Classification Guide

A Items

DescriptionClass
Adding Machines - Office Machines

3

Air Conditioners / Swamp Coolers 8
Air Filtration Systems 8
Aircraft Parts Tools and Dies 25
Alarm Systems 3
Amplifier / Microphones 3
Amusement Rides 8
Apartment Furniture 5
Apparel Racks 5
Aquarium 5
Asphalt Paving Equipment 13
Asphalt Batch Plants 13
ATM Machines 3
Auditorium Seating 5
Automotive Lifts and Jacks 8
Automotive Lube Equipment 8
Automotive Emission Testing Machines 3
Automotive Engine Analysis Machines 3
Automotive Service & Repair Equipment 8
Awnings 5

B Items

DescriptionClass
Baby Cribs 5
Backhoe & Front Loader, Tractors 13
Bakery Equipment 8
Bar Equipment 8
Barbecue Ovens 8
Barricades 1
Bars & Backbars 5
Bath Mats 1
Batteries 1
Battery Chargers 8
Beauty and Barber Shop/Salon Fixtures 5
Beauty and Barber Shop/Salon Equipment 3
Bed Spreads, Bed Sheets & Linens 1
Beds Hotel / Motel 5
Beds - Medical 7
Beer Coolers 8
Benches 5
Bicycles - Rental 3
Billboard Signs 16
Bill Changer 3
Bins 5
Blankets 1
Blast Furnaces 8
Blinds / Shades 5
Blowers 8
Boat Docks - Portable 5
Boats 31 feet in length & longer 17
Boilers 8
Books & Libraries 1
Booths, Sheds & Kiosks - Portable 5
Bottling Equipment 8
Bowling Alley Pin Setters & Equipment 8
Break - Sheetmetal 8
Brewery / Distilling Equipment 8
Broadcasting / Receiving Equipment 8
Bradcast Towers 16
Broilers 8
Buffers, Floor 8
Buildings and Sheds - Portable 5
Bun Warmers 8
Butcher Blocks and Tables 5

C Items

DescriptionClass
Cabinets 5
Cable Sytems, Buried 16
Cable TV Broadcasting Equipment 8
Cable TV Connection / Distribution 8
Cable TV Headends 8
Cad / Cam Systems Software 1
Cad / Cam Systems Equipment 12
Calculators 3
Cameras, Film and Digital 3
Camcorders / TV Broadcast Cameras 3
Camping Gear - Short Life 1
Camp Stoves 3
Candy Manufacturing Furnace 8
Canning Equipment 8
Canopies 5
Car Wash Equipment 8
Carbonated Drink & Juice Dispensers 8
Carpet Cleaners 8
Carpeting 3
Carts, All Types 5
Cash Boxes 5
Cash Registers & Point of Sale Machines 3
Cashier Islands 5
Casting Equipment 8
Catwalks 5
CAT Scanners - Medical 2
Cell Phones, all portable phone devices 3
Cement Batch Plants 13
Cement Pump Trucks 6
Cement Forms 1
CEREC Systems 2
Chairs , Benches & Stools 5
Chair Floor Mat 5
Check Protectors 3
Checkout Counters 5
Chemical and Gas Syst - Semiconductor 15
Choppers, Food 8
Clean Room Equipment- Semiconductor 15
Cleaning / Polishing Equipment, (all types) 8
Cleaning & Maintenance Supplies Supplies
Clothes Dryers 8
Clocks & Time Register Clocks 3
CNC Lathes - Computer 2
Coffee Grinder & Maker 8
Coffee Pots and Urns 1
Coils-Refrigeration 8
Coin and Bill Changing Machines 3
Coin Counting Machines 8
Computers, Mainframe, LAN & Personal 12
Computer Peripherals & Components 12
Computer Software 1
Computerized Assembly Machinery 2
Computer Integrated Machinery 2
Computer Driven Mills & Lathes 2
Compaction Equipment - Construction 13
Compressors - Industrial 8
Compressors - Construction 13
Concrete Forms 1
Confectionery Equipment 8
Construction Equipment 13
Containers, Shipping and Storage 16
Conveyor Rack Systems 8
Conveyors & Rollers - Industrial Systems 8
Conveyors - Mining & Construction 13
Cooling Towers 8
Copiers & Copy, Fax, Printer Combinations 12
Couches 5
Counters (all types) 5
Counters Checkout 5
Cranes, Hoists and Lifts- Industrial 8
Crane Mobile Vehicles 6
Crawler Loaders & Cranes 13
Creamery Equipment 8
Credit Card Imprinters 3
Crushers - Construction 13
Crystal Growing Equip - Semiconductor 15
Curbing Machine 8
Currency Counters 3
Cylinder Hone Machines 8

