The Marshall/Swift Manual includes refrigeration units in Markets, Fast Food, Restaurants, and Convenience Stores. The Marshall/Swift PC program includes refrigeration units in the same properties. If an assessor is appraising a property other than those mentioned above (Service Station, Store, etc.) which has a cold storage box outside the perimeter walls of the store and permanently attached to a slab, the box is to be considered real property and added to the assessment in "other" charges. The following rates should apply:

1. 50 sf - $ 5,750
2. 100 sf - $ 8,250
3. 150 sf - $10,250
4. 200 sf - $11,750

Larger boxes should be rated from Sec. 58, pg. 1 in the M/S manual. The charge is entered on the "Additions" screen. The cost is entered as a flat charge and the "Options" column should read T11/86M.

Cold storage warehousing must have the refrigeration costs added for properties worked from both the Marshall/Swift Manual and PC programs. The charges are also found in Sec. 58, pg. 1. When using the M/S PC program, the cost is entered as a flat charge and the "Options" column should read T11/86M.