Tax Type
Property Tax
Description
Levy of Tax on Livestock and Farm Machinery
Topic
Property Subject to Tax
Date Issued
05-18-1966
A county board of supervisors may classify and tax livestock and farm machinery as separate tangible personal property items and tax such property at a different tax rate than that imposed on other tangible personal property. There is no constitutional provision which permits such items to be entirely exempt from tax.
Attorney General's Opinion