Md. Code, Tax - Property § 8–114

(a) In this section, “hoophouses” means temporary structures placed on land that are made of plastic attached to hoop–like supports and used for agricultural purposes.

(b) A hoophouse shall be valued as personal property unless:

(1) the supports for the hoophouse are affixed to the land with cement or similar material; or

(2) the hoophouse is placed on a cement or other foundation.