D Items

DescriptionClass
Dairy Cases - Refrigerated 8
Darkroom Equipment 8
Data Processing Equipment & Peripherals 12
Decorations 5
Dehydrators- Food 8
Deionized Water Systems- Semiconductor 15
Dental Equipment - Medical 7
Desks 5
Diamond Color Meter 8
Dies - Short Life 1
Digital Movie Projectors 2
Dinette Sets 5
Disc Drives - Computer 12
Dishwashers 8
Display Cases (Non Refrigerated) 5
Display Fixtures 5
Distilling Equipment 8
Ditchers - Construction 13
Dividers, Room 5
Dolleys & Carts 5
Donut Making Equipment, Bakery 8
Dough Sheeters, Bakery 8
Draperies / Rods 5
Dressers, Nightstands & Hutches 5
Drill Rigs- Non-Petroleum 8
Drill Rigs- Petroleum 20
Drive-Up Window Equipment, Bank 3
Drum Micrometers 8
Dry Cleaning Equipment 8
Deep-Fryers 8
Dumpsters, Lift Types 8
Duplicating Machines 3

E Items

DescriptionClass
Electric Car Charging Station 8
Electrical Systems- Semiconductor 15
Electrical Power Generating Equip. & Fixt. 27
Electrolysis Machines - Medical 7
Encapsulation Equipment- Semiconductor 15
Exam Tables - Medical 7
Excavators - Construction 13
Exercise & Gym Equipment 5
Exhaust Systems 8
Expansion Boards 12
Expresso Machines & Latte Makers 8
Eye Examination Equipment - Medical 7

F Items

DescriptionClass
Fabric Mills* 8
Fans & Vent Systems 8
Fax Machines 3
Fiber Optic Lines 5
File Cabinets & Rolling File Systems 5
File Servers - Computer 12
Finishers / Iron Presses 8
Fire Extinquishers, Portable 5
Floor Cleaners, Sweepers & Polishers 8
Flag Poles 5
Flumes 8
Food Cutting and Slicing Machinery 8
Food Preperation Equipment 8
Food Processing Plant Equipment* 8
Food Warmers 8
Forklift, Propane or Battery Powered 8
Forklift, Gas or Diesel - Construction 13
Foundry Machinery & Equipment 8
Fountain Drink Dispensers 8
Freeze / Slush Machines 8
Fuel & Lubricants Supplies
Furniture 5

G Items

DescriptionClass
Garbage Cans 5
Gas Lines - Petroleum 8
Gas Pumps & Dispensers 20
Generators - Portable Construction Type 13
Generators - Backup systems 8
Glasswasher / Motorbrush 8
Glazer 8
Global Positioning Equipment 3
Golf Carts 8
Gondola Shelving 5
Graders - Construction 13
Grain Elevator Bins (non farm) 16
Graphic Systems Equipment - Computer 12
Greenhouses (Retail) 5
Griddles, Electric and Gas 8
Grills & Hoods 8
Grinders, Food 8
Grinders - Shop 8
Grocery Display & Storage Fixtures 5
Guidance Control Systems 3
Guns & Fire Arms 5

H Items

DescriptionClass
Hanging Racks 5
Hard Drives - Computer 12
Heaters, Portable 3
Heating Systems 13
Heavy Equipment, Construction, Mining 13
Hoists - Electric 8
Hoists and Lifts - Auto & Manufacturing 8
Hoods, Vent Fans & Fire Extinguishers 8
Hospital Equipment & Fixtures 7
Hot Air Balloons 26
Hot Tub / Jacuzzi - Above Ground 8
Humidifiers 8
Hydraulic Jacks - Portable 8
Hydraulic Excavators - Construction 13
Hydraulic Cranes - Construction 13

