YARDS
Rural yards
to handle stock are valued according to the utility rule. If they are strong and
serve their purpose in containing the animals they are designed for,
they have substantial value.
Sheds should be on well drained soil and
with good sanitation. Special regulations under the various health
and local government acts will apply to intensive farm sheds such as
on a
dairy
farm.
Fixed
yards may have to be depreciated as portable yards increase in
popularity:
