California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 2 - Assessment
Article 2 - Classification of Property
Section 124 - Examples
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(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.
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
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
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.
