sub-styles: • Four Square / Prairie • Shingle / Stick

This is a distinct architectural style which may not be mingled with any other style excepting only included Sub-styles.

These are large, comfortable houses.

“Four Square” and “Prairie” styles are typically about square (as above) and without offset or inset rooms (as in the pictures at the right, and below).

The Shingle style is thus named because of the wood shake or shingle wall covering (house immediately above).

“Stick style dwellings are generally wood, and skeletal wood ornaments may also embellish brick or stone houses.” A Field Guide to American Architecture, Rifkind Appendix 4 - Code Definition and Business Rules Page 71

Includes Sub-styles: • Country / Coastal Cottage • Salt Box

“Cape” style architecture must have a roof pitch sufficient to be called a 1.50 story house (upper BASE area required).

This is a distinct architectural style which may not be mingled with any other style except as noted above.

Do not confuse a Cape Cod structure with a Cottage structure. Cottages may have a roof pitch sufficient to allow an attic to be finished, but this space will not approach 50% of the ground floor area and finish is not assumed (even if dormers exist).

Cape architecture usually (but not always) features extensive use of porches.

Cape architecture features gable ends and may or may not feature dormers, of both the “shed” and “doghouse” variety. Look for symmetry in appearance with the front door in the center. Page 72 New Hanover County Tax Office

Includes Sub-styles: • Colonial Revival • Dutch Colonial • Federal • Georgian • Williamsburg

“Colonial” buildings are generally placed parallel with its fronting street or water.

“The most elaborate residences, particularly in the South, are composed of a central block with flanking wings...”

“Federal styles are characterized by balance and symetry in design, lightness and elegance in mood ... and finesse....” A Field Guide to American Architecture, Rifkind

Colonial architecture may or may not have attached garages, carports, or other one story additions to the main structure.

If a property has or gains a historical plaque from the Historical Wilmington Foundation, we will accept the building Style assigned by the Foundation, as herein grouped, and the Year Built researched by and/or accepted by the Foundation. Appendix 4 - Code Definition and Business Rules Page 73

Includes Sub-styles: None

Contemporary architecture is generally characterized by unique but functional designs which use “clean” lines and sparse ornamentation).

This is a broad architectural style with many variations allowed in the market, but does not include any structure that more closely matches any other style.

Contemporary building styles rarely exceed two stories in height, but make extensive use of cathedral ceilings and open floor plans. Page 74 New Hanover County Tax Office

Includes Sub-styles: None

This is a distinct architectural style which may not be mingled with any other style.

Craftsman / Bungalow structures are generally rectangular with a length/width ratio of 4:3 (four long for three wide) or less. These structures are generally sited to be perpendicular to the fronting street.

The name “Craftsman” derives from the extra touches under the eaves and around windows and doors. The interior is likely appointed with built-in book cases and other custom, period cabinet work.

Do not confuse Craftsman and Bungalow styles with Shotgun construction. Shotgun structures are limited to one room’s width through their length.

Do not confuse the Craftsman style with the Bungalow or Cottage styles. Bungalows and Cottages are generally one story and generally lack the fenestration of a Craftsman structure. Appendix 4 - Code Definition and Business Rules Page 75

Includes Sub-styles: • Carpenter Gothic • Classical Revival • Greek Revival

“Doorways and windows are boldly delineated. Door openings are generally flanked by side lights and headed by an oblong transom light. Wooden window openings are heavily molded and may also emphasize a corner block or a heavy pediment...” A Field Guide to American Architecture, Rifkind

Use this code to describe larger, more ornate historical structures and newer structures of the same or similar design but made of more modern materials.

Includes Sub-styles: None

“Cottage” architecture may have a roof pitch sufficient to allow attic finish (be no more than a 1.25 story house).

Cottage structures are generally rectangular with a length/width ratio of 4:3 (four long for three wide) or less.

Do not confuse a Cottage structure with a Cape Cod structure. Cape Cods will have a roof pitch sufficient to allow upper BASE area equal to at least 50% of the ground floor area. Cape Cods assume finish to Quality Grade exists.

This house style is generally placed to be parallel with its fronting street or water.

Do not confuse the Cottage style with the Ranch style. Ranch construction is also rectangular and is also generally placed to be parallel with its front street.

However a Ranch has a length/width ratio that will always exceed 4:3 (4 feet long for every 3 feet wide). If a question persists, the Cottage style denotes the smaller structure. Appendix 4 - Code Definition and Business Rules Page 77

Includes Sub-styles: Many - “Half Duplex” is a style of ownership more than it is a style of building construction.

This is a distinct “style” which may not be mingled with any other style.

D2 - Duplex

Includes Sub-styles: Many - “Duplex” is a count of rental units more than a style of construction.

This is a distinct “style” which may not be mingled with any other style.

D3 - Triplex

Includes Sub-styles: Many - “Triplex” is a count of rental units more than a style of construction.

This is a distinct “style” which may not be mingled with any other style. Page 78 New Hanover County Tax Office

Includes Sub-styles: Business Rule: Check the structure to determine Many - “Quadplex” is a count of rental whether or not the moving hitch is attached, and units more than a style of construction. whether or not the axles and/or the wheels are attached before applying this code. This is a distinct “style” which may not be mingled with any other style. Business Rule: Always check for and record the VIN number.

EC - Extreme Custom

Includes Sub-styles: Many - But will not include any structure that matches any other style.

This is a broad architectural style with many variations allowed in the market.

“... characterized by grand scale, intricate and picturesque massing, dynamic contrasts, complicated three-dimensionality, textural richness and opulent detail.” A Field Guide to American Architecture, Rifkind

Note: Author Rifkind was talking about “church architecture”, but her description fits this style very well. Appendix 4 - Code Definition and Business Rules Page 79

Includes Sub-styles: • Cotswold Cottage • Queen Anne • Tudor • Victorian

This house style is generally placed to be parallel with its fronting street or water.

“A striking accent is wooden decoration which is incised, chamfered, and carved in scroll shapes, or lattice work in basket weave, spindle, reel, and other patterns. A Field Guide to American Architecture, Rifkind Page 80 New Hanover County Tax Office

Includes Sub-styles: • French Provincial • French Eclectic • Second Empire • Second French Empire

This house style is generally placed to be parallel with its fronting street or water.

Includes Sub-styles: Many - “Garage Apartment” defines a small rental unit associated with a garage more than it defines a style of construction.

Business Rule: Be certain a structure that appears to be a garage apartment has functioning kitchen and bath facilities. If not, list the structure as an OBY item.

In particular, it is important to place the GA style on garage apartments that are on their own parcel. We will need separate sales of these, properly coded.

Business Rule: Measure and list a garage apartment structure as a 1.** (fractional story) building with a Concrete Block/Frame basement. Use the addition code GUB to define “Garage Under Base”, which allows for overhead doors and concrete slab.

List and sketch any living area downstairs as finished basement area. Page 82 New Hanover County Tax Office

Includes Sub-styles: • Italianate • Italianate Classical Revival • Tuscan

This is a distinct architectural style which may not be mingled with any other style, except as noted above.

This house style is always placed to be perpendicular to its fronting street unless it is sited on a corner lot.

“Building materials are manipulated to suggest mass and heaviness, and to create a surface rich with shadows and highlights.” A Field Guide to American Architecture, Rifkind

This house style usually, but not always, features a strongly vented attic and high ceilings to better manage summer heat.

Includes Sub-styles: Many - “Log” and “Modular” define construction materials or methods more than they define a style of construction.

This is a distinct architectural style which may not be mingled with any other style.

Use this code only when you know the structure was “factory built” or when the log walls clearly advise the same.

This house style is generally placed to be parallel with its fronting street or water. Page 84 New Hanover County Tax Office

Includes Sub-styles: • Spanish • Mission Revival • Moorish

“The walls ... are heavy ... with few and small openings for doors and windows....” A Guide to American Architecture, Rifkind

This house style is generally placed to be parallel with its fronting street or water.

This style of house usually has a stucco wall covering and arched doorways. It may have balconies and, perhaps, a courtyard. The roof may be of clay tile. Appendix 4 - Code Definition and Business Rules Page 85

Includes Sub-styles: • Charleston • Gothic / Gothic Revival • Neo-Gothic Revival

This style of architecture is multi-story and is long and narrow (the lot usually has very narrow frontage also).

“The Gothic Revival dwelling has a strong character. ... It may seem to be almost rooted in the ground, but rises steeply, ... accented by ... steeply pitched cross gables and ... dormers... sharp roof slope.... A Guide to American Architecture, Rifkind

These styles typically make extensive use of porches across the front and/or along one side, and is always placed to be perpendicular to its fronting street. Page 86 New Hanover County Tax Office

Includes Sub-styles: Many - Patio and Town Homes are members of a “community” of patio homes (of similar size on very small lots).

Town Homes will be in their own “8,000 series” Neighborhood.

Patio home construction frequently places an attached garage in a position of importance.

This is a distinct architectural style which may not be mingled with any other style, except as noted above.

Do not use this code to describe one or two structures that may look like these pictures but occur in areas having larger lots and/or larger homes (they are not part of a community of highly similar residences). Appendix 4 - Code Definition and Business Rules Page 87

Includes Sub-styles: • Western Ranch

This is a distinct architectural style which may not be mingled with any other style.

This house style is always placed to be parallel with its fronting street or water.

Ranch structures are strongly rectangular with a length/width ratio greater than 4:3 (4 feet long for every 3 feet wide).

Do not confuse the Ranch style with the Cottage style. Cottage construction is also rectangular and is also generally placed to be parallel with its front street.

A Cottage structure has a length/width ratio that will always be less than 4:3. If a question persists, the Ranch style denotes a larger structure than a Cottage.

All four sides of a Ranch are typically parallel. There may be several offsets of as much as eight feet, or bay windows, to lend architectural interest to the building.

A “Western Ranch” may share some of the characteristics of a Contemporary style structure, but will lack that style’s open floor plan and “clean” look. Page 88 New Hanover County Tax Office

Includes Sub-styles: Many - “Condo” is a style of ownership more than a style of construction.

This is a distinct “style” which may not be mingled with any other style.

RE - Condo, End Unit

Includes Sub-styles: Many - “Condo” is a style of ownership more than a style of construction.

This is a distinct “style” which may not be mingled with any other style.

RH - High Rise Condo

Includes Sub-styles: Many - “Condo” is a style of ownership more than a style of architecture.

This is a distinct “style” which may not be mingled with any other style. Appendix 4 - Code Definition and Business Rules Page 89

Includes Sub-styles: • Bi-Level

This is a distinct “style” which may not be mingled with any other style.

This house style is generally placed to be parallel with its fronting street or water.

The single most distinctive element of the Split or Bi-level style is the use of stairs that extend only one half floor before one arrives at the next level. At the middle of the two sets of stairs is a full floor or an entry foyer.

Business Rule: Split-level style structures must be listed as being a one story structure with a “concrete block” basement (full or part depending upon the structure’s design).

SW - Single Wide is attached, AND whether or not the axles and/or the wheels are attached before applying this code. Business Rule: Check the structure to determine whether or not the moving hitch Business Rule: Check for and record the VIN #. Page 90 New Hanover County Tax Office

Includes Sub-styles: Many - refer to the following definition

Vernacular: “of, relating to, or being the common building style of a period or place.” - Webster’s Collegiate Dictionary

Business Rule: A neighborhood, as grouped with similar neighborhoods, is such a “place”. Each cluster of neighborhoods will have defined “vernacular” for itself.

Use this code when a building represents a common style in the neighborhood’s cluster (model)

AND

fails to clearly fit any other Style definition cataloged above.

TOPOGRAPHY LOV Screen: SY11, Table: PARDAT, Field: TOPO Code Description A Above Street Level B Below Street Level E Easement (Do Not Use) L Level M Low and Swampy R Rolling S Steep W Lake / Pond Z Low

TRAFFIC LOV Screen: SY11, Table: PARDAT, Field: TRAFFIC Code Description 1 Light 2 Medium 3 Heavy 4 None

USE TYPES LOV Screen: CA64, Table: CINTEXT, Field: USE See the STRUCTURE (“Built-As”) heading.

UTILITIES LOV Screen: LP56, Table: LPUTIL, Field: UTIL See the Land: UTILITIES heading.

ZONES LOV Screen: LP56, Table: LPUTIL, Field: UTIL See the Land Code, Zoning Classes heading. Page 92 New Hanover County Tax Office

BUSINESS RULE SUMMARY Parcel-Level Business Rules Appendix 1 Highest and Best Use - The highest and best use of vacant land is dictated by the 2 permanent zoning (or with the existence of temporary zoning-in-force, by the most likely permanent zoning) in force on the Effective Date of Appraisal.

A property may be considered as under temporary zoning if the use of the land is tightly restricted to only one named use and owner is required to go through the entire zoning process to put the parcel to any other use, to include uses permitted prior to the last change. The appraiser will consider the cost of re-zoning the property to its most likely permanent zoning-in- force and the effect of the passage of time between January 1, 2007 and the time the likely date of such a change.

2 Interim Use - Appraise land in interim use for its “highest and best use” according to 2 Parcel Level Business Rule 1. The appraiser will recognize the estimated holding period (until the market is ready for to accept the highest and best use of the property in interim use) and the likely cost to re-zone the property.

3 Mis-Improvement - In cases where the Income Approach clearly demonstrates that a 2 commercial or industrial building(s) is a mis-improvement to the land, the existence of the building(s) must be recognized by placing a sound value (a residual value) on the individual building.

4 Mis-Improvement - For mass appraisal purposes, consider the present use of improved 2 land is considered to be the highest and best use, except where the present use is in conflict with permanent zoning-in-force on the parcel.

A clear example is a residential structure, used as a residence but located in an area of predominantly commercial uses, on land zoned for commercial use. Such non-conforming uses are generally permitted under zoning regulations and where not permitted, the use is usually "grand fathered". However continued use as a residence is clearly not the “highest and best use” of the property.

Appraise the land of such property for its highest and best use as though vacant (see Parcel Level Business Rule #1). Appraise the structure according to its contribution to the value as a whole but consider its non-conforming use (which usually means applying significant Economic Obsolescence). Always leave clear notes regarding your reasoning in the file.

5 Mis-Improvement - The Highest and Best Use of vacant land is dictated by the permanent 2 zoning (or with the existence of temporary zoning-in-force, by the most likely permanent zoning) in force on the Effective Date of Appraisal.

A property may be considered as under temporary zoning if the use of the land is tightly restricted to only one named use and owner is required to go through the entire re-zoning process to put the parcel to any other use.

