Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 1.3. Assessment of Implements of Husbandry*
411. "Implement of husbandry." For the purposes of this article, "implement of husbandry" includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.
"Implement of husbandry" also includes those implements of husbandry as defined in the Vehicle Code.
* Article 1.3 was added by Stats. 1970, p. 1744, in effect November 23, 1970.