CHAPTER 11. TAXATION.

§11-5-3. Definitions.

The words "personal property," as used in this chapter includes all fixtures attached to land, if not included in the valuation of such land entered in the proper landbook; all things of value, moveable and tangible, which are the subjects of ownership; all chattels real and personal; all notes, bonds, and accounts receivable, stocks and all other intangible property.

"Agriculture" means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock.

"Horticulture" means plant production of every character except forestry.

"Grazing" means the use of land for pasturage.

"Products of agriculture" means those things the existence of which follows directly from the activity of agriculture, horticulture or grazing, including dairy, poultry, bee and any other similar products, whether in the natural form or processed as an incident to the marketing of the raw material.

"Producer" means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman.

"Tax year" means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day.

"While owned by the producer" means while title is in the producer as above defined.

"Employed exclusively" means that the preponderant and the sole gainful use is for the designated purpose.

Bills Affecting §11-5-3

2001 Regular Session: HB2490
2001 Regular Session: HB2980
2001 Regular Session: HB3084
2002 Regular Session: HB2490
2002 Regular Session: HB2980
2002 Regular Session: HB3084
2002 Regular Session: HB4480
2002 Regular Session: SB252
2003 2X: HB220
2003 2X: SB2010
2003 Regular Session: HB2013
2003 Regular Session: HB2017
2003 Regular Session: HB2336
2003 Regular Session: HB2364
2003 Regular Session: HB2487
2003 Regular Session: HB2971
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3162
2003 Regular Session: HB3163
2003 Regular Session: SB172
2003 Regular Session: SB496
2004 Regular Session: HB2013
2004 Regular Session: HB2017
2004 Regular Session: HB2336
2004 Regular Session: HB2364
2004 Regular Session: HB2487
2004 Regular Session: HB3162
2004 Regular Session: HB3163
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2008
2005 Regular Session: HB2009
2005 Regular Session: HB2036
2005 Regular Session: HB2086
2005 Regular Session: HB2109
2005 Regular Session: HB2409
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2580
2005 Regular Session: HB2930
2005 Regular Session: HB3148
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 Regular Session: HB2008
2006 Regular Session: HB2009
2006 Regular Session: HB2036
2006 Regular Session: HB2409
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2580
2006 Regular Session: HB2930
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4617
2006 Regular Session: HB4816
2006 Regular Session: HB4816
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB692
2006 Regular Session: SB692
2007 Regular Session: HB2032
2007 Regular Session: HB2122
2007 Regular Session: HB2912
2008 Regular Session: HB2032
2008 Regular Session: HB4606
2009 Regular Session: HB2281
2010 Regular Session: HB2281
2010 Regular Session: HB4514
2012 Regular Session: HB4335
2012 Regular Session: SB430
2013 Regular Session: HB3033
2014 Regular Session: HB3033
2014 Regular Session: HB4396
2014 Regular Session: HB4456
2015 Regular Session: HB2704
2015 Regular Session: SB478
2016 1X: SB1004
2016 Regular Session: HB2704
2016 Regular Session: HB4232
2016 Regular Session: HB4679
2016 Regular Session: SB555
2016 Regular Session: SB610
2017 1X: HB104
2017 1X: HB107
2017 1X: HB110
2017 1X: SB1004
2017 1X: SB1007
2017 1X: SB1017
2017 Regular Session: HB2933
2017 Regular Session: HB2933
2017 Regular Session: SB335
2017 Regular Session: SB335
2017 Regular Session: SB335
2017 Regular Session: SB409
2017 Regular Session: SB683
2018 Regular Session: HB4575
2018 Regular Session: SB125
2020 Regular Session: SB832
2020 Regular Session: SB832
2020 Regular Session: SB837
2020 Regular Session: SB837
2021 Regular Session: SB600
2021 Regular Session: SB661
2021 Regular Session: SB661