Agricultural property means a property that is used primarily for agricultural purposes but, without derogating from section 9 of the Municipal Property Rates Act, (Act 6 of 2004), excludes any portion thereof that is used commercially for the hospitality of guests and excludes the use of the property for the purpose of eco-tourism or for the trading in or hunting of game;
General Assets shall have the meaning given it in Section 3.6(a) hereof;
Fixed Assets means Equipment and Real Estate.
Qualified agricultural property means that term as defined in section 7dd.
Agricultural equipment includes but is not limited to tractors; trailers; combines; tillage, planting, and cultivating implements; balers; irrigation implements; and all-terrain vehicