(a) Pursuant to the authorization granted to the County under Va. Code § 58.1-3505(1950), as amended, the following classes of farm animals, grains and other feeds used for the nurture of farm animals, agricultural products, farm machinery and farm implements shall be exempted from County taxation:
(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 Va. Code § 4.1-100 and other agricultural products in the hands of a producer;
(8) Farm machinery and farm implements other than the farm machinery and farm implements described in subdivision 10, which shall include (i) equipment and machinery used by farm wineries as defined in Va. Code§ 4.1-100 in the production of wine; (ii) equipment and machinery used by a nursery§ 3.2-3800 for the production of horticultural products;(iii) any farm tractor as defined in § 46.2-100, regardless of whether such farm tractor is used exclusively for agricultural purposes; (iv) motor vehicles that are used primarily 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; and (v) privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7. For purposes of this section, “nursery” means any premises where nursery stock is propagated, grown, fumigated, treated, packed, stored, or otherwise prepared for sale or distribution, and “nursery stock” means all trees, shrubs, woody vines (including ornamentals), bush fires, grapevines, fruit trees, and nut trees offered for sale and distribution; all buds, grafts, scions, and cuttings from such plants; and any container, soil, and other packing material with such plants or plant products. “Nursery stock” also means herbaceous plants and any florist or greenhouse plants.
(9) Equipment used by farmers or farm cooperatives qualifying under Internal Revenue Code § 521 to manufacture industrial ethanol, provided, however, that the materials from which the ethanol is derived consist primarily of farm products;
(10) Farm machinery designed solely for the planting, production or harvesting of a single product or commodity;
(11) Unless exempted by subdivision 8, privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions (a)(1) through (a)(7) of this section;
(12) Unless exempted by subdivision 8, motor vehicles that are used primarily 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 primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions (a)(1) through (a)(7) or for the transport of farm-related machinery.
(14) Farm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions (a)(8) and (10), which shall include equipment and machinery used for forest harvesting and silvicultural activities.
(15) Farm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions 8, 10, and 14, which shall include season-extending vegetable hoop houses used for in-field production of produce.
(Ord. 97-11. Passed 11-5-97; Ord. 13-12. Passed 11-13-13; Ord. 18-13. Passed 7-11-18; Ord. 20-01. Passed 1-15-20; Ord. 20-14. Passed 12-9-20; Ord. 23-13. Passed 10- 11-23.)