Section 7-219 - Personal property - Agricultural productsThe following agricultural products and commodities are not subject to valuation or to property tax:
(1) crops or the produce of any land in the possession of the producer or the agent of the producer;(2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;(3) poultry, including hatchery eggs;(4) tobacco stored in the State tobacco warehouse; and(5) regardless of whether they are in their original package, green coffee beans:(i) imported from a foreign country;(ii) that are owned by and in possession of the importer; and(iii) in which no physical or chemical change has been made by any manufacturing process.