Land rates in the neighborhood are best estimated by analyzing sales of similarly zoned vacant land in the same neighborhood, or a highly similar neighborhood. Appendix 4 - Code Definition and Business Rules Page 93

Parcel-Level Business Rules Appendix 6 Commercial Residential on Residential Land Where multiple residential buildings 2 occur on one parcel zoned for residential use, residential appraisers will use the commercial algorithms (Built-as Codes R1F, R2F, R3F, and R4F) to appraise the parcel. The middle number in this series of codes defines the number of families each such structure is designed to house. 7 Zoning (Temporary) - If a given property is clearly in an INTERIM USE (see definition in 2 Appendix 2) and the jurisdiction allows only one named use for the property, the appraiser will consider the named specific use to be a temporary zoning-in-force. That a parcel has Temporary Zoning will in no manner represent or limit the most likely highest and best use of the parcel.

Appraise land in interim use under temporary zoning-in- force for its most likely highest and best use, considering the permitted uses of surrounding and nearby parcels, and the current demand for a change to the most likely highest and best use. The appraiser must recognize: (1) the cost of re-zoning the parcel; and (2) the holding period, during which the interim use is likely to continue while market demand increases for a change to the most likely highest and best use.

LAND - Land Business Rules Appendix 1 General - All adjustments to Land Line values must be accompanied by an explanation 4 that makes use of one of the Appraiser Adjustment codes, either in the Neighborhood Brochure or in the parcel-level note fields where the appraiser elects to use a different adjustment than specified in the Brochure.

2 Commercial Residual Land - All commercial land not required for the production of 4 income must be identified as "residual" (to the production of income under the present use of the parcel).

3 L2 - Location, Shape Adjustment Code - This code used to convert data from the old 4 CAMA system. Discontinue its use except when working under the 1999 Schedule of Values.

5 L3 - Location, Shape, Physical Adjustment Code - This code used to convert data from 4 the old CAMA system. Discontinue its use except when working under the 1999 Schedule of Values.

6 S2 - Shape, Physical Adjustment Code - This code used to convert data from the old 4 CAMA system. Discontinue its use except when working under the 1999 Schedule of Values. Page 94 New Hanover County Tax Office

DWELDAT - Residential Building Business Rules Appendix 1 ATTIC - New Hanover County has numerous structures that have a fractional story 4 height. Rather than code this upper space as one or another kind of attic, the county has elected to assume such structure's upper level space is BASE area (finished to the grade of the main floor living area).

2 Attic Finish - If a house has an elevated roof pitch and/or dormers but was constructed 2 using a roof truss system that cannot be used (even for dry storage), charge the DWELDAT record with Unfinished Area (removes the finish). See STORY HEIGHT and ROOF PITCH

3 Basement - New Hanover County elected to use Other Features' User Fields 7, 8, and 9 4 to record the area of three types of "local basement": (1) Excavated; (2) Pilings (beach basement); (3) Concrete Block (old style beach and split-level basements). It is these three fields that will "price" a residential basement.

4 Basement Garage, Cars - Do not use this optional field. Rather, use the Addition Code 4 "GUB" (Garage Under Base) to list a "Basement Garage". GUB only provides a concrete slab and overhead doors, it does not dig any holes.

5 CDU - Never enter a CDU code for a residential building addition. Consider the 4 building as a whole when rating its CDU.

6 CDU - Enter the CDU code at the building level or leave the building's CDU field as 4 null. If null the CAMA system will apply the general CDU for the parcel's neighborhood.

7 Cost and Design - The field should only be used to modify RCNLD value within the 4 range of percentages shown in the description field for the C & D Reason codes below.

8 Economic Obsolescence - ALWAYS know the dollar change in value arising from 2 applying EO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied EO thoroughly in notes.

9 Effective Year - Judge the Effective Year Built of any structure according to the thought 4 process described in the discussion of Effective Year Built in Appendix 2. Appendix 4 - Code Definition and Business Rules Page 95

DWELDAT - Residential Building Business Rules Appendix 10 Fireplaces - Record the accurate count of openings and/or stacks for fireplaces 2 (masonry or prefab). If the fireplace is closed off, determine the reason and enter sufficient Functional Obsolescence to account for the cost to return the fireplace to functional service. Do not write the fireplace's contribution completely off via FO unless the stack (chimney) must be replaced from the ground up. Always explain any applied Functional Obsolescence thoroughly in notes.

11 Functional Obsolescence - ALWAYS know the dollar change in value arising from 2 applying FO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied FO thoroughly in notes.

12 Market Adjustment - All adjustments to building values must be accompanied by an 4 explanation that makes use of one of the following codes. These codes may be modified from time-to-time.

13 Market Adjustment - All Market Adjustments to building values must be accompanied 4 by an explanation that makes use of one of the following codes. These codes may be modified from time-to-time.

