Tax Code §11.161

In force on Jan 01, 2020 · this text took effect Jan 01, 2020 · same as today's text

IMPLEMENTS OF HUSBANDRY

(a) Machinery and equipment items that are used in the production of farm or ranch products or of timber, regardless of their primary design, are considered to be implements of husbandry and are exempt from ad valorem taxation. (b) For purposes of Subsection (a), a nursery stock weather protection unit, as defined by Section 71.041 , Agriculture Code, is considered to be an implement of husbandry.

History: Added by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 32, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 7, eff. Aug. 29, 1983; Acts 1991, 72nd Leg., ch. 16, Sec. 17.01, eff. Aug. 26, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 3, eff. Jan. 1, 2000. Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652 ), Sec. 6, eff. January 1, 2006. Acts 2019, 86th Leg., R.S., Ch. 370 (H.B. 1526 ), Sec. 1, eff. January 1, 2020.

Source: the Legislature's file server, seen Nov 15, 2019 to Nov 08, 2026.

Every version on file

Effective Jan 01, 2020 · seen Nov 2019–Nov 2026
Effective Jan 01, 2020 · seen Sep 2018–Dec 2019

Attorney General opinions that cite it

GA-1015 (Feb 15, 2013): Whether machinery and equipment at a cattle feedlot are used in the "production of farm or ranch products" for purposes of Tax Code section 11.161
JM-0718 (Jun 04, 1987): Whether a rice dryer used in grain production qualifies as farm machinery for purposes of the Tax Code

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.