§ 4.28.015. Real estate or real property defined.

Latest version.

For the purpose of taxation under this chapter, "real estate" or "real property" shall not include machinery, equipment, vault doors and fixtures, used for purposes of trade, manufacture, business or profession, regardless of attachment to land or buildings, if not essential for the support of the building, structure or superstructure in which housed, and when removable therefrom without material injury thereto. Such enumerated items shall not, however include elevators, plumbing, heating, lighting, lighting and power-generating apparatus, air conditioning apparatus or other machinery or apparatus when employed for the utilization of the building as distinguished from the conduct of a trade, manufacture, business or profession in such building.

(Ord. 4014 § 1, 1947: Ord. 3108 § 2, 1933)

                    
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