K. Vehicles exempt from excise tax in accordance with section 1483;

L. Registered snowmobiles as defined in Title 12, section 13001, subsection 25;

M. All farm machinery used exclusively in production of hay and field crops to the aggregate actual market value not exceeding $10,000, excluding motor vehicles. Motor vehicle shall mean any self-propelled vehicle;

N. Water pollution control facilities and air pollution control facilities as defined in section 656, subsection 1, paragraph E.;

O. All beehives;

P. All items of individually owned personal property with a just value of less than $1,000, except:

(1) Items used for industrial or commercial purposes; and

(2) Vehicles and camp trailers as defined in section 1481 not subject to an excise tax; and

S. Mining property as provided in section 2854.; and

T.__Snow grooming equipment and machinery.

SUMMARY

This bill exempts from the personal property tax snow grooming equipment and machinery.