§ 483-c. Temporary greenhouses. 1. For purposes of this section,\n"temporary greenhouse" means specialized agricultural equipment having a\nframework covered with demountable polyethylene or polypropylene\nmaterials or materials of a polyethylene or polypropylene nature which\nis specifically designed, constructed and used for agricultural\nproduction. A temporary greenhouse may include, but is not limited to,\nthe use of heating devices, water and electrical utilities, and embedded\nsupporting poles.\n 2. A temporary greenhouse, as defined in subdivision one of this\nsection, shall be exempt from taxation, special ad valorem levies, and\nspecial assessments.\n 3. The exemption provided by subdivision two of this section shall\nonly be granted upon the application of the owner of the property upon\nwhich such structures are located on a form to be prescribed by the\ncommissioner. Such application shall be filed on or before the\nappropriate taxable status date with the assessor of the municipality\nhaving the power to assess real property. Once an exemption is granted\npursuant to the provisions of this section, no renewal thereof shall be\nnecessary.\n
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