Question: Custer owns about 97 acres of land in Bedford County

Custer owns about 97 acres of land in Bedford County, where he operates a nursery business. In March 2001, he bought a used greenhouse for $1,500, disassembled it, transported it by flatbed truck to his property, and stored it there until 2004, when he reassembled it. The greenhouse is an arch-shaped structure that is 30 feet wide by 96 feet long and approximately 12 feet high. The greenhouse is constructed by 24 vertical pipes on each side that are inserted two feet into the ground and connected at the top to arch-shaped pipes. Plastic covering is attached to the arching pipes and serves as a covering for the structure. According to Custer, he never intended this greenhouse to be permanent, but rather to serve as a "starter" greenhouse to be replaced in the future by a more permanent structure. He planned to take it apart and sell it or take it with him if he ever decided to quit the nursery business. Because of the addition of the greenhouse to Custer's property, the local Board of Assessment increased the assessed value of the buildings on the property for the 2004 tax year from $11,124 to $19,978, an increase of $8,854. Custer appealed this, contending that the greenhouse should not be assessed because it was not real estate. Is he correct?

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  • CreatedJuly 16, 2014
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