Section 35-6-02-06-404.02 - Category II errors include:1. Failure to assess or delete garages totaling 400 square feet or larger, and/or upper floors and rooms in residences or other buildings with true values ranging from $5,000 to $50,000.2. Failure to assess or delete utility buildings or other detached buildings larger than 400 square feet in size, excluding prefabricated type buildings.3. Failure to measure any dimension of an improvement within 2 feet.4. Failure to classify any building within one full class (building classification as set forth in the appraisal manual). An incorrect classification of one full class or more is considered an error.5. Decimal areas as set forth in the appraisal manual which are incorrect by .5 or greater.6. Failure to list depreciation of a given improvement within 10 percent (10%) of the depreciation for the actual or effective age as shown in the appraisal manual. Improvements where the county appraiser has noted observed depreciation will not be considered an error unless the observed depreciation has a variance within 20 percent (20%) of actual depreciation. Observed condition shall be used to depreciate buildings with an effective age twenty (20) years and older.7. Failure to use the correct base rate table (high or low table) when valuing improvements.8. Incorrect construction units totaling six (6) to twenty-four (24) units on one building.9. Failure to correctly assess garages or other non-living areas that have been changed to base area.10. Failure to remove improvements that no longer exist and that were on the land roll with values of $5,000 or more.11. Failure to correctly calculate the base and/or adjusted areas of a structure.12. Data entry errors which fall within a range of $5,001 to $50,000 in true value.13. Failure to correctly value land within a tolerance of 20 percent (20%) of market value unless documented on the property record card14. Failure to correctly assess any improvement or extra features, not otherwise listed in the error portion of this rule, for which costs or costs schedules exist in the appraisal manual, providing that the cost of the individual improvement or feature exceeds $5,000.35 Miss. Code. R. § 6-02-06-404.02