General Information
WHAT PROPERTIES MUST BE APPRAISED

REAL PROPERTY - the physical land and appurtenances affixed to the land, e.g., structures. The term "land," "real estate," "realty" and "real property" are often used interchangeably.

TANGIBLE PERSONAL PROPERTY - any item other than real estate that is used in a business and has value. It includes such assets as furniture, computers, tools, machinery, signs, equipment, leasehold improvements, supplies and leased equipment.

MINERALS

CENTRALLY ASSESSED PROPERTIES - commonly thought of as railroads, appraised by the Department of Revenue.

MOBILE HOMES & MANUFACTURED HOMES - when permanently in place with a real property (RP) decal.

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