They will typically be found in the classified section somewhere.I found out when they are published by calling the courthouse.

Are things different for social security benefit calculations than they are for classifying the dollars for FICA taxation?

I would classify each of the below items as either a betterment, adaptation, or restoration, so it would fall under the 'improvements' side of the 'repairs vs improvements' argument. 

I thought I would ask you this.In taking my CE in Oregon .. there was a module on equitable interest and how equitable interest has now been classified in Oregon as a activity that requires a RE license.. 

@Sheryl Griffin,Obviously, your new bank is where you want to be.I was going to suggest using a SIC code which indicates "Other Real Estate Related" business. 

I am looking into classifying our rental property activities in the most tax advantaged fashion possible.

And, is there more clarification as to what is classified as an "improvement"? 

Also look at the classified section of newspapers.Good LuckGino

How do you classify your tenants?

The correct system to depreciate rentals is the Modified Accelerated Cost Recovery System (MACRS) which classified different types of property into different categories and allows you to depreciate them appropriately.