Section 7-223 - Personal property - Farm implement property.
§ 7-223. Personal property - Farm implement property.
The farming implements owned or leased by a farmer are not subject to valuation or property tax.
[An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2; ch. 40, § 2; 1988, ch. 6, § 1; 1998, ch. 14.]