Source: https://vacode.org/58.1-3505/
Timestamp: 2018-09-20 17:05:33
Document Index: 696866944

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 4', '§ 46', '§ 46', '§ 4', '§ 58', '§ 58']

Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt (§ 58.1-3505)—Virginia Decoded - Virginia Decoded
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35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
1 Tangible Personal Property Tax
§ 58.1-3505 Classification of farm animals, certain grains, . . .
§ 58.1-3505
Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt
A. Farm animals, grains and other feeds used for the nurture of farm animals, agricultural products, farm machinery and farm implements are hereby defined as separate items of taxation and classified as follows:
8. Farm machinery other than the farm machinery described in subdivision 10, and farm implements, which shall include equipment and machinery used by farm wineries as defined in § 4.1-100 in the production of wine.
12. Motor vehicles that are used exclusively for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665, 46.2-666, or 46.2-670.
13. Trucks or tractor trucks as defined in § 46.2-100, that are exclusively used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7 or for the transport of farm-related machinery.
C. Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100 and other agricultural products shall be exempt from taxation while in the hands of a producer.
Code 1950, § 58-829.1:1; 1976, c. 560; 1979, c. 576; 1980, c. 314; 1984, cc. 150, 675; 1993, c. 866; 1998, c. 332; 2004, c. 556; 2012, c. 272.
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