§ 33.026 EXEMPTING FROM TAXATION CERTAIN CLASSES OF FARM ANIMALS, GRAINS AND FEES USED FOR THE NURTURE OF FARM ANIMALS.

   (A)   Authority. This section is adopted pursuant to authority contained in VA Code § 58.1-3504, as amended.

   (B)   Exempt classes. The following classes are exempt in whole from taxation as farm animals, grain and feeds used for the nurture of farm animals, farm machinery and farm implements:

      (1)   Horses, mules and other kindred animals;

      (2)   Cattle;

      (3)   Sheep and goats;

      (4)   Hogs;

      (5)   Poultry; and

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

   (C)   Non-exempt classes. Nothing contained herein is intended to exempt from local taxation farm machinery and farm implements.

(Ord. passed 2-12-1979)