§8–114.

    (a)    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.

    (b)    A hoophouse shall be valued as personal property unless:

        (1)    the supports for the hoophouse are affixed to the land with cement or similar material; or

        (2)    the hoophouse is placed on a cement or other foundation.