Texas § 11.161 IMPLEMENTS OF HUSBANDRY.

Texas Statutes

§ 11.161 — IMPLEMENTS OF HUSBANDRY.

Texas § 11.161

Code TXTax Code

This text of Texas § 11.161 (IMPLEMENTS OF HUSBANDRY.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 11.161 (2026).

Text

Sec. 11.161. 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.

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Sec. 11.161. 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.

Legislative 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.