Alabama Attorney General Opinion 1979-0102

LEE L. HALE DEPUTY ATTORNEY WILLIAM 14.•ENUIRS. 161. EXECUTIVE ASS CHIEF ASSI I. TURNER ATTORNEY JANIE POODLES ADMINISTRATIVE ASSI OFFICE OF THE ATTORNEY GENERAL 119- Opiaa Richard II. Ramsey, III Houston County Attorney P.O. Drawer 6406 Dothan, AL 36302 CHARLES A. GRADDICK ATTORNEY GENERAL STATE OF ALABAMA February 14, 1979 THIS OPINION HAS BEEN OVERRULED BY OPINION DATED 12-16-91 TO R.E. CORBITT, JR, A.G. NO. 92-00093. ADMINISTRATIVE •UILDINO so UNION • A MASISS 1205) B32.5640 HERBERT I. BURSON, JR. B. FRANK LOEB PHILIP C. DAVIS PION BOWDEN JOHN J. BRECKENRIDGE WILLIAMS. THOMPSON AssITIAM Amours GERM NOWIIIM Department AD VALOREM TAXES - REVENUE EXEMPTIONS Airplanes used exclusively by a private corporation for spraying farmlands are not farming tools nor are they_ farm tractors within the meaning of those terms as used in Code of Alabama 1975, §40-9-1(11) and 40-9-1(22). Dear Mr. Ramsey: In your letter of January 24, 1979 you request of this office an opinion respecting the following question: "Are airplanes used exclusively by a private corporation for spraying farm lands exempted from ad valorem taxes under the provisions of Code of Alabama 1975, §40-9-1 as amended by Act 47 of the Third Special Session of the 1978 Legislature?" The answer to your question is negative. Farm tractors are defined in §32-1- 1(9), Code of Alabama 1975 as "Every motor vehicle designed and used primarily as a farm implement for drawing plows, mowing machines and other implements of husbandry." Furthermore, in reading the exemption provision in §40-9-1, supra, airplanes would be excluded by the doctrine of ejusdem generis. The statute clearly provides an exemption for those farming tools or implements usually found on a farm and usually belonging to the farmer and used by him in his Richard H. Ramsey, III February 14, 1979 Page 2 agricultural activities. Airplanes used exclusively by a private corporation for spraying farmlands are, therefore, not subject to the exemption provided in Code of Alabama 1975, §40-9-1 as amended. Yours very truly, CHARLES A. GRADD1CK Attorney General PHILIP C. DAVIS Assistant Attorney General 010212ck