I Items

DescriptionClass
Ice Cream Machines 8
Ice Manufacturing Machines 8
Ice Merchandisers 8
Incinerators 8
Industrial Equipment* 8
Injection Molding Equipment 8
Intercom Systems 3
Ironers 8
Ironing Boards 5

J Items

DescriptionClass
Jacks, Industrial 8
Jigs - Short Life 1
Juke Box 3

K Items

DescriptionClass
Keratometer - Medical 7
Kilns - Dry and Tunnel 8
Kitchen Appliances 8
Key Card Coder - Hotel 3
Key Machines, all Types 5
Kiosk Carts & Booths 8
Kiosk Vending Machines 3

L Items

DescriptionClass
Ladders 5
Lamps, Arc 5
Lamps, Infrared 5
Lamp - Table 5
LAN Systems Hardware- Computer 12
LAN Systems Software 1
LCD Panel Pen and Touch Input Displays 12
Lathes, Mechanical (Non CNC) 8
Laundry / Dry Cleaning Equipment 8
Lawn Mowers & Landscape Equip. 8
Lasers-Hair Removal/Dermatological 8
Lenses - Medical 7
Lensometer - Medical 7
Library & Media Materials / Books 1
Lifts - Personnel / material, Gas or Diesel 13
Lifts - Personnel / material, Propane or Battery 8
Lighting Fixtures 5
Linens, Towels, Etc. 1
Loader / Backhoes 13
Loading Racks 5
Lockers 5
Locomotive 16
Logging Equipment 13
Long Wall Mining Equipment 13
Lube Systems & Devices 13
Luggage Carts and Racks 5
Lumber Mill Equipment 8

M Items

DescriptionClass
Machine Shop Equipment* 8
Machinery, Production and Processing 8
Maid Carts 5
Malt / Shake Mixers 8
Mammography Units 2
Manicure Tables & Fixtures 5
Manicure/Pedicure Instruments 3
Manufacturing Equipment* 8
Meat Blocks 5
Meat Cases - Refrigerated 8
Meat Lockers 8
Meat Packing & Processing Equipment 8
Medical Equipment, Instruments & Fixtures 7
Menu Boards 5
Mesoptomer - Medical 7
Metal Fabrication Equipment* 8
Metal Working Tools 8
Microscope 8
Microwave Communication Equipment 3
Microwave Ovens 8
Milk Processing Equipment 8
Milling Equipment 8
Miniature Golf Course Fixtures 5
Mining Heavy Equipment 13
Mirrors 5
Mixers - Industrial 8
Mixers - Cement 13
Modems - Computer 12
Molds -Short Life 1
Mortuary Equipment 8
Motion Picture Prints 1
Motor Homes (Uniform Fee) 14
Motorcycles & Scooters- Street (Age Based) 11
Motorcycles & ATV's - Off-Highway (Age Based) 9
MRI Machines - Medical 2
Musical Instruments 5

N Items

DescriptionClass
Natural Gas Exploration Equipment 20
Night Depositories 5
Nightstands 5
Nitrous Oxide Systems and Tanks 7

O Items

DescriptionClass
Off- Highway Recreation Vehicles (Age Based) 9
Off Highway Trucks (Non-Licensed) 6
Office Furniture (except office machines) 5
Office Machines (Non Computer) 3
Office Supplies Supplies
Oil and Gas Exploration Equipment 20
Oil and Gas Well Equipment 20
Ophthalmoscope - Medical 7
Optical Equipment - Medical 7
Oscilloscope 3
Ovens 8

