§ 7-219. Personal property -- Agricultural products

   The following agricultural products and commodities are not subject to valuation or to property tax:

   (1) crops or the produce of any land in the possession of the producer or the agent of the producer;

   (2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;

   (3) poultry, including hatchery eggs;

   (4) tobacco stored in the State tobacco warehouse; and

   (5) regardless of whether they are in their original package, green coffee beans:

      (i) imported from a foreign country;

      (ii) that are owned by and in possession of the importer; and

      (iii) in which no physical or chemical change has been made by any manufacturing process.

HISTORY: An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2.