These structures are not assessable for Real Property Taxation Purposes.

These silos are not permanently affixed, they rest on concrete pads and can be easily removed without damage to the structure or to the real property. Under the guidelines of P.L.1993, c.251 (S-15) these structures are exempted under the single purpose agricultural or horticultural use criteria. As such, they must be a single use; must be for storage or growing of an agricultural or horticultural commodity; designed or constructed so as to be readily dismantled; and can be marketed or sold separately from the farmland buildings.