§ 483-c. Temporary greenhouses. 1. For purposes of this section,
"temporary greenhouse" means specialized agricultural equipment having a
framework covered with demountable polyethylene or polypropylene
materials or materials of a polyethylene or polypropylene nature which
is specifically designed, constructed and used for agricultural
production. A temporary greenhouse may include, but is not limited to,
the use of heating devices, water and electrical utilities, and embedded
supporting poles.

2. A temporary greenhouse, as defined in subdivision one of this
section, shall be exempt from taxation, special ad valorem levies, and
special assessments.

3. The exemption provided by subdivision two of this section shall
only be granted upon the application of the owner of the property upon
which such structures are located on a form to be prescribed by the
commissioner. Such application shall be filed on or before the
appropriate taxable status date with the assessor of the municipality
having the power to assess real property. Once an exemption is granted
pursuant to the provisions of this section, no renewal thereof shall be
necessary.