§246-33.1  Crop shelters.  Any other law
to the contrary notwithstanding, any permanent structure constructed or
installed on any taxable real property consisting of frames or supports and
covered by rigid plastic, fiber glass, or other rigid and semi-rigid
transparent or translucent material, and including wooden laths, used primarily
for the protection of crops shall be exempted in determining and assessing the
value of such taxable real property for ten years or for a period of ten years
from the first day of January following commencement of construction or
installation of the structure on the property for such purpose; provided that
any temporary structure so constructed or installed and covered by flexible
plastic or other flexible transparent or translucent material, used for such
purpose, shall be so exempted not subject to the ten-year limitation; provided
further that such exemption shall continue only so long as the structure is
maintained in good condition.  Only structures used for commercial agricultural
or 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]