Cal. Code Regs. tit. 18 § 124

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 124 - Examples

(a) The listing that follows is illustrative of the application of the foregoing rules to various items of property and is not intended to be inclusive of all items of property required to be classified. For the specific items listed, the classification shown will be followed unless there are persuasive distinguishing facts which warrant other classification. However, nothing herein requires classification of an item of property to be dependent upon anything more than what is reasonably manifested by outward appearances, and nothing herein shall preclude the application, to a value estimate of a combination of properties of more than one class, of a percentage representing the appraiser's determination of the amount attributable to each class.

(b) The foregoing rules of classification, together with the following listing, relate solely to classification of property and not to evaluation thereof.

(1) Land

Air rights

Alfalfa

Artichokes

Asparagus

Bushes

Contoured Ground

Date palms, 4 to 8 years old

Ditches

Embankments

Fill (except on property owned by county, municipal corporation or public district)

Graded ground

Grasses, perennial, natural or planted

Levees

Leveled ground

Minerals

Roads, unpaved

Shrubs

Strawberry plants

Timber, standing

Water rights

Wells, oil and water

(2) Improvements

Air conditioner, built-in

Alarm system

Awnings

Back bars

Beds, wall

Blast furnaces

Blinds

Boilers, built-in

Booths, restaurant

Booths, spray paint

Bowling lanes

Breakwaters, artificial (above fill)

Buildings

Cabinets, built-in

Carpets, wall-to-wall

Cash boxes, service station, attached to stands

Check-out stands, built-in

Compressors

Computer components operating an improvement, for example an elevator

Concrete flatwork

Coolers, built-in

Cooler, water evaporator, attached to main line

Counters, bank

Counters, restaurant

Cranes, on fixed ways

Dams (except small earthen)

Drinking fountains

Ducts

Elevators

Escalators

Exhaust systems, built-in

Fences

Fill (on property owned by county, municipal corporation or public district)

Flagpole

Floor covering, hard surface

Flumes

Foundations

Fruit trees, taxable planted (except date palms under 8 years of age)

Furnishings, built-in

Grape stakes, in place

Grape trellises

Kilns

Kitchen appliances, built-in

Laundry machines, launderette

Lighting fixtures

Machinery, heavy or attached, inside or outside of building

Music systems, coin and electric boxes attached to booth or counters

Nut trees, taxable planted

Organs, pipe

Ovens, bake, attached

Partitions, affixed

Piling, for support of structure

Printing press, built-in

Pumps, fixed

Radiators, steam

Railroad spurs

Refrigerator, built-in

Roads, paved

Safe deposit box nests, if attached to building

Safes, imbedded

Scales, truck

Screens, theatre

Shelves, attached

Signs attached to buildings

Signs, on separate supports

Sink, built-in

Sprinkler system, lawn

Sprinkler system, fire

Sprinkler system, agricultural (except portable)

Stoves, built-in

Tanks, buried

Tanks, butane, propane and water softener, unburied but which remain in place

Tellers' cages

Towers, radio and television

Utilities, on-site

Vault doors

Vaults

Vines, taxable, planted

Walls

Cal. Code Regs. Tit. 18, § 124

1. New NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
2. Amendment designating first and second paragraphs as subsections (a) and (b), redesignating former sections (a) and (b) as new subsections (b)(1) and (b)(2), and amending subsection (b)(2) filed 5-6-98; operative 6-5-98 (Register 98, No. 19).

Note: Authority cited: Section 15606, Government Code. Reference: Sections 110, 401, 401.5 and 601, Revenue and Taxation Code.