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DOR-backed bill would remove outdated farm-equipment manual; owners to report acquisition cost
Summary
House Bill 108 would eliminate the statutory requirement that the Department of Revenue maintain a supplemental valuation manual for agricultural implements and instead value that equipment by acquisition year and cost, DOR told the committee.
House Bill 108, sponsored by Representative Eric Tillman on behalf of the Department of Revenue, would remove a statutory requirement that the department develop and use a supplemental valuation guide for agricultural implements and machinery not listed in the official valuation guide. DOR witnesses said the supplemental manual dates to 1998, is out of date, and contractors were…
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