The land use ordinances in my town refer only to "structures" -- no
mention of "buildings". Our definition of structure borders on the
absurd in its scope and inconsistency. When the issue comes up in my
role as chair of our Board of Appeals, I often point out that a lawn
chair arguably qualifies as a structure. On the other hand, in
practice, the codes office is generally reasonable in its application
of the definition.
.... Sounds like you and I have the exact same job. What is your guide
line as to what structures pay property taxes?

I am REALLY NOT looking forward to the board of review this spring. At
the last second our wonderful state legislature gutted the homestead
property tax credit. This credit reduced your taxes on the first 100K
of property value. They were smart and got it shoved through with no
one noticing till it was too late.

Talk about a regressive tax. The folks living in the least expensive
homes will really get whacked with a huge tax incease. In our area
that's mostly the people that can least afford it. AND they won't
understand that's its not the county, city or township, and school
that's hitting them.

Karl