42-13355. Assessing clean rooms as personal
property; definition
A. Clean rooms that are used for manufacturing, processing, fabrication or research
and development of semiconductor products shall be valued and assessed as tangible
personal property.
B. For the purposes of this section:
1. "Clean room" means all property that comprises or creates an environment where
humidity, temperature, particulate matter and contamination are precisely controlled
within specified parameters, without regard to whether the property is actually contained
within that environment or whether any of the property is affixed to or incorporated into
real property.
2. Clean rooms include the integrated systems, fixtures, piping, movable
partitions, lighting and all property that is necessary or adapted to reduce
contamination or to control airflow, temperature, humidity, chemical purity, or other
environmental conditions or manufacturing tolerances, as well as the productions
machinery and equipment operating in conjunction with the clean room environment.
3. Clean rooms do not include the building or a permanent, nonremovable component
of the building that houses the clean room environment.
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