Section 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
  state   board.  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.