Property On Hand To Be Used In The Subsistence Of Livestock On Hand At The Commencement Of The Assessment Year

28.1. All personal property on hand which is to be used in the subsistence of livestock on hand at the commencement of the assessment year is exempt from ad valorem property taxation.

28.2. For example: Feed troughs and water troughs not permanently affixed to realty, portable coops, horse trailers and portable livestock pens are exempt to the extent that they are actually and directly used for, and reasonably necessary for the care or feeding of livestock on hand at the commencement of the year. Feed troughs and water troughs, coops and livestock pens which are affixed to realty and fences, gates, barns and outbuildings are not subject to the exemption, notwithstanding the fact that they are necessary for the care and feeding of livestock.

28.3. Livestock includes, but is not limited to: cattle, horses, sheep, chickens, domestic ducks, domestic geese, domestic turkeys, catfish, rabbits, buffalo, mink, foxes, otters, pigs, mules, donkeys, domestic goats, ponies and earthworms when raised for profit or consumption or use on the farm.