Laws, Regulations & Annotations

P

630.0000 PERSONAL PROPERTY

Annotation 630.0025

630.0025 Plastic Sheets Covering Strawberry Fields. Plastic sheets used to cover strawberry fields for the nine-month growing season are not assessable to the grower for property tax purposes if they are acquired after the lien date and disposed of before December 31. While the plastic sheets are physically attached to the ground, they are temporary and impermanent. Thus, an objective observer would not consider them to be permanently annexed to the realty. Therefore, the plastic sheets should be treated as personal property for property tax purposes. C 6/25/1998.