JUL 18, 2015

Regarding the following: 1) Can airplanes that are represented solely as being used for crop dusting services be considered farm machinery, thereby exempting the plane from ad valorem taxation? and 2) Can an airplane that is designed and used solely as a crop duster by a company upon the payment or agreement for the payment of a fee by a farmer be considered farm machinery?

Requested by: The Honorable Brian Shult, Georgetown County Auditor.

Read Full Opinion

Back to Opinions Archive