Land. "Land" may be either the raw
undeveloped land, or improved to the extent a site is created. A "site" exists
when land has been improved by site developments to the point that it is, or is
ready to be, used for the purpose intended.
Site developments are improvements to the
land that become so intertwined with the land as to become inseparable.
Examples are: fill, grading and leveling, utility facilities (sewer, water,
etc.), cost of developer's activities and profit that accrues to the land,
including but not limited to: permits, advertising, sales commissions,
developer's profit and overhead, insurance coverage, and any other improvements
to the land necessary to improve it to become a site. Site developments are
synonymous with site improvements, land improvements, and site preparation.
Site developments consist of both "offsite developments" and "onsite
(i) Offsite developments are
land improvements provided to the site. These include but are not limited to
items such as streets, curbs, sidewalks, street lighting, storm drains, and
utility services such as electricity, water, gas, sewer and telephone lines.
(ii) Onsite developments (OSD) are
land improvements within the site which support the buildings or other property
uses. These include but are not limited to items such as grading, fill,
drainage, wells, water supply systems, septic systems, utility connections,
extension of utilities to any structure(s), retaining walls, landscaping,
graveled driveway area. Onsite development is synonymous with onsite
all specially assessed farm and forest land appraisals the value of onsite
developments included as part of the land value will be listed as a separate
item on the land record. An exception to this procedure is the appraisal of
taxable improvements on exempt federal land. In this situation, the onsite
development value shall be carried as a separate item on the improvement
(C) The value of site
development may be higher or lower than the total cost of its components and is
determined by the contribution of the site developments to the market value of
Buildings, structures, improvements, machinery and equipment. These are
improvements on the land and are real property when erected upon or affixed to
(A) Erected Upon. "Erected upon"
means assembled, built or constructed and permanently situated on real property
and adapted to use in place. For example, a large piece of machinery or
equipment is set upon a foundation without being fastened thereto, but is
integrated with the building by the use of special foundations, special wiring,
electrical panels and switches, plumbing, venting, access ramps, openings and
other forms of construction.
Affixed To. "Affixed to" means being annexed or attached to the real property
by bolts, screws, nails or by being built into the structure. Also, items may
be constructively affixed to the land or building and considered real property
by virtue of their weight or size. Some examples include but are not limited
to: pipeline milking equipment, milk bulk tanks, seed cleaning equipment,
bowling alley lanes, pin setters, and scoring equipment, rock crushing plants,
foundries, smelters, paper machines, newspaper presses, sawmills, plywood
machinery and presses, aluminum reduction machinery and cannery equipment.
(C) When machinery, equipment or
fixtures are affixed to or erected upon real property and owned separately from
real property, they are assessable as real property to the owner as provided in