single purpose agricultural or horticultural structure
(13) Single purpose agricultural or horticultural structure (A) In general The term “single purpose agricultural or horticultural structure” means— (i) a single purpose livestock structure, and (ii) a single purpose horticultural structure. (B) Definitions For purposes of this paragraph— (i) Single purpose livestock structure The term “single purpose livestock structure” means any enclosure or structure specifically designed, constructed, and used— (I) for housing, raising, and feeding a particular type of livestock and their produce, and (II) for housing the equipment (including any replacements) necessary for the housing, raising, and feeding referred to in subclause (I). (ii) Single purpose horticultural structure The term “single purpose horticultural structure” means— (I) a greenhouse specifically designed, constructed, and used for the commercial production of plants, and (II) a structure specifically designed, constructed, and used for the commercial production of mushrooms. (iii) Structures which include work space An enclosure or structure which provides work space shall be treated as a single purpose agricultural or horticultural structure only if such work space is solely for— (I) the stocking, caring for, or collecting of livestock or plants (as the case may be) or their produce, (II) the maintenance of the enclosure or structure, and (III) the maintenance or replacement of the equipment or stock enclosed or housed therein. (iv) Livestock The term “livestock” includes poultry.