2006 Code of Virginia § 58.1-3505 - Classification of farm animals, certain grains, agricultural products, farm machinery, farm impleme...

58.1-3505. Classification of farm animals, certain grains, agriculturalproducts, farm machinery, farm implements and equipment; governing body mayexempt.

A. Farm animals, grains and other feeds used for the nurture of farm animals,agricultural products, farm machinery and farm implements are hereby definedas separate items of taxation and classified as follows:

1. Horses, mules and other kindred animals.

2. Cattle.

3. Sheep and goats.

4. Hogs.

5. Poultry.

6. Grains and other feeds used for the nurture of farm animals.

7. Grain; tobacco; wine produced by farm wineries as defined in 4.1-100 andother agricultural products in the hands of a producer.

8. Farm machinery other than the farm machinery described in subdivision 10,and farm implements, which shall include equipment and machinery used by farmwineries as defined in 4.1-100 in the production of wine.

9. Equipment used by farmers or farm cooperatives qualifying under 521 ofthe Internal Revenue Code to manufacture industrial ethanol, provided thatthe materials from which the ethanol is derived consist primarily of farmproducts.

10. Farm machinery designed solely for the planting, production or harvestingof a single product or commodity.

11. Privately owned trailers as defined in 46.2-100 that are primarily usedby farmers in their farming operations for the transportation of farm animalsor other farm products as enumerated in subdivisions A 1 through A 7 of thissection.

B. The governing body of any county, city or town may, by ordinance dulyadopted, exempt in whole or in part from taxation, or provide a differentrate of tax upon, all or any of the above classes of farm animals, grains andfeeds used for the nurture of farm animals, farm machinery, implements orequipment set forth in subsection A.

C. Grain; tobacco; wine produced by farm wineries as defined in 4.1-100 andother agricultural products shall be exempt from taxation while in the handsof 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.)