“Equipment” means devices which are not permanently affixed and are used exclusively for a farming or forestry purpose that, upon being situated or relocated, does not affect the utility of the underlying land, such as, but not limited to:

1. (a) Transportable animal shelters;
2. (b) Seasonal tunnels;
3. (c) Portable irrigation pumps; or
4. (d) Tree sap collection devices.

Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19