A separate Detached Structure Record is filled out for each structure. The "records" tab at the bottom of the screen contains a summary of all Detached Structures included in this record. There is a separate depreciation table used for calculating cost values on detached structures. See Appendix "H".

1. STRUCTURE - (2) This is a list field. The classifications are:

AN - Antenna F - # feet high* AP - Paving / Asphalt S - sq. ft
B1 - Barn GP – 1 story S - sq. ft. B2 - Barn GL – 2 story S - sq. ft.
B5 - Barn GP – 1/2 story S - sq. ft. BD - Barn Dairy S - sq. ft.
BH - Bathhouse S - sq. ft. BM - Boat Marina C - # slips
C6 - Fence Chain 6 F - lineal ft CB - Cabana S - sq. ft.
CC - Car Wash Conv S - sq. ft. CF - Crib Frame S - sq. ft.
CN - Paving concrete. S - sq. ft CP - Carport S - sq. ft.
CS - Car wash Self S - sq. ft. CV - Covered Patio S - sq. ft.
CW - Crib Wire S - sq. ft. CY - Canopy S - sq. ft.
DI - Drive in C - per space DK - Deck Wood S - sq. ft.
FC - Fence Concrete S - sq. ft. FI - Iron Fence S - sq. ft.
FK Fence Block S - sq. ft. FP - Fence Pole F - lineal ft.
FR - Brick Fence. S - sq. ft FS - Fence Stone S - sq. ft.
FW - Fence Wire S - sq. ft. GA - Garage S - sq. ft.
GB - Grain Bin V - H x D** GC - Greenhouse - Comm S - sq. ft.
GL - Garage Loft S - sq. ft. GR - Greenhouse - Res S - sq. ft.
GZ - Gazebo S - sq. ft. HT - Hot Tub C - count
KL - Kennel S - sq. ft. LD - Loading Dock S - sq. ft.
LH - Horiz Lumber St S - sq. ft. LY - Light Yard C - count
LV - Vert Lumber St S - sq. ft. MF - Finished Main Floor S - sq. ft.
MP - Milk Parlor S - sq. ft. OF - Office S - sq. ft.
PA - Pool Above Ground S - sq. ft PF - Pool Fiberglass S - sq. ft.
PG - Pool GTE / CNC S - sq. ft. PN - Pavillion S - sq. ft.
PT - Patio Concrete S - sq. ft. PV - Pool Vinyl S - sq. ft.
RB - Racquetball C - count RC - Rec Building S - sq. ft.
RR - RR Spur F - lineal ft. RW - Retaining Wall S - sq. ft.
S1 - Shed – 1 side open S - sq. ft. S4 - Shed – 4 side open S - sq. ft.
SB - Service Booth S - sq. ft. SC - Silo Concrete V - H x D**
SE - Shed enclosed S - sq. ft. SS - Silo Steel V - H x D**
ST - Storage Shed S - sq. ft. SU - Sauna S - sq. ft.
SW - Silo Wood V -H x D** TC - Tennis Court C - count
TP - Trailer Park C - space UA - Unfinished Area S - sq. ft.
UF - Finished Upper Fl S - sq. ft. W4 - Fence Wood 4 F - lineal ft.
W6 - Fence Wood 6 F - lineal ft. OT - Other D - Sound Value
ON - Onsites $2.00/sq. ft. S - sq. ft.      

* Measure 1 = Height

** Measure 1 = Height and Measure 2 = Diameter. See Marshall and Swift 17-49,50 for Height and Diameter Charts.

2. DESCRIPTION - (#10) This is a character field. The appraiser will NOT fill this field, unless the structure is classified as "OT" other. If the structure is classified as "other", the appraiser is to identify the structure in "description".

3. DETACHED STRUCTURE ASSESSMENT CLASS - (#2) This is a list field. The classifications are: RP - Residential Primary - All detached structures commonly used in connection with a residence i.e., garages, sheds, etc, located on the same acre as the residence).

