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Henry County eliminates tax on livestock as business personal property
Summary
After a brief public hearing with no speakers, the Board adopted County Code Sec. 8-700.1 to exempt livestock (horses, cattle, sheep, goats, hogs, poultry and similar animals) from county taxation as business personal property.
County Attorney George Lyle drafted an ordinance eliminating the tax on livestock as business personal property and County Administrator Dale Wagoner presented the draft language to the Board. The ordinance reads in part: "The following classes of personal property shall be exempt from taxation by the County: Horses, mules and other kindred animals; cattle; sheep and goats; hogs; poultry." No members of the public spoke at the hearing, and the Board approved Section 8-700.1 unanimously.
The ordinance removes a source of business personal property tax for livestock owners in Henry County. The Board's action follows the required advertised public hearing; staff did not provide a fiscal estimate of the revenue effect at the meeting.