14 Quality Grade - Judge Quality Grade for each building, in turn, according to the 4 standard expressed herein. Do not judge Quality Grade using any other standard (i.e. any other neighborhood structure).

15 Quality Grade - Use a TWO STEP process to judge Quality Grade: (1) decide the 4 "whole" Grade ("E", "D", "C", "B", "A", "AA", "S"); (2) only then decide if a given the building is "+" or "-".

16 Quality Grade - Enter the Quality Grade code at the building level or leave the 4 building's Grade field as null. If null the CAMA system will apply the general Grade for the parcel's neighborhood.

17 Quality Grade - Never enter a separate GRADE code for an addition, residential or 4 commercial.

18 Residential Timeshare - When a timeshared property is viewed as a whole and under 2 the operational management of one entity that is the de facto property manager / agent for all time-owners, all rights of ownership, to include possession, are viewed as being intact as represented by that entity. Therefore the Tax Administrator's Office will appraise each such property as a whole, under one Parcel ID, for fee simple market value. The management company will have sole responsibility to apportion the resulting annual tax liability among the several time-owners.

19 Story Height - When the appraiser encounters a residential building that appears to 4 have a fractional story height (anything other than 1.00, 2.00. 3.00 or 4.00 stories), first determine the extent of any unfinished area (whether due to "truss" construction or "cathedral ceilings"). Enter all such unfinished area(s) into the DWELDAT, Other Features field for Unfinished Area. Page 96 New Hanover County Tax Office

DWELDAT - Residential Building Business Rules Appendix 20 Style Code DW - Double Wide - Check the structure to determine whether or not the 4 moving hitch is attached, and whether or not the axles and/or the wheels are attached before applying this code.

21 Style Code DW - Double Wide - Always check for and record the VIN number of the 4 structure.

22 Style Code GA - Garage Apartment - Measure and list a garage apartment structure as 4 a 1.** (fractional story) building with a Concrete Block/Frame basement. Use the addition code GUB to define "Garage Under Base", which allows for overhead doors and concrete slab. List and sketch any living area downstairs as finished basement area.

23 Style Code GA - Garage Apartment - Be certain a structure that appears to be a garage 4 apartment has functioning kitchen and bath facilities. If not, list the structure as an OBY item.

24 Style Code SL - Split Level, Bi-Level - Split-level style structures must be listed as 4 being a one story structure with a "concrete block" basement (full or part depending upon the structure's design).

25 Style Code SW - Single Wide - Check the structure to determine whether or not the 4 moving hitch is attached, AND whether or not the axles and/or the wheels are attached before applying this code.

26 Style Code SW - Single Wide - Check for and record the VIN #. 4

27 Style Code VN - Vernacular - A neighborhood, as grouped with similar neighborhoods, 4 is such a "place". Each cluster of neighborhoods will have defined "vernacular" for itself.

Use this code when a building represents a common style in the neighborhood's cluster (model) AND fails to clearly fit any other Style definition cataloged above.

28 Timeshare - Because the Cost Approach is unable to analyze the contribution of the 4 time-bytes in a timeshared property, the appraiser will recognize such unique parts of a time-shared property and utilize the Market Approach and/or the Income Approach to analyze same.

ADDN - Residential Building “Section” Business Rules Appendix 1 General - List new additions that are the same story height as the core building AND 4 that are well integrated into its floor plan as part of the core building (change the core sketch). Additions that are not well integrated must be listed as a numbered addition, even if it is of even story height.

2 1H - 1 Half Story (Finished) - Don’t sketch 1H and don’t place on the Lower Level. 4 Appendix 4 - Code Definition and Business Rules Page 97

ADDN - Residential Building “Section” Business Rules Appendix 3 1Q - 1 Quarter Story (Finished) - Don’t sketch 1Q and don’t place on Lower Level. 4

4 3Q - 2 Quarter Story (Finished) - Don’t sketch 3Q and don’t place on the Lower Level. 4

5 ADD - Addition - Sketch and only place on the First Level. If the ADD has a fractional 4 Story Height, select and enter code 1Q (1 Quarter), 1H (1 Half), or 3Q (3 Quarter).

6 AFM - Attic Finish, Minimal - Do not sketch and only place on the Second or Third 4 Levels. When a main house or addition has a fractional story height with sub-Grade finish, use the Unfinished Area field to remove the finish. Then use AFM to add back minimal finish.

7 AFR - Attic Finish, Rough-in - Do not sketch and only place on the Second or Third 4 Levels. When a main house or addition has a roughed-in fractional story height, use the Unfinished Area field to remove the finish. Then use AFR to add back the rough-in.

