Classification of Structure. Structures, other than those specified in §A(3) of this regulation, used for the purpose of housing, storing, or protection of grain or other commodity from the elements, shall be classified as real property and assessed accordingly. Nothing in this section may be construed to classify structures as personal property where equipment or machinery is installed to maintain a suitable climate or temperature necessary to the preservation of the stored grain or commodity. Structures including the equipment or machinery used in the cleaning, drying, processing, mixing, and blending of grain or other commodities used exclusively for the processing operation of the grain or other commodity, shall be classified as personal property and assessed accordingly. Machinery and equipment (aeration equipment, auger loading and unloading tubes) installed in the structures referred to in §A(3) of this regulation shall be classified as personal property and assess accordingly. This same determination is extended to include all types of storage tanks, including oil tanks, chemical tanks, and any other structure built for the purpose of storing a product. These tanks should be considered real property and assessed accordingly.