§ 9-62. Farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment.

The following farm animals, grains, feeds, agricultural products, farm machinery and farm implements shall constitute separate classes of tangible personal property and shall be exempt from taxation as tangible personal property:

(a)

Horses, mules and other kindred animals; except that horses, mules and other kindred animals used in conjunction with riding schools, academies or similar establishments, for educational or recreational purposes, shall not be included in this class.

(b)

Cattle.

(c)

Sheep and goats.

(d)

Hogs.

(e)

Poultry.

(f)

Grains and other feeds used to nurture farm animals.

(g)

Grain, tobacco and other agricultural products in the hands of a producer.

(h)

Farm machinery and farm implements, except motor vehicles otherwise classified separately in Code of Virginia, § 58.1-3503.

(i)

Equipment used by farmers or farm cooperatives qualifying under section 521 of the Internal Revenue Code to manufacture industrial ethanol as long as the materials from which the ethanol is derived consist primarily of farm products.

(Code 1978, § 8-14.2)

(Code 1978, § 8-14.2)