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PPT Info > Real or Personal? (Personal = movable and income-producing) > Flashcards

Real or Personal? (Personal = movable and income-producing) Flashcards

1
Q

Agricultural irrigation system, including distribution system above or below ground

A

Personal (taxable for PPT purposes)

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2
Q

A/C: Building A/C for comfort of occupants

A

Real (not taxable for PPT purposes)

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3
Q

A/C: Package units, through the wall commercial type

A

Real

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4
Q

A/C: Special process equipment to maintain controlled temperature and humidity

A

Personal

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5
Q

A/C: Window units, through the wall or inserted in window

A

Personal

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6
Q

Air lines for machinery and equipment

A

P

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7
Q

Aluminum pot lines

A

P

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8
Q

Anhydrous ammonia tanks and equipment: Stationary

A

R

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9
Q

Anhydrous ammonia tanks and equipment: Portable

A

P

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10
Q

Ash handling system

A

P

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11
Q

Auto-call and telephone system

A

P

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12
Q

Bar and equipment

A

P

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13
Q

Bins, permanently affixed for storage

A

R

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14
Q

Boilers: Mfg. process

A

P

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15
Q

Boilers: Building services

A

R

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16
Q

Booths for welding

A

P

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17
Q

Bowling alley lanes

A

P

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18
Q

Bucket elevators

A

P

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19
Q

Buildings

A

R

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20
Q

Bulkheads making additional land area to be assessed w/ and as part of the improved land

A

R

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21
Q

Carpeting installed over an existing finished floor.

A

P

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22
Q

Carpeting is the only finished floor.

A

R

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23
Q

Cistern

A

R

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24
Q

Coal handling system

A

P

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25
Q

Cold storage: built-in cold storage rooms

A

R

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26
Q

Cold storage: refrigeration equipment

A

P

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27
Q

Cold storage: prefab walk-in type

A

P

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28
Q

Control booth

A

P

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29
Q

Conveyor: Housing

A

P

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30
Q

Conveyor: Tunnels

A

R

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31
Q

Conveyor: Unit

A

P

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32
Q

Cooling towers used primarily for mfg.

A

P

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33
Q

Cooling towers used primarily for building

A

R

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34
Q

Crane, moving

A

P

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35
Q

Crane, runways including supporting columns or structure and foundation, inside or outside of buildings

A

P

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36
Q

Dock levelers

A

P

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37
Q

Drapes

A

P

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38
Q

Drying rooms: Structure

A

R

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39
Q

Drying rooms: Heating system

A

P

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40
Q

Dust catchers

A

P

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41
Q

Fence, security

A

R

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42
Q

Fire alarm system

A

P

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43
Q

Fire walls masonry

A

R

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44
Q

Floors, computer room

A

R

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45
Q

Foundations for machinery and equipment

A

P

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46
Q

Gaming riverboats

A

R

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47
Q

Gas lines for equipment or processing

A

P

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48
Q

Grain binds, storage

A

R

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49
Q

Grain drying equipment

A

P

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50
Q

Grain elevators

A

R

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51
Q

Grain elevator machinery and equipment

A

P

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52
Q

Grain storage tents (blow-up)

A

P

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53
Q

Greenhouses: Building

54
Q

Greenhouses: Building, plastic cover

55
Q

Greenhouses: Benches and heating system

56
Q

Heating system: building heating for comfort of occupants

57
Q

Heating system: controlled temperature for special purpose

58
Q

Hoist, hoist pits

59
Q

Hydraulic lines

60
Q

Irrigation equipment

61
Q

Kilns: lumber for drying kiln structure

62
Q

Kilns: concrete for drying kiln structure

63
Q

Kilns: circular down draft, beehive kiln

64
Q

Heating or drying system

65
Q

Landscaping, priced with land

66
Q

Laundry, steam generating equipment

67
Q

Lighting: Yard

68
Q

Lighting: Special purpose, inside

69
Q

Lighting: Service station, except building

70
Q

Lighting: Building

71
Q

Mixers and mixing houses

72
Q

Ore bridge foundation

73
Q

Ovens, processing

74
Q

Piping, process piping above or below ground

75
Q

Pits for equipment or processing

76
Q

Pools, swimming

77
Q

Power lines

78
Q

Pumps and motors

79
Q

Pump house, including substructure

80
Q

Racks and shelving, portable or removable

81
Q

Railroad siding, except belonging to railroad

82
Q

Ready-mixed concrete batch plant and equipment

83
Q

Refrigeration equipment

84
Q

Refrigerated display cabinets

85
Q

Sanitary system

86
Q

Satellite dishes, commercial or residential

87
Q

Scale houses

88
Q

Scales

89
Q

Septic system, priced with land

90
Q

Sheds or buildings: permanent, affixed, portable confinement

91
Q

Sheds or buildings: ag open portable pull-type

92
Q

Sheds or buildings: detached storage structures

93
Q

Sheds or buildings: portable utility sheds

94
Q

Signs, including supports and foundation

95
Q

Silos: containing a mfg. process

96
Q

Silos: fam storage

97
Q

Silos: silo equipment

98
Q

Silos: storage

99
Q

Spray pond: masonry reservoir

100
Q

Spray pond: piping and equipment

101
Q

Sprinkler system

102
Q

Stacks: supported individually and servicing heating boilers

103
Q

Stacks: servicing personal property units or a process

104
Q

Steam electric generating facility: equipment

105
Q

Steam electric generating facility: building

106
Q

Stone crushing plant and equipment

107
Q

Storage facilities

108
Q

Storage vaults and doors, including bank vaults and doors

109
Q

Substation: Building

110
Q

Substation: Equipment

111
Q

Tanks: storage only, except as indicated in B and C, above or below ground

112
Q

Tanks (B): used as part of mfg. process

113
Q

Tanks (C): underground gas tanks at service stations

114
Q

Towers, TV or radio broadcasting

115
Q

Transformers

116
Q

Tunnels

117
Q

Tunnels, waste heat or processing

118
Q

Unit heaters: nonportable

119
Q

Unit heaters: portable

120
Q

Unloader runway

121
Q

Ventilating: for mfg. equipment

122
Q

Ventilating: for comfort of employees

123
Q

Walls, portable partitions

124
Q

Water lines, for processing above or below ground

125
Q

Water pumping station, building and structure

126
Q

Water pumps and motors

127
Q

Water treating and softening plant: building and structure

128
Q

Water treating and softening plant: equipment

129
Q

Wells used for potable water, priced with land

130
Q

Wells, pumps, motors, and equipment

131
Q

Wiring, power wiring

PPT Info (2 decks)

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