<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-114" title_number="8" title_name="Valuation and Assessment" subtitle_number="1" subtitle_name="General Provisions and Valuation">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>A hoophouse shall be valued as personal property unless:</text>
    <level label="1">
      <text>the supports for the hoophouse are affixed to the land with cement or similar material; or</text>
    </level>
    <level label="2">
      <text>the hoophouse is placed on a cement or other foundation.</text>
    </level>
  </level>
</section>
