§246-33.1  Crop shelters.  Any other lawto the contrary notwithstanding, any permanent structure constructed orinstalled on any taxable real property consisting of frames or supports andcovered by rigid plastic, fiber glass, or other rigid and semi-rigidtransparent or translucent material, and including wooden laths, used primarilyfor the protection of crops shall be exempted in determining and assessing thevalue of such taxable real property for ten years or for a period of ten yearsfrom the first day of January following commencement of construction orinstallation of the structure on the property for such purpose; provided thatany temporary structure so constructed or installed and covered by flexibleplastic or other flexible transparent or translucent material, used for suchpurpose, shall be so exempted not subject to the ten-year limitation; providedfurther that such exemption shall continue only so long as the structure ismaintained in good condition.  Only structures used for commercial agriculturalor horticultural purposes shall be included in the exemption. [L 1970, c 57,§1; am L 1972, c 78, §1; am L 1975, c 157, §14]