Television (for entertainment) Video Cameras/Camcorders 24 24 Video Game Consoles Telephones (Playstation, Wii, Xbox, etc.) 24 Cellular Trend II/C Fax/Phone/Copier Units 30 - W - Pagers 24 Warehouse Equipment Rentals (commercial & residential) 30 Systems (customer owned) 30 Conveyors, Racking, Pallet Jacks, etc. 14 Textile Tent & Awning Mfg. M&E 8.5 Dock Bumpers 16 Theatres / Movie & Cinema Dock Levelers 10 F&F 18 Pallets, Crates, Lugs, Bins, etc. 18 Digital Projection Equipment 24 Production Systems Computers (with direct 24 Projection Equipment 16 electronic link to longer-lived equipment.) Time/Attendance Clocks 24 Scales platform, pallet, truck, etc. 12 – Tire Recapping 14 Scales freestanding electronic 24 – Title Plants Thermal Label/Printers 24 Truck Scales Water Coolers/Dispensers & Bottles (installed) 12 19 Tuxedo Rentals Water Softeners 30 14 Toilets, Portable Water Systems 14 12 Welding Shop Equipment 12 Well Drilling 16 - U - Wind Turbines (Wind Farms) M&E 8.5 Unlicensed & Licensed Vehicles including Trailers Winery Equipment Production Line 16 (including 7.5 – (permanently sited and/or not primarily designed for tanks & bottling line) Winery Equip. Portable Equip. use on public streets and highways; see , (e.g., pumps) 14 “Property – Taxability of Aging Barrels Motor Vehicles”) Upholstery Equipment 16 Innerstaves Utility Meter Equipment Wireless/Cell Telephone Tower Only (locally assessed, e.g. leased 7.5 – Wireless/Cell Telephone Tower & Antenna meters or repeaters) 12 – Wireless/Cell Telephone Antenna Only Meters (including smart meters) 12 24 – Wholesale Store Repeaters, Concentrators, & Cell Masters 18 14 Woodworking Shops M&E 12 - V - Vending Machines - X - 24 Veterinarian X-Ray Equipment (see ) (other than ) 12 Videos (DVDs, Blu-ray Disc, etc) Video Arcade Games see Amusement Games When valuing a manufacturing plant using the trended investment method and you do not see the plant specifically identified in the index, it is suggested that you use an Average M&E 7.5 table. Manufacturing –
Television (for entertainment) 24 Telephones Cellular Trend II/C Fax/Phone/Copier Units 30 Pagers 24 Rentals (commercial & residential) 30 Systems (customer owned) 30 Textile Tent & Awning Mfg. M&E 8.5 Theatres / Movie & Cinema F&F 18 Digital Projection Equipment 24 Projection Equipment 16 Time/Attendance Clocks 24 Tire Recapping 14 Title Plants Truck Scales (installed) 12 Tuxedo Rentals 30 Toilets, Portable 14 - U - Unlicensed & Licensed Vehicles including Trailers 16 (permanently sited and/or not primarily designed for use on public streets and highways; see , “Property Taxability of Motor Vehicles”) Upholstery Equipment 16 Utility Meter Equipment (locally assessed, e.g. leased meters or repeaters) Meters (including smart meters) 12 Repeaters, Concentrators, & Cell Masters 18 - V - Vending Machines 24 Veterinarian (see ) Videos (DVDs, Blu-ray Disc, etc) Video Arcade Games see Amusement Games Video Cameras/Camcorders 24 Video Game Consoles (Playstation, Wii, Xbox, etc.) 24 - W - Warehouse Equipment Conveyors, Racking, Pallet Jacks, etc. 14 Dock Bumpers 16 Dock Levelers 10 Pallets, Crates, Lugs, Bins, etc. 18 Production Systems Computers (with direct 24 electronic link to longer-lived equipment.) Scales – platform, pallet, truck, etc. 12 Scales – freestanding electronic 24 Thermal Label/Printers 24 Water Coolers/Dispensers & Bottles 19 Water Softeners 14 Water Systems 12 Welding Shop Equipment 12 Well Drilling 16 Wind Turbines (Wind Farms) M&E 8.5 Winery Equipment – Production Line (including 7.5 tanks & bottling line) Winery Equip. – Portable Equip. (e.g., pumps) 14 Aging Barrels Innerstaves Wireless/Cell Telephone – Tower Only 7.5 Wireless/Cell Telephone – Tower & Antenna 12 Wireless/Cell Telephone – Antenna Only 24 Wholesale Store 14 Woodworking Shops M&E 12 - X - X-Ray Equipment (other than ) 12 When valuing a manufacturing plant using the trended investment method and you do not see the plant specifically identified in the index, it is suggested that you use an Average Manufacturing M&E – 7.5 table.
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