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thank you, Wanda, for your response to my cry for help - so far I have one yes, one no - so do you do woodsheds? - we have an arbitrary policy of not taxing anything under 100 sq ft  so we should do these 20 x 24 canopies but people are claiming the sellers say they are not taxable and sounds like you believe them - one of our homeowners has boarded up the sides, but still no concrete, but neither does his 10x18 three sided woodshed - hard to draw the line.  Thanks again for your input, Donna