rate:
(a) All real estate, to wit: Houses, excluding house
trailers and mobilehomes, buildings permanently attached to land
or connected with water, gas, electric or sewage facilities,
buildings, lands, lots of ground and ground rents, trailer parks
and parking lots, mills and manufactories of all kinds,
furnaces, forges, bloomeries, distilleries, sugar houses, malt
houses, breweries, tan yards, fisheries, and ferries, wharves,
all office type construction of whatever kind, that portion of a
steel, lead, aluminum or like melting and continuous casting
structures which enclose, provide shelter or protection from the
elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill, mine,
manufactory or industrial process, and all other real estate not
exempt by law from taxation. Machinery, tools, appliances and
other equipment contained in any mill, mine, manufactory or
industrial establishment shall not be considered or included as
a part of the real estate in determining the value of such mill,
mine, manufactory or industrial establishment. No office type
construction of whatever kind shall be excluded from taxation
but shall be considered a part of real property subject to
taxation. That portion of a steel, lead, aluminum or like
melting and continuous casting structure which encloses,
provides shelter or protection from the elements for the various
machinery, tools, appliances, equipment, materials or products
involved in the mill, mine, manufactory or industrial process
shall be considered as part of real property subject to
taxation. No silo used predominately for processing or storage
of animal feed incidental to operation of the farm on which it
is located, no free-standing detachable grain bin or corn crib
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