<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-219" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <text>The following agricultural products and commodities are not subject to valuation or to property tax:</text>
  <level label="1">
    <text>crops or the produce of any land in the possession of the producer or the agent of the producer;</text>
  </level>
  <level label="2">
    <text>fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;</text>
  </level>
  <level label="3">
    <text>poultry, including hatchery eggs;</text>
  </level>
  <level label="4">
    <text>tobacco stored in the State tobacco warehouse; and</text>
  </level>
  <level label="5">
    <text>regardless of whether they are in their original package, green coffee beans:</text>
    <level label="i">
      <text>imported from a foreign country;</text>
    </level>
    <level label="ii">
      <text>that are owned by and in possession of the importer; and</text>
    </level>
    <level label="iii">
      <text>in which no physical or chemical change has been made by any manufacturing process.</text>
    </level>
  </level>
</section>
