Offset Lithographic Sheet Fed Printing Presses

Scope of Study

Offset lithography is a printing process in which the image area and the non-image area co-exist on the same plane, rather than raised (in the letterpress process) or etched (in the gravure process). The two basic varieties of offset lithography are sheet fed offset lithography and web offset lithography. The valuation factors are intended to be applied to sheet fed offset lithography printing presses.

The offset lithographic printing unit has three principal cylinders: a plate cylinder, to which the inked image on a plate is attached, a blanket cylinder, to which the offset blanket is attached, and an impression cylinder, which carries the paper through the printing unit and provides a solid surface against which the offset blanket can impress the image on the paper or other surface.

The valuation factors are not intended to be applied to plateless or non-impact printing presses (i.e., digital printing or quick printing) or web fed (continuous fed) printing presses. Additionally, the valuation factors are not intended to be applied to other equipment used in print production, such as "prepress" equipment (used to transform an original into a state that is ready for reproduction for printing) and "postpress" equipment (equipment used to finish or bind the printed material).

Status of Study

Date Description of Task
03/16/09 Board management approved the industry's petition
10/27/09 Offset Lithographic Sheet Fed Printing Presses Meeting
12/15/09 Property Tax Committee to hear presentation of Offset Lithographic Sheet Fed Printing Presses Team's recommendation for Board's consideration
12/17/09 Staff released Letter to Assessors 2009/063 transmitting 2010 revision of AH 581 which incorporated offset lithographic factors.