§ 8-114. Valuation of hoophouses

MD Tax-Prop Code § 8-114 (2019) (N/A)
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(a)    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)    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.