50 IAC 4.2-4-10 Determination of property as real or personal

Sec. 10. (a) The following guide is intended to assist in the identification of property as either real or personal. The use of a unit of machinery, equipment, or a structure determines its classification as real or personal property. If the unit is directly used for manufacturing or a process of manufacturing, it is personal property. If the unit is a land or building improvement, it is real property. (b) Land improvement – Real includes the following: (1) Retaining walls, piling and mats for general improvement of site, private roads, walks, paved areas, culverts, bridges, viaducts, subways and tunnels, fencing, reservoirs, dikes, dams, ditches, canals, and drainage. (2) Fixed river, lake, or tidewater wharves and docks. (3) Permanent standard gauge railroad trackage, bridges, and trestles. (4) Walls forming storage yards and fire protection dikes. Note that on-site utility piping, such as sanitary and storm sewers, potable water and fire prevention lines, and gas lines are considered as on-site improvement costs and are valued with the land. (c) Buildings – Real includes structural and other improvements to buildings, including: (1) foundations; (2) walls; (3) floors; (4) roof; (5) insulation; (6) stairways; (7) partitions; (8) loading and unloading platforms; (9) canopies; (10) areaways; (11) systems for heating; (12) air conditioning; (13) ventilation systems for employee comfort; (14) sanitation; (15) fixed fire protection; (16) lighting; (17) plumbing, and drinking water; and (18) building elevators and escalators. (d) Miscellaneous includes the following: Property Type Agricultural irrigation system including distribution system above or below ground Personal Air conditioning Building air conditioning for comfort of occupants Real Package units, through the wall commercial Real Special process to maintain controlled temperature and humidity Personal Window units, through the wall or inserted in window Personal Air lines for machinery and equipment Personal Alarm systems Fire alarm system Personal Security alarm system Personal Aluminum pot lines Personal Anhydrous ammonia tanks and equipment Stationary Real Portable Personal Appliances for income producing properties Personal Ash handling system, pit and framing related to system Personal Asphalt mixing plant and equipment (movable) Personal Auto-call and telephone system Personal Bar and equipment Personal Bins, permanently affixed for storage Real Boilers Manufacturing process Personal Building service Real Booths for welding Personal Bowling alley lanes Personal Bucket elevators (open or enclosed including casings) Personal Building, such as specially constructed storage, poultry, or livestock processing buildings – (not including machinery or equipment) Real Bulkheads making additional land area to be assessed with and as part of the improved land Real Carpeting, commercial Real or Personal depending on the circumstances The real property assessment includes a finished floor. If the carpet is installed over an existing finished floor, then carpeting becomes personal property. If, as in the case of many newer buildings, carpeting has been specified and is the only finished floor, then carpeting is assessed as real property. Cistern Real Coal, handling system Personal Cold storage Built-in cold storage rooms Real Cold storage refrigeration equipment Personal Cold storage, prefab walk-in type Personal Control booth Personal Conveyor Housing Personal Tunnels Real Unit including belt and drives Personal Cooling Towers Primary use for manufacturing Personal Primary use for building Real Crane Moving crane Personal Runways, including supporting columns or structure and foundation, inside or outside of buildings Personal Dock levelers Personal Drapes Personal Drying rooms Structure Real Heating System Personal Dust catchers Personal Fence, security Real Fire walls, masonry Real Floors, computer room Real Foundations for machinery and equipment Personal Gaming riverboats Real Gas lines for equipment or processing Personal Grain bins, storage Real Grain drying equipment Personal Grain drying equipment (such as: augers, aerators) Personal Grain elevators (commercial, industrial), storage, silos, tanks, cupolas, working house, head-house, milling space Real Grain elevator machinery and equipment (commercial, industrial) such as legs (inside or outside), conveyors, spouting, hopper scales, man lifts, aeration systems, grain cleaners, grain dryers, mechanical grain dumping equipment, loading and unloading systems, truck scales, all processing machinery and equipment Personal Grain storage tents (blow-up) Personal Gravel plant – machinery and equipment Personal Greenhouses Building Real Building, plastic cover, in place on assessment date Personal Benches and heating system Personal Heating system Building heating for comfort of occupants Real Special purpose to maintain controlled temperature Personal Hoist, hoist pits Personal Hoop buildings Year-round use (a building improvement) Real Short-term use (seasonal or not a building improvement) Personal Hydraulic lines Personal Irrigation equipment Personal Kilns Lumber, drying kiln structure Real Concrete block, drying kiln structure Real Circular down draft, beehive Real Heating or drying system Personal Landscaping, priced with land Real Laundry, steam-generating equipment Personal Lighting Yard Personal Special purpose, inside Personal Service station (except building) Personal Mixers and mixing houses Personal Nonautomotive equipment attached to excise vehicles Personal Ore bridge foundation Personal Ovens, processing Personal Piping, process piping above or below ground Personal Pits for equipment or processing Personal Pools, swimming, in-ground or above-ground Real Power generators Personal Power lines and auxiliary equipment Personal Pumps and motors Personal Pump house (including substructure) Real Racks and shelving (portable or removable) Personal Railroad siding (except belonging to railroad) Real Ready-mix concrete batch plant and equipment Personal Refrigeration equipment Personal Refrigerated display cabinets Personal Sanitary system Real Satellite dishes Commercial use Personal Residential use Personal Scale houses Real Scales Truck or railroad scales, including pit Personal Dormant scales Personal Septic system (priced with land) Real Sheds or buildings Permanent, affixed or portable confinement buildings Real Agricultural open portable pull-type Personal Detached storage structures Real Portable utility sheds Real Signs, including supports and foundation Personal Silos Containing a manufacturing process Personal Farm storage silos Real Silo equipment Personal Storage Real Spray pond Masonry reservoir Real Piping and equipment Personal Sprinkler system Real Stacks Supported individually and servicing heating boilers Real Servicing personal property units or a process Personal Steam electric generating facility Equipment Personal or Distributable Property Building Real Stone crushing plant, equipment Personal Storage facilities, permanent of masonry or wood Real Storage vaults and doors, including bank vaults and doors Real Substation Building Real Equipment Personal Tanks Short term, portable Personal Storage only (except as indicated below) above or below ground Real Used as a part of a manufacturing process Personal Underground gasoline tanks at service stations Personal Towers, cellular, TV or radio broadcasting Personal Transformers Personal Tunnels Real Tunnels, waste heat, or processing Personal Unit heaters, nonportable Real Unit heaters, portable Personal Unloader runway Personal Ventilating Ventilating system for manufacturing equipment Personal Ventilating system for comfort of employees Real Walls, portable partitions Personal Water lines, for processing above or below ground Personal Water pumping station, building and structure Real Water pumps and motors Personal Water treating and softening plant Building and structure Real Water treating and softening equipment Personal Wells used for potable water, priced with land Real Wells, pumps, motors, and equipment Personal Wiring – power wiring Personal