Robert S Custer Owns Approximately 97 Acres in Cumberland Valley Township

Robert S. Custer owns approximately 97 acres in Cumberland Valley Township, Bedford County, where he operates a nursery business. In March 2001, Custer purchased a used greenhouse for $1,500,disassembled it, transported it by flatbed pickup truck to his property, where he stored it until May 2004, and then reassembled it. The greenhouse is an arch-shaped structure that is 30 feet by 96 feet in size, and is approximately 12 feet high at its highest point. The greenhouse is constructed by 24 vertical pipes on each side. These vertical pipes are inserted two feet into the ground and are connected at the top to arch-shaped pipes. Plastic covering is attached to the arching pipes and serves as a covering for the structure.
Because of the addition of the greenhouse to the property, the Board increased the assessed value of the buildings on Custer's property for the 2004 tax year from $11,124 to $19,978, an increase of $8,854. Custer appealed to the Board contending that the greenhouse should not be assessed because it was not real estate. Evaluate whether the greenhouse is a fixture, and properly included in the assessment, or personal property. Be sure to consider whether the fact that it is the assessor makes a difference in your evaluation.