§ 8-114. Valuation of hoophouses

Latest version.

   (a) "Hoophouses" defined. -- In this section, "hoophouses" means temporary structures placed on land that are made of plastic attached to hoop-like supports and used for agricultural purposes.

(b) Valuation; exception. -- A hoophouse shall be valued as personal property unless:

   (1) the supports for the hoophouse are affixed to the land with cement or similar material; or

   (2) the hoophouse is placed on a cement or other foundation.

HISTORY: 1993, ch. 339; 2007, ch. 5, § 7.

                    
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