Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
Chapter 3. Assessment Generally
Article 1.3. Assessment of Implements of Husbandry*
Section 411
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.