1. I. Demountable, plastic-covered greenhouses shall be exempt from taxation as provided by RSA 72:6, if all of the following qualifications are met:

   1. (a) Removal of the demountable greenhouse will not affect the utility of the underlying real estate.
   2. (b) The demountable greenhouse is not permanently affixed to the underlying real estate with concrete or similar non-portable footings.
   3. (c) Removal of the demountable greenhouse can be accomplished without significant damage to the greenhouse and will not render the greenhouse unfit for subsequent use as a demountable greenhouse.
   4. (d) The demountable greenhouse is specifically designed, constructed, and used for culture, propagation, and protection of agricultural products.
   5. (e) The demountable greenhouse is not used for the retail sale of any non-agricultural products.

2. II. For purposes of this section, the term "demountable, plastic-covered greenhouse" means:

   1. (a) Framework.
   2. (b) Coverings.
   3. (c) Electric services not fixed to the underlying real estate.
   4. (d) Benches.
   5. (e) A source of heat not fixed to the underlying real estate.
   6. (f) A source of ventilation not fixed to the underlying real estate.
   7. (g) An irrigation system not fixed to the underlying real estate.
3. III. Nothing in this section shall be construed in any way to change or affect the current use laws under RSA 79-A and the rules adopted in furtherance of RSA 79-A.

Source. 1998, 296:1, eff. April 1, 1999.