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0 <br />(11) Aircraft, which shall be valued by means of a <br />recognized pricing guide or a percentage or percentages of <br />original cost. <br />(12) Tangible personal property used in a research and <br />development business, which shall be valued by means of a <br />percentage or percentages of original cost. <br />(13) Computer hardware used by businesses primarily <br />engaged in providing data processing services to other nonrelated <br />or nonaffiliated businesses, which shall be valued by means of a <br />percentage or percentages or original cost. <br />(14) All tangible personal property employed in a <br />trade or business other than that described in paragraphs (1) <br />through (13) of this section, which shall be valued by means of a <br />percentage or percentages of original cost. <br />(b) All other categories of tangible personal property, <br />including without limitation, household goods and personal <br />effects, domestic and farm animals, agricultural products and <br />farm machinery and implements, are exempted from city taxation. <br />• (c) Notwithstanding the foregoing, household appliances in <br />rental property, including, without limitation, refrigerators, <br />stoves ranaes, microwave ovens, dishwashers, trash compactors, <br />clothes dryers, washing machines, garbage disposals and air <br />conditioning units are deemed to be fixtures and shall be <br />assessed as part of the real property in which they are located. <br />(d) Except as provided in subsection (c) above, all such <br />categories of personal property, while valued by differing <br />methods, shall be subject to the same annual tax rate. For <br />categories of property valued by recognized pricing guides, the <br />commissioner may use a computer proqram to extend individual <br />values. <br />Sec. 10-18.2. Machinery and tools subject to taxation; <br />valuation method. <br />(a) Machinery and tools used in manufacturina, mining, <br />processing or reprocessing, broadcasting, cable television, <br />dairy, dry cleaning or laundry businesses are a separate <br />classification for tax purposes, and shall be annually assessed <br />by the commissioner and subjected to an annual levy at a rate <br />equal to or less than that applied to tangible personal property. <br />All such machinery and tools shall be valued by means of <br />depreciated cost or a percentage or percentages of original <br />• total capitalized cost, excluding capitalized interest. <br />