Moving expenses for business concerns, nonprofit
organizations and operation of a farm will be on actual costs based upon
receipted bills from recognized movers or in the case of an owner or tenant
performing the moving himself, it would be on an actual cost of hiring
equipment and personnel at prevailing rates in the community for that type of
equipment and personnel. All books and records kept by the owner or tenant
shall be subject to review and audit by a State representative during
reasonable business hours all of which shall be documented in forms agreeable
to the Superintendent of Public Works. Such moving costs shall not include the
moving of any fixtures or equipment that were considered as part of the realty
in the acquisition of the premises and likewise such costs shall not include
any charges at the new location for electric wiring, or plumbing nor for the
remodeling, redecorating or reinforcing of the new structure to accommodate the
equipment or stock of the individual business concern, nonprofit organization
or in the operation of a farm. Whenever moving is performed by a licensed mover
operating under regulatory authority, the amount paid as reimbursement for
actual moving expenses shall not be in excess of th tariffs filed by such mover
with either the Interstate Commerce Commission or the State Public Service
Commission as the case may be.