Ala. Admin. Code r. 810-4-1-.13 - Exemption Of Personal Property Associated With Farms Or Farming Operations
(1)
Purpose - This rule is issued for the purpose of defining the property exempted
by farm property exemptions contained in Sections
40-9-1(11) and
40-9-1(22),
Code of Ala. 1975.
(2) Definitions - For the purpose of this
rule, the definition of farm tractor, farming implement, and farm tool shall
be:
(a) Farm Tractor - includes every motor
vehicle designed and used primarily as a farm implement, for drawing plows,
mowing machines and other implements of husbandry.
(b) Farm Implement - an instrument or device
drawn by a farm tractor, designed and used exclusively in connection with
agricultural and forest property as defined in Section
40-8-1(b)(3) in
the planting, growing, and harvesting of crops or timber and all other
agricultural, horticultural or animal husbandry uses. As directed in Attorney
General Opinion 92 - 00093, the term "farm implement" shall include any
aircraft and the related equipment used exclusively to dust crops.
(c) Farm Tool - includes all tools used by
the owner exclusively for the maintenance and repair of the owner's farm
tractors and farming implements.
(d) Agricultural Property - real property
used for raising and harvesting of crops, or for the feeding, breeding,
management, and raising of livestock, including beef cattle, sheep, swine,
horses, ponies, mules, poultry, fur bearing animals, honeybees and fish; for
dairying; or for any other agricultural, horticultural, aquaculture or animal
husbandry use, or any combination thereof.
(e) Forest Property - real property used for
the planting, growing and harvesting of timber.
(3) The exclusive use provisions of this rule
shall not be interpreted as negated by the owner's incidental use of any farm
tractor, farm implement or farm tool for a purpose other than listed above, as
long as such incidental use is not for hire or rent.
(4) No taxpayer shall be required to list or
assess for property tax purposes any "farm tractor" as that term is defined in
paragraph (2)(a) of this rule when used by the owner exclusively in connection
with agricultural or forest property as defined in paragraph (2)(d) and (e) of
this rule.
(5) No taxpayer shall be
required to list or assess for property taxation any "farm implements" as that
term is defined in (2)(c) of this rule when used by the owner exclusively in
connection with agricultural or forest property as defined in (2)(d) and (e) of
this rule.
(6) No taxpayer shall be
required to list or assess for property taxation any "farm tools" as that term
is defined in (2)(c) of this rule when used by the owner exclusively for the
maintenance and repair of the owner's farm tractors and farming
implements.
(7) Nothing in this
rule shall prevent any tax assessing official or the Department of Revenue from
requiring the owner of any farm tractor, farm implement, or farm tool to
provide a complete listing of all assets claimed exempt under the provisions of
this rule.
(8) Nothing in this rule
shall affect the taxation of manufactured homes as provided in Section
40-11-1(c)(2),
Code of Ala. 1975, nor the taxation of that property
upon which a tax is levied by Article 5, Chapter 12, Title 40, Code
of Ala. 1975, other than farm tractors as defined herein.
Author: Will Martin, Property Tax Division
Notes
Statutory Authority: Code of Ala. 1975, ยง 40-2-11.
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