CCA Classes - Class CCA Number Rate 1 Most buildings made...

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CCA Classes Class Number Description CCA Rate 1 Most buildings made of brick, stone or cement acquired after 1987, including their component parts such as electric wiring, lighting fixtures, plumbing, heating and cooling equipment, elevators, and escalators 4% 3 Most buildings made of brick, stone or cement acquired before 1988, including their component parts as listed in Class 1 above 5% 6 Buildings made of frame, log, stucco on frame, galvanized iron, or corrugated metal that are used in the business of farming or fishing, or that have no footings below ground, fences and most greenhouses 10% 7 Canoes, boat and most other vessels, including their furniture, fittings, and equipment 15% 8 Property that is not included in any other class such as furniture, calculators and cash registers (that do not record multiple sales taxes), photocopy and fax machines, printers, display fixtures, refrigeration equipment, machinery, tools costing $200 or more, and outdoor advertising billboards and greenhouses
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This note was uploaded on 11/19/2010 for the course ME 3232 taught by Professor Lyon during the Fall '10 term at University of New Brunswick.

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