I agree with Randy on this one. You have a landlord who is using the storage building to house equipment that will maintain his property. I have a neighbor that does this exact thing, and in my observation, the structure is not used for personal, family, or household purposes. He stores lawn equipment, tools, and other materials he uses to upkeep his properties. In my opinion, this is clearly a business purpose and would not meet the qualifications for the detached structure exemption.
Now, I could see this situation swinging the other way if the circumstances were different (the owner stores personal items in the structure) but that didn't appear to be the case based on your description.
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Adam Witmer, CRCM
All statements are my opinion, not those of my employer, and should not be taken as legal advice.
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