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2008 Valuation Schedules

Class 13 – Heavy Equipment

Examples of Class 13 Property Include:

Construction Equipment Cranes, Construction Types
Compaction Equipment Backhoes
Excavators Graders
Batch Plants Loaders
Mining Equipment Pavers
Quarrying Equipment Pavement Sweepers
Log Skidders & Loaders Snow Cats
Portable Conveyers Scrapers

The following schedule is recommended for valuing Class 13 property in the 2008 assessment year:

Year of Acquisition Percent Good of Acquisition Cost
2007 61%
2006 57%
2005 54%
2004 51%
2003 47%
2002 44%
2001 41%
2000 37%
1999 34%
1998 30%
1997 27%
1996 24%
1995 20%
1994 and prior 17%

Class 13, Heavy Equipment, is Defined As: Mobile machinery used in the construction, forestry and quarry industries as well as equipment used in the processing of construction materials, i.e. cement and asphalt.

2008 model year equipment purchased in 2007 is valued at 100 percent of acquisition cost.