2008
Valuation Schedules
Class
15 – Semiconductor Manufacturing Equipment
Examples of
Class 15 Property Include:
| Clean
Room Equipment |
Photo
Mask and Wafer Manufacturing Equipment |
| Crystal
Growing Equip. |
Semiconductor
Chemical and Gas Systems |
| Deionized
Water Systems |
Semiconductor
Electrical Systems |
| Encapsulation
Equipment |
Semiconductor
Test Equipment |
The
following schedule is recommended for valuing Class 15 property
in the 2008 assessment year:
|
Year of Acquisition |
Percent Good of Acquisition Cost |
| 2007 |
47% |
| 2006 |
34% |
| 2005 |
24% |
| 2004 |
15% |
| 2003 and
prior |
6% |
Class 15,
Semiconductor Manufacturing Equipment, is Defined as:
Equipment
used exclusively in the production of semiconductor products.
The semiconductor
manufacturing industry is subject to significant economic and functional
obsolescence due to rapidly changing technology and economic conditions.
|
 |