The word "Improvement" simply refers to any and all structures on the land, not considered personal property. It does not refer to any maintenance performed, remodel, additions, removals.
Examples include but not limited to:
- Detached Garages
- Sheds (even if on sleds)
- Grain Bins (Dryers, legs, auguers are considered Personal Property and are not part of the overall value of the Grain Bin)
- Pools (Include Above-Ground and Inground models as well as decks and patios/aprons surrounding the pool)
- Basketball / Tennis Courts
- Decks, Patios
- ANYTHING that sits on the ground is considered an improvement to the Land.
Department or Board / Council / Commission: