Opinion No.

Honorable John F. Perry Hopkins County Attorney Courthouse Sulphur Springs, Texas 75482

Re: Section 11.161, Property Tax Code

Dear Mr. Perry:

In 1981, the legislature amended the Property Tax Code by adding section 11.161, which provides that `[a]n individual is entitled to an exemption from taxation of implements of farming or ranching that he owns and uses in the production of farm or ranch products.' Acts 1981, 67th Leg., 1st C.S., ch. 13, section 32, at 127. You ask a series of twelve questions, which fall into three principal categories, concerning what items are entitled to exemption, who…