RS - Residential Secondary - All residential detached structures associated with a secondary use residential building; or a residential detached structure not on the acre with the house; or on vacant land. Also, salvage houses are residential secondary.

CP - Commercial Primary - All detached structures commonly used for residential purposes associated with a primary residence on a commercial property.

CS - Commercial Secondary - All commercial and industrial detached structures not classified as Commercial Primary.

AP - Agricultural Primary - This classification will never apply.

AS - Agricultural Secondary - All agricultural detached structures.

4. UNITS - (#1) This is a list field. Each detached structure has only one method of measurement, this is pre-assigned. Consult the "Detached Structure Types" list to determine the unit of measurement used. The classifications are:

C - Count

F - Lineal Feet

S - Square Feet

D - Dollars

V - Capacity

O - Other

5. QUALITY - (#2) This is a list field. The classifications are:

S - Superior

E - Excellent

VG - Very Good

G - Good

A - Average

F - Fair

P - Low Cost

6. CONDITION - (#2) This is a list field. The classifications are:

S - Superior

E - Excellent

VG - Very Good

G - Good

A - Average

F - Fair

P - Poor

7. INCOME - FLAG - (#1) This is a list field. This flag will indicate detached structure segments that should be added, subtracted, or ignored when generating an income value. The cost program includes only the value of detached structure segments with "Y", "N", or "NULL" (Null will default to "Y"). The classifications are:

Y - Yes - This detached structure segment has been included in the income value.

N - No - This detached structure segment has not been included in the income value. Add this to final income value.

S - Subtract - This detached structure segment should be deducted from the final income value. Subtracted detached structure records do not affect the cost value, they only affect the income.

8. GIS_X - (#10) This is a numeric field. It is used for GIS and is based on state plane coordinate system.

9. GIS_Y - (#10) This is a numeric field. It is used for GIS and is based on state plane coordinate system.

10. ACTUAL YEAR BUILT - (#4) This is a numeric field. This is the actual year the improvements were built.

11. EFFECTIVE YEAR BUILT - (#4) This is a numeric field. This increases or decreases from the actual year built reflecting the true remaining life of the improvement. Remaining life can be accounted for by typical life expectancy of buildings of the same class and usage. (See Effective Age Chart)

12. MEASURE 1 - (#5) This is a numeric field. Used with all unit types.

13. MEASURE 2 - (#5) This is a numeric field. Used only with square feet and capacity.

14. REPLACEMENT COST NEW (RCN) - (#9) This is a numeric field. Replacement cost includes material, labor, and overhead that would be incurred in constructing an improvement having the same utility. This is computer generated.

15. RCN LESS NORMAL DEPRECIATION - (#9) This is a numeric field. This field is the replacement cost new less depreciation. This is computer generated.

16. SOUND VALUE - (#9) This is a numeric field. This allows the appraiser to place a value on the Detached Structure which he/she determines better indicates a fair market value than the calculated value. Note: The Sound Value will override any other value calculated for this Detached Structure.

17. BUILDING NUMBER - (#10) This is a character field. This is the building number.

18. PHYSICAL PERCENT GOOD - (#3) This is a numeric field. (0-100) Defaults to the depreciation tables if not completed. Any appraiser input in this field will over ride the existing depreciation tables. If you enter 90% in physical percent good this represents 10% accrued physical depreciation, and it applies this to the RCN, and not the RCNLD.

19. FUNCTIONAL PERCENT GOOD - (#3) This is a numeric field. (0 - 100) Defaults to 100 if not completed. Expressed as a percentage. This field is used to adjust the cost approach for loss in value due to poor layout, design, etc. This % is multiplied times the physical % good to give a cumulative value.

20. ECONOMIC PERCENT GOOD - (#3) This is a numeric field. (0 - 200) Defaults to 100 if not completed. Expressed as a percentage. This field is used to adjust the cost approach for loss in value due to influences outside the property. It is multiplied times the physical % good and the functional % good to give a cumulative value.

21. PERCENT COMPLETE - (#3) This is a numeric field. (0-100) Defaults to 100 if not filled. This field is used if the improvements were partially finished