P Items

DescriptionClass
Packaging Equipment* 8
Paint Mixing and Dispensing Equip. 8
Paint Spray Booths 8
Pallet Lifts / Jacks 8
Pallets 1
Partitions, Movable 5
Patterns, Jigs and Dies - Short Life 1
Pattie Machines 8
Paving Machines - Construction 13
Pavement Sweepers 13
Peelers - Vegetable 8
Pet Grooming Supplies Supplies
Pet Grooming Equipment 3
Petroleum Drilling Equipment 20
Petroleum Processing Equipment 20
Petroleum Refining Equipment 20
Phone Systems 3
Photo Film Processors- One Hour Type 3
Photo Mask- Semiconductor 15
Photographic Laboratory Equipment 8
Physical Therapy Machines 5
Pickling Machines 8
Pie and Pizza Dough Rollers 8
Pie Presses 3
Pile Driving Equipment - Construction 13
Pinball Machines 3
Pipelines & Pipe Systems 16
Piping - Industrial 8
Pizza Ovens 8
Planters 5
Plants, Decorative 1
Platforms - Portable 5
Play Ground Equipment 5
Plotter 12
Pneumatic Tube Systems - Banks 3
Podium 5
Point of Sale Equipment - Retail 12
Porta-Potties 5
POS Scanners 12
POS Thermal Printers 3
Pool Tables, Ball & Cue Racks, Sticks 5
Popcorn Makers 8
Postage Meters - Office Machines 3
Pots, Pans & Utensils 1
Power Lines / Lighting - Portable 8
Power Tools 8
Precision Tools 8
Prep Tables - Temperature Controlled 8
Pressure Cookers 8
Printer - 3D 3
Printing Equipment* 8
Printing Presses* 8
Processing Equipment - Industrial 8
Production Equipment, Radio & TV 3
Produce Tables 5
Programable Embroidery Machines 12
Proof Boxes 8
Puffers 8
Pulley Tracks 8
Pumps - Air, Water and Fuel 8

Q Items

DescriptionClass
Quarry Equipment 13

R Items

DescriptionClass
Racks 5
Radio Telemetry Units (RTU) - Petroleum 20
Railroad Cars 10
Reach In Coolers 8
Reformer / Hydro heaters - Industrial 8
Refuse Containers, Roll Off Types 16
Refrigerators & Freezers 8
Refrigerated Display Cases 8
Re-Injection Equipment - Petroleum 20
Rental Media: CDs DVDs, Games Blu-ray (see notes below) ***
Rental Computer Game Players 3
Replacement Parts Supplies
Rent to Own Merchandise 3
Rentals, Small Equipment 3
Reservation Terminals 3
Retail Fixtures 5
Retarders 8
Revolving Roasters 8
Riveting Machines 8
River Rafts 5
Roll Dividers 8
Roller Machinery 8
Roofing Equipment & Tools 8
Rotary Presses* 8

S Items

DescriptionClass
Safe Deposit Boxes 5
Safes 5
Sanding Machines 8
Satellite/Cable Converters/DVR Boxes 12
Satellite Dishes and Antennas 5
Sawmill Machinery & Equipment 8
Saws 8
Scaffolding 5
Scales - Electric 3
Scales - Non- Electric 8
Scales - Truck 16
Scanners, Bar Code 3
Scoreboard 5
Scrapers - Construction 13
Screens - Mining 13
Screens - Movie 5
Scuba Gear- Rental 3
Semiconductor Manufacturing Equipment 15
Service Station Equipment 8
Sewing Machines 8
Shadow Boxes 5
Shampoo Chairs 5
Sheds, Portable & Moveable Structures 5
Sheeters and Molders 8
Shelves 5
Shirt Presses 8
Shoe Repair Machinery 8
Shopping Carts, Retail 3
Shopping Cart, Ride On, Battery Powered 8
Showcases 5
Shredding Machinery 8
Signs, Incl. Mechanical and Electrical 5
Silverware and Utensils 1
Silkscreen Fixtures 5
Sinks - Free Standing 5
Ski Lift Towers 16
Skid Steer Loaders - Construction 13
Slicers 8
Slurry Machinery 8
Small Equipment Rentals 3
Smelter Equipment 8
Snow Cats 13
Snow Removal Equipment 8
Soda Fountains 8
Software (Packaged) 1
Solar Energy Fixtures & Systems/Panels 16
Sound Systems 3
Spas, all types 5
Speech Synthesizers 3
Spotlights 5
Spotting Boards 8
Spray Guns 8
Stamping , Metal Machinery 8
Steam Cleaners and Irons 8
Steam Lines / Boilers 8
Steam Tables 8
Sterilizers - Medical 7
Storage Boxes & Magazines 5
Stove Hoods / Vents & Fans 8
Stoves - Electric and Gas 8
Stripping Machines 8
Studio Equipment Sound & Video 3
Subscriber Connection, CATV 8
Surgiscope - Medical 7
Surveillance Camera Systems 3
Survey Devices 3
Sweeper Vehicles - Non-Licensed 13
Swimming Pool Equipment & Fixtures 5