8 BAL - Balcony - Don't sketch an interior BAL, and only place on the Second or Third 4 Levels. Sketch an exterior BAL.

9 BAS - BASE Area, Heated - Sketch BAS areas and do not place this code on the Lower 4 Level.

10 BAY - Bay Window - Sketch BAY and do not place this code on the Lower Level. 4

11 BOE - One Story BASE Over Enclosed Porch - Sketch BOE and do not place this code 4 on the Lower Level.

12 BSF - BASE, Semi-Finished - Sketch BSF and do not place this code on Lower Level. 4

13 CCT - Concrete Terrace - Sketch CCT and do not place this code on the Lower Level. 4

14 CCT - Concrete Terrace - Use code "CS" for Concrete Slab on Ground. Brick or 4 pavers set in sand are personal property and are neither a CCT or CS. Place note on the file showing the size of such a loose-paver "terrace".

15 CDU - Judge CDU for each building, in turn, according to the standard expressed 4 herein. Do not judge CDU using any other standard (i.e. any other neighborhood structure).

16 CDU - Never enter a CDU code for a residential building addition. Consider the 4 building as a whole when rating its CDU.

17 CPY - Canopy - Sketch CPY and do not place this code on the Lower Level. 4

18 CRP - Carport - Sketch CRP and do not place this code on the Lower, Second or Third 4 Levels.

19 CS - Concrete Slab - Unless the slab is poured among pilings, sketch the slab and do 4 not place this code on the Lower Level.

20 CS - Concrete Slab - Loose brick or concrete pavers set in sand are neither a CCT nor 4 Page 98 New Hanover County Tax Office

ADDN - Residential Building “Section” Business Rules Appendix a CS. They are Personal Property. Place note on the file showing the size of such a loose-paver "terrace".

21 EEH - Exterior Elevator Housing - Sketch EEH. To account for Story Height, place 4 code on each level serviced.

22 EPR - Enclosed Porch - Sketch EPR and do not place this code on the Lower Level. 4

23 FAF - Full Attic, Finished - Do not sketch FAF and do not place this code on the 4 Lower or First Levels.

24 FAP - Full Attic, Part Finished - Do not sketch FAP and do not place this code on the 4 Lower Level.

25 FOH - One Story Frame Overhang - Sketch FOH and do not place this code on the 4 Lower Level

26 GAR - Attached Garage (do not use with pilings) - Sketch GAR and only place this 4 code on the First Level.

27 GUB - Garage Under BASE Area - Use GUB in conjunction with (not instead of) 4 Basement and Basement Finish areas to list a "beach basement" and the lower-level garage in the split-level style).

28 GUB - Garage Under BASE Area - Sketch GUB and do not place this code on the First 4 or upper Levels.

29 LFT - Loft - Do not sketch LFT and do not place this code on Lower or First Levels. 4

30 MAD - Mobile Home Addition - Sketch the MAD and do not place this code on the 4 First or upper Levels.

31 MAD - Mobile Home Addition - If the Mobile Home is treated as personal property, 4 place this addition in OBY.

32 MST - Masonry Stoop - Sketch the MST and do not place this code on the First or 4 upper Levels.

33 POR - Porch - Sketch POR and do not place this code on the Lower Level. 4

34 Quality Grade - Never enter a separate GRADE code for an addition, residential or 4 commercial.

35 SOL - Solarium - Sketch the SOL and do not place this code on the Lower Level. 4

36 SS - Storm Shelter (Safe Room) - Do not sketch the SS. Place this code only on the 4 Lower or First Level.

37 UAP - Utility Among Pilings - Do not sketch the UAP. Place this code on Lower Level. 4

38 UTL - Utility - Sketch the UTL and do not place this code on the Lower Level. 4 Appendix 4 - Code Definition and Business Rules Page 99

ADDN - Residential Building “Section” Business Rules Appendix

39 WDK - Wood Deck - Sketch the WDK and do not place this code on the Lower Level. 4

40 WW - Widow's Walk - Do not sketch the WW and place this code only on the highest 4 Level.

COMDAT - Commercial Building Business Rules Appendix 1 CDU - Judge CDU for each building, in turn, according to the standard expressed 4 herein. Do not judge CDU using any other standard (i.e. any other neighborhood structure).

2 CDU - Enter the CDU code at the building level or leave the building's CDU field as 4 null. If null the CAMA system will apply the general CDU for the parcel's neighborhood.

3 CDU - Never enter a CDU code for a commercial interior/exterior section. Consider 4 the building as a whole when rating its CDU.

4 Condo Buildings - Appraise each unit within the commercial condominium project 4 using the standard tools for any commercial building, COMDAT, COMINTEXT, COMFEAT, and OBY.

5 Effective Year Built - Judge the Effective Year Built of any structure according to the 4 thought process described in the discussion of Effective Year Built in Appendix 2.

6 Quality Grade - Judge Quality Grade for each building, in turn, according to the 4 standard expressed herein. Do not judge Quality Grade using any other standard (i.e. any other neighborhood structure).

7 Quality Grade - Use a TWO STEP process to judge Quality Grade: (1) decide the 4 "whole" Grade ("E", "D", "C", "B", "A", "AA", "S"); (2) only then decide if a given the building is "+" or "-".

