10-6-132. Classification of buildings and structures.
Buildings and structures, other than normally occupied dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages, which are used exclusively for agricultural purposes and situated on agricultural land, are hereby specifically classified for tax purposes as agricultural property and shall be assessed as similar nonagricultural property.
Source: SL 2008, ch 44, §10; SL 2021, ch 44, § 44.