T Items

DescriptionClass
Tables 5
Tanks, Bulk Storage 16
Tanks, Portable 5
Tanning Booths and Beds 5
Tape Drives - Computer 12
Tape Memory Units - Computer 12
Telephones Incl. Cellular 3
Telephone Poles 5
Televisions 5
Teller Cages 5
Tents 3
Test Equipment- Semiconductor 15
Theater Seating 5
Thermometer - Medical 7
Ticket Dispensers 3
Time Clocks 3
Tire Changing and Repair Equipment 8
Tire Recapping Equipment 8
Tire Racks - Portable 5
Toasters 5
Toilets - Portable 5
Tonometer - Medical 7
Tools, Hand & Power 8
Tooling, Industrial - Short Life 1
Topogometer - Medical 7
Towels & Linens 1
Towers, Cell Phone, Broadcast, Ski Lift 16
Toys 1
Tracks, Railroad 5
Tractors W/Backhoes & Front Loaders 13
Trailers - Boat (Age Based) 21a
Trailers - Commercial 21
Trailers- Non-Commercial (Age Based) 21a
Trailers- Camping -Tent (Age Based) 18a
Trailers- Office & Concession 5
Trailers- Travel & 5th Wheel (Age Based) 18
Transmitting Towers 16
Trays 5
Trench Boxes 5
Truck Campers (Age Based) 18a
Trucks - Heavy & Med Duty (Unlicensed) 6
Tuxedo & Costume Rentals 1
Typesetting Equipment 8
Typewriters & Office Machines 3

U Items

DescriptionClass
Utilities - On-Site 8
Ultrasound (Sonography) Equipment 2
Uniforms 1
Utensils 1

V Items

DescriptionClass
Vacuum Cleaners 8
Vacuum Systems - Built-In 8
Valve Grinders 8
Vats 5
Vent Fans & Hoods 8
Vertexometer - Medical 7
Veterinary Equipment 7
Video Game Machines 3
Video Recording Machines (VCR's) 3
Video Tapes & CD's - Non Rental 1
Video Tapes, DVD Blu-ray & CD's Rentals (see notes below) **
Vise 8
Vision Testing Equipment- Medical 7

W Items

DescriptionClass
Wafer Manufacturing Equip - Semiconductor 15
Waffle Irons 8
Walk-In Refrigerators & Coolers (Portable) 8
Wall Mounted Displays and Cabinets 5
Warmers 8
Washer Extractors 8
Washing Machines and Dryers 8
Water Fountains and Dispensers 5
Water Heaters / Processors 8
Water Purification Equipment 8
Water Slides 5
Water Softener Systems 8
Weaving Machinery 8
Welders, all types 8
Well Boring Rigs - Truck Mounted 6
Wheel Balancing & Alignment Equipment 8
Wheel Bearing Packing Tools 8
Wind Powered Electrical Generator Tower&Equip. 16
Wine Barrels 5
Winding Machinery 8
Wiring & Cable (see notes below) #
Wood Floors - Portable 5
Wood Shop Machines 8
Wrecking & Demolition Equipment 8

XYZ Items

DescriptionClass
X-Ray Machines - Medical 7

* This type equipment may be classified as Computer Integrated (Class 2). To be classified as computer integrated, the machine must fit the following criteria:

  • The machine cannot operate without the computer and the computer cannot perform functions outside the machine.
  • The machinery and computer is sold as a single unit. If the machine and computer are purchased as separate units
  • The machine must be valued as Class 8 Property and the computer as Class 12 Property.
  • The machine must be able to perform multiple functions and is controlled by a programmable central Processing unit.
  • The total cost of the machine and computer combined is depreciated as a unit for income tax purposes.
  • The capabilities of the machine cannot be expanded by substituting a more complex computer.

# Wiring and Cable is valued in the same class as the equipment it services.

** Rental video tapes, CD's, DVD's, Blu-ray and computer games are to be valued at $15 per unit for the first year and $3.00 per unit thereafter.

Supplies are valued and assessed on hand, at cost including freight-in, on January 1st. Supplies include consumable items not held for sale in the ordinary course of business.