8 Quality Grade - Never enter a separate GRADE code for an addition, residential or 4 commercial.

9 Quality Grade - Enter the Quality Grade code at the building level or leave the 4 building's Grade field as null. If null the CAMA system will apply the general Grade for the parcel's neighborhood.

10 Structure (Built As) Codes - General - In all cases where the "Built As" code and the 4 "Present Use" indicate that a building is no longer being used for its designed purpose, the appraiser must review the building for the presence of unsuspected Functional Obsolescence.

COMINTEXT - Commercial Building “Section” Business Rules Appendix 1 Heat Code 1 - Central Air Conditioning - Do not use Code 1 for window unit cooling. 4 Page 100 New Hanover County Tax Office

COMINTEXT - Commercial Building “Section” Business Rules Appendix 2 CDU - Never enter a CDU code for a commercial interior/exterior section. Consider the 4 building as a whole when rating its CDU.

3 Economic Obsolescence - ALWAYS know the dollar change in value arising from 2 applying EO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied EO thoroughly in notes.

4 Functional Obsolescence - ALWAYS know the dollar change in value arising from 2 applying FO to a building, being certain the percentage used addresses the problem sufficiently but does not overstate the cure, and ALWAYS explain any applied FO thoroughly in notes.

5 Quality Grade - Never enter a separate GRADE code for an addition, residential or 4 commercial.

6 Shell Space - Interior finish is charged as real estate unless the Tax Administrator 2 confirms that a tenant duly reported interior finish as a Leasehold Improvement (on a Listing Abstract). Should the Tax Administrator judge the listed amount for the leasehold improvement is realistic the appraiser shall remove the interior finish from the real appraisal for the year(s) in question.

7 Structure Code CCT - Concrete Terrace - Use code "CS" for Concrete Slab on Ground. 4 Brick or pavers set in sand are neither a CCT or CS. Place note on the file showing the size of the loose-paver-terrace.

8 Structure Code CS - Concrete Slab - Loose brick or concrete pavers set in sand are 4 neither a CCT nor a CS. Place note on the file showing the size of the loose-paver-terrace.

9 Structure Code GUB - Garage Under BASE Area - Use GUB in conjunction with (not 4 instead of) Basement and Basement Finish areas to list a "beach basement".

CONDO - Residential Condo Structure Business Rules Appendix 1 Garden Condo Project Procedure - Appraise each apartment within the "garden" 4 condominium project using the standard tools for any residential building, DWELDAT, ADDN and OBY. Be careful to use the Style field to define whether a residential condo unit is a End Unit or a Middle Unit.

2 High Rise Condo Project - Appraise each apartment within the high rise condominium 4 project using the standard High Rise module tools. Be careful to use the Style field to define whether a residential condo unit is an End Unit (corner) or a Middle Unit. However, be aware that this module is set up only to record the individual apartment's attributes for use in the Market Approach. This module will not appraise the apartment parcel located in a high rise condominium project.

Therefore also list each apartment within the high rise condominium project using the High Rise Appraisal Module in the MS Access database. Override the resulting market adjusted Cost Approach estimate of value into the APRVAL table in the CAMA module. Appendix 4 - Code Definition and Business Rules Page 101

OBY - Other Buildings and Yard Item Business Rules Appendix 1 BH - Bath House -Enter any structure having a functioning kitchen and bath room as a 4 building.

2 BN - Barn - Enter any structure having a functioning kitchen and bath room as a 4 building.

3 CS - Concrete Slab - A patio composed of unbound concrete pavers is personal 4 property.

4 Effective Year - If an OBY item is older than the indicated Life New, estimate its 4 Remaining Economic Life, then set its Effective Year Remodeled as the reciprocal of that number. Please see the discussion under Effective Year Built in Appendix 2.

5 G2 - Garage, Two Story - Enter any structure having a functioning kitchen and bath 4 room as a building.

6 G25 - Garage, 1.25 Story - Enter any structure having a functioning kitchen and bath 4 room as a building.

7 G50 - Garage, 1.50 Story - Enter any structure having a functioning kitchen and bath 4 room as a building. 8 G75 - Garage, 1.75 Story - Enter any structure having a functioning kitchen and bath 4 room as a building.

9 GAR - Garage - Enter any structure having a functioning kitchen and bath room as a 4 building.

10 GH - Guard House - Enter any residential structure having a functioning kitchen and 4 bath room as a building.

11 GZ - Gazebo - Formula for circle's area = Pi (3.1416) * Radius Square 4

12 MHF - Mobile Home Addition, Frame - Sketch all "Real Estate" MH additions. 4

13 MHF - Mobile Home Addition, Frame - Enter any mobile home addition having a 4 functioning kitchen and bath room as a building, even if the mobile home is charged as "Personal Property".

14 MHM - Mobile Home Addition, Masonary - Sketch all "Real Estate" MH additions. 4

15 MHM - Mobile Home Addition, Masonry - Enter any mobile home addition having a 4 functioning kitchen and bath room as a building, even if the mobile home is charged as "Personal Property".

