The title of this article is "An Ordinance Exempting Farm Animals,
Certain Grains, Agricultural Products, Farm Machinery, Farm Implements
and Equipment, Household Goods and Personal Effects from Personal
Property Taxation by Buchanan County, Virginia."
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:
A. Horses, mules and other kindred animals;
F. Grains and other feeds used for the nurture of farm animals;
G. Grain; tobacco; wine produced by farm wineries, as defined in § 4.1-100
of the 1950 Code of Virginia, as amended, and other agricultural products
in the hands of a producer;
H. Farm machinery other than the farm machinery described in Subsection
J, and farm implements, which shall include equipment and machinery used by farm wineries as defined in § 4.1-100 of the 1950 Code of Virginia, as amended, in the production of wine;
I. Equipment used by farmers or farm cooperatives qualifying under § 521
of the Internal Revenue Code to manufacture industrial ethanol, provided
that the materials from which the ethanol is derived consist primarily
of farm products; and
J. Farm machinery designed solely for the planting, production or harvesting
of a single product or commodity.