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Also along the lines of kazoo some areas will charge additional property taxes for a "permanent building", but not for a moveable.
I would think that a poured pad might be considered permanent. Most folks around where I live get two large timbers (depends on size of shed) and build a framed floor over the two timbers called skids. Once built the entire thing can be slid around a little (may require tractor etc.) or even moved to a new location on a trailer.
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