§ 7-223. Personal property -- Farm implement property

Latest version.

The farming implements owned or leased by a farmer are not subject to valuation or property tax.

HISTORY: An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2; ch. 40, § 2; 1988, ch. 6, § 1; 1998, ch. 14.

                    
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