LAND WITH MINOR IMPROVEMENTS

LAND WITH MINOR IMPROVEMENTS is a tract of land that:
(a) does not involve any BUILDING OR OTHER STRUCTURE; or
(b) involves BUILDINGS OR OTHER STRUCTURES, or other improvements, located underground or substantially at ground level, with a total assessed valuation, excluding land, of less than $2,000, as determined from the assessment rolls in effect on the applicable date on which such USE is changed, damaged or destroyed, or terminated, in accordance with the provisions of Sections 52-32, 52-52 or 52-72 (Land with Minor Improvements).