“Dairy farm modernization or expansion” means the construction, the improvement, or the acquisition of buildings or facilities, or acquiring equipment, for dairy animal housing, confinement, animal feeding, milk production, or waste management, including the following, if used exclusively related to dairy animals and if acquired and placed in service in this state during taxable years that begin after December 31, 2003, and before January 1, 2014: a. Freestall barns. b. Fences. c.
(a)#
Freestall barns.
(b)#
Fences.
(c)#
Watering facilities.
(d)#
Feed storage and handling equipment.
(e)#
Milking parlors.
(f)#
Robotic equipment.
(g)#
Scales.
(h)#
Milk storage and cooling facilities.
(i)#
Bulk tanks.
(j)#
Manure pumping and storage facilities.
(k)#
Digesters.
(l)#
Equipment used to produce energy.