§ 23-27.3-109.1.3.5 - Temporary greenhouse defined.

SECTION 23-27.3-109.1.3.5

   § 23-27.3-109.1.3.5  Temporary greenhousedefined. – A temporary greenhouse means specialized agricultural equipment having aframework covered with demountable polyurethane materials or materials ofpolyurethane nature and lacking a permanent and continuous foundation, which isspecifically designed, constructed and used for the culture and propagation ofhorticultural commodities. A temporary greenhouse may include, but is notlimited to, the use of heating devices, water and electrical utilities, andsupporting poles embedded in non-continuous concrete. A temporary greenhouse bythis definition is a temporary structure. A temporary greenhouse shall beexempt from property taxes.