Commercial nursery or farm greenhouse determined to be real property are to be valued in accordance with the instructions provided in the appropriate cost manual.

The permanency of the structure should be considered when determining if it is real property or personal property. The size of the structure, its use, and the building materials utilized are among the items that will indicate permanency.

Evidence that the structure is frequently moved will be justification for the assessor to note its existence on the property record card with "0" value and to forward this determination to the personal property division.

Privately used greenhouses, on residential property are to be valued in accordance with Procedure 019/015/040.