Taxed on wood shed?

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No wonder the South is filling up with Yankees. Here in NC we call them half-backers because they first fled to FL and then moved halfway back.

I just moved out of NC, this is hilarious. I was stationed at Fort Bragg and lived in Salisbury for few years after I got out before moving to Maine. Yankees did ruin NC. It was great until property skyrocketed and only wealthy retiring northerners could afford it.
 
When I took early retirement from Ma Bell in 93 we planned on moving to the Tryon region. After several visits and seeing most of the cars were from NJ,NY or PA we decided to stay here
 
When dad built his wood 'shed' he didn't put a roof on it so it wouldn't be taxable. He's in Jefferson County. He said it was then a rack and not a shed, but then put tarps over the top. He has a funny way of interpreting/making up the rules so not sure if this was really true.

Another distant family member up in St. Lawrence Co (I don't know them, but they host a family reunion every year I've never been up to) dad tells me they bring their camper up there and made all sorts of small building without permit at all... was under the impression they were small enough to avoid this, but maybe they just did it under the radar (but why else make them separate and small?). They have a kitchen & dining building, a bathroom building, a couple sleeping buildings, and another couple buildings for lounging, storage buildings, etc.

I'm looking at moving back in the state myself (yes, I'm serious) looking at several different areas but trying to find the least taxed, least restrictive zoning area of the north country (or within an hour or so from Albany if such a place exists). Mainly been looking St. Lawrence and Franklin Counties, maybe Lewis or Jefferson (where I am from). Really wanted to be near the southern Adirondack mountains and within 60 miles or so from a good job in Albany and found so many great deals on cheap property (like way cheaper than Ohio) but when I look into the taxes... just too much... and probably why there are so many great properties that are dirt cheap and been for sale for many months/years. I have found low tax and inexpensive lots, but still not sure about zoning and all that.

It seems to me a daunting task to actually research zoning. A lot of this information doesn't seem easily searchable, and seems like it goes by each individual town, not county, and I'm looking in a huge area over say 5-6 counties. And then there is APA zoning which apparently is completely separate and in addition to local zoning. Dad tells me not to even mess with APA area but that is really where I'd like to be, but just outside 'the blue line' would work too.