Does any county have a policy on how Residential accessory buildings are assessed?

Right now our policy is --- if it is on the property it is taxable. We have a few citizens questioning that decision, saying that accessory buildings that are brought in on a truck or isn't attached to the ground shouldn't be taxed. I just want to know how other counties deal with this situation. Do you tax a building if is not permanently attached to the land or if it is brought in on a truck?

Requested by: Jeannie Haddock

Email: jhaddock_pikeco@bellsouth.net