Here in Missouri any structure is subject to real estate tax. I have a 8 x 12 chicken coop and a 6 x 10 garden shed and I pay taxes on both. It's come to around $25 per year is all as out buildings are taxed at a rate less then residential or commercial buildings.
But here is the funny story, here in Missouri we also pay personal property tax on things such as vehicles, boats, motorcycles, ATV's and livestock. Pets are excluded from the tax. (real estates taxes here are not as high as most states so they have to get the money from somewhere).
So, two years ago when property in my area was being re-accessed apparently the accessor saw my chickens made a note and and checked my tax records and saw that I was not claiming them as personal property. So when I got my personal property tax bill last December much to my surprise I was being taxed on 22 chickens (I actually have 29, she can't count). The bill is itemized and I was to pay a whopping tax of $4.50 on my 22 chickens.
Well, keep in find that the tax is on livestock and not pets (those not kept for the intention of making a profit) so I scheduled a hearing to appeal my taxes. I appeared in front of the "tax person" and explained that my chickens were pets and not kept for profit. Believe it or not he made me provide a financial statement showing that I had no income and write a statement that they were kept as pets. When he requested this I looked at him and asked "you really are going to waste the tax payers money and have me schedule a new appointment and come back and take up someone's time for $4.50?" He's respone "it's the law"
My tax dollars at work!!!!!!