16 MHS - Mobile Home Site - This code applies only in Manufactured Home Parks, where 4 at least one rental space is exposed to the open rental market (owner/tenants are NOT related).

17 MPI - Mobile Home Park Improvements - Use an MS Access-based database designed 4 to enable the Tax Administrator to encode such OBY items onto the Park’s rental spaces Page 102 New Hanover County Tax Office

OBY - Other Buildings and Yard Item Business Rules Appendix and sum the resulting values to one value for the parcel. Upgrade this database annually to enable entry of each years changes but the rates therein shall not be changed.

18 PB - Pre-engineered Building - Do not use this code to list a Quonset Building ("QB"). 4

19 PB - Pre-engineered Building - Enter any structure having a functioning kitchen and 4 bath room as a building.

20 PE - Porch, Enclosed - Sketch all "Real Estate" MH additions and attached porches. 4

21 PO - Porch, Open - Sketch all "Real Estate" MH additions and attached porches. 4

22 PR - Porch, Enclosed - Enter any structure having a functioning kitchen and bath room 4 as a building.

23 PS - Pole Shed - Enter any structure having a functioning kitchen and bath room as a 4 building.

24 PVX - Partial Value Override - All parcels having PVX codes must be reviewed in the 4 field annually.

25 QB - Quonset Building - Enter any structure having a functioning kitchen and bath 4 room as a building.

26 RS - Residential Shop Building - Enter any structure having a functioning kitchen and 4 bath room as a building.

27 RSR - Residential Structure, Recreational - Enter any structure having a functioning 4 kitchen and bath room as a building.

28 SFS - Single Family Dwelling used as Storage - Enter any structure having a 4 functioning kitchen and bath room as a building.

29 SMH - Storage, Mobile Home (used as) - Enter any structure having a functioning 4 kitchen and bath room as a building.

30 ST - Stable - Enter any structure having a functioning kitchen and bath room as a 4 building.

31 TRM - Terrace, Masonry - A terrace composed of unbound concrete pavers is Personal 4 Property.

32 UB - Utility Building - Enter any structure having a functioning kitchen and bath room 4 as a building. Appendix 4 - Code Definition and Business Rules Page 103

Cost Approach Business Rule Appendix 1 General - If a residential structure has interior finish, a viable kitchen and bathroom 3 facilities, it shall be encoded as a Building (such will NOT be an OBY Item). However if a structure does not have both a viable kitchen and/or bathing facilities (it must have both) it must be encoded as an OBY Item.

Market Approach Business Rules Appendix 1 Sale Qualification Procedures - Where the returned sales survey confirms the selling 4 price, the net price (after the listed contribution of any personal property to the sale price or cost of any concessions is subtracted) the reviewing appraiser may qualify the sale price, as adjusted, for further use by the Tax Administrator. The selling price thus confirmed in writing, whether or not it equals the raw sale price calculated from the Excise Tax or as adjusted above, is prima fascia evidence of the actual consideration paid.

2 Sale Qualification Procedures - Where the MLS selling price equals the raw selling price 4 calculated from the Excise Tax with no personal property or concessions indicated, the reviewing appraiser may consider the MLS selling price to be prima fascia confirmation of the consideration paid, and qualify the sale.

3 Sale Qualification Procedures - Where the MLS selling price does not equal the raw 4 selling price, the appraiser must confirm the sale directly with a knowledgeable party. The name and phone number of the listing agent and the selling agent are in the MLS record. Only after documenting this contact may the reviewing appraiser qualify the MLS sale price, as adjusted, as the actual consideration paid.

4 Sale Qualification Procedures - Any confirmed sale price contained in a submitted 4 Appraisal Report or otherwise relayed by a North Carolina-certified fee appraiser may be accepted as prima fascia evidence of the actual consideration paid. If the reviewing appraiser finds such an outside-confirmed sale price is in conflict with an already qualified sale price, the appraiser must re-contact the source of the sale data to re-confirm the sale price listed on the CAMA system's records or disqualify the sale for all uses.

5 Sale Qualification Procedures - A sale is “improved” only by a building(s) or very 4 significant OBY item. “Vacant” sales may have numerous less significant OBY item(s).

Income Approach Business Rules Appendix 1 Mis-Improvement - If the estimate of Total Value for a given parcel (via the Income 2 Approach) is less than the land value for that parcel via the CALP module, the appraiser must carefully check and adjust all components of the Income and CALP modules.

Should the Income module's Total Value remain equal to or below the estimate of land value after close review, the structure(s) on the land will represent an economic mis-improvement to the land. The appraiser will apply sufficient Functional Obsolescence to recognize the existence of the improvements with a residual value (and very carefully note the reason). Page 104 New Hanover County Tax Office

Income Approach Business Rules Appendix 2 Residual Land - Residual Land is that part of a parcel's land area that is not currently 2 engaged in generating income for the owner. The appraiser must identify all such land and use the appropriate Land Code in the CALP module to describe such "inactive" land.