§ 74-437. Personal property tax exemption for motor vehicles, trucks or tractor trucks used exclusively for agricultural purposes.

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(a)

Pursuant to Code of Virginia, § 58.1-3505, motor vehicles, trucks or tractor trucks which are regularly used exclusively for agricultural purposes are hereby defined as a separate item of taxation and shall constitute a classification separate from other classifications of tangible personal property.

(b)

Such exemption shall apply to motor vehicles used exclusively for agricultural purposes for which the owner is not required to obtain a registration certificate and trucks and tractor trailers used by farmers for their farming operations as defined in Code of Virginia, § 58.1-3505. The owner must include the vehicle identification, if applicable for any such vehicles.

(Ord. No. O-12-31, 10-23-2012)

(Ord. No. O-12-31, 10-23-2012)

                    
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