Will you distinguish between “grain bins” and “silos” for the purposes for the agricultural exemption?

Grain bins are specifically named in law as being exempt agricultural equipment when purchased by qualified farmers. Grain bins are structures with augers, fans, and related equipment designed to dry the grain to a state desired for market. Conversely, silos are structures designed to contain
silage and cause a heated fermentation process to convert the harvested silage to a state desired to feed the cattle, usually during the winter. Silos are structures that are clearly realty. A silo or
materials to build the silo continue to be subject to tax. There is no specific listing for an exemption for silos in the statute.

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