Current with changes from the 2024 Legislative Session
Section 8-114 - Valuation of hoophouses(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.