These Guidelines are intended to assist the Board of Assessors in determining the proper classification of property according to its use. The coding structure has a three digit level of detail. The first digit indicates a major classification. The second digit is a major division and the third digit is a subdivision, both within the major classification of property. If the guidelines do not include a three digit code for a specific property use, the assessor should use the code that most appropriately identifies the property’s use. For example, the assessor would use codes 321-326 to classify a retail condominium, based on the use of the property.