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Peach Sheet


The Act provides a technical correction to the Code. The Act changes the wording of the ad valorem taxation exemption provision pertaining to farm equipment. The Act clarifies that qualified farm product producers may exempt each owned piece of equipment which fits into a category of equipment mentioned in the Code. The Act also places a restriction on parties that may take advantage of the exemption; the Act specifies that only qualified farm products producers can take advantage of the exemption.

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