42-15066. 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 purposes of this section, "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. Clean room:
1. Includes 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 production machinery and equipment operating in
conjunction with the clean room environment.
2. Does not include the building or a permanent, nonremovable component of the
building that houses the clean room environment.
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