“Livestock farm modernization or expansion” means the construction, the improvement, or the acquisition of buildings or facilities, or the acquisition of equipment, for livestock housing, confinement, feeding, or waste management, including the following, if used exclusively related to livestock and if acquired and placed in service in this state during taxable years that begin after December 31, 2005, and before January 1, 2014: a.
(a)#
Birthing structures.
(b)#
Rearing structures.
(c)#
Feedlot structures.
(d)#
Feed storage and handling equipment.
(e)#
Fences.
(f)#
Watering facilities.
(g)#
Scales.
(h)#
Manure pumping and storage facilities.
(i)#
Digesters.
(j)#
Equipment used to produce energy.
(k)#
Fish hatchery buildings.
(l)#
Fish processing buildings.
(m)#
Fish rearing ponds.
m. Fish rearing ponds.