Real or Personal? (Personal = movable and income-producing) Flashcards
Agricultural irrigation system, including distribution system above or below ground
Personal (taxable for PPT purposes)
A/C: Building A/C for comfort of occupants
Real (not taxable for PPT purposes)
A/C: Package units, through the wall commercial type
Real
A/C: Special process equipment to maintain controlled temperature and humidity
Personal
A/C: Window units, through the wall or inserted in window
Personal
Air lines for machinery and equipment
P
Aluminum pot lines
P
Anhydrous ammonia tanks and equipment: Stationary
R
Anhydrous ammonia tanks and equipment: Portable
P
Ash handling system
P
Auto-call and telephone system
P
Bar and equipment
P
Bins, permanently affixed for storage
R
Boilers: Mfg. process
P
Boilers: Building services
R
Booths for welding
P
Bowling alley lanes
P
Bucket elevators
P
Buildings
R
Bulkheads making additional land area to be assessed w/ and as part of the improved land
R
Carpeting installed over an existing finished floor.
P
Carpeting is the only finished floor.
R
Cistern
R
Coal handling system
P
Cold storage: built-in cold storage rooms
R
Cold storage: refrigeration equipment
P
Cold storage: prefab walk-in type
P
Control booth
P
Conveyor: Housing
P
Conveyor: Tunnels
R
Conveyor: Unit
P
Cooling towers used primarily for mfg.
P
Cooling towers used primarily for building
R
Crane, moving
P
Crane, runways including supporting columns or structure and foundation, inside or outside of buildings
P
Dock levelers
P
Drapes
P
Drying rooms: Structure
R
Drying rooms: Heating system
P
Dust catchers
P
Fence, security
R
Fire alarm system
P
Fire walls masonry
R
Floors, computer room
R
Foundations for machinery and equipment
P
Gaming riverboats
R
Gas lines for equipment or processing
P
Grain binds, storage
R
Grain drying equipment
P
Grain elevators
R
Grain elevator machinery and equipment
P
Grain storage tents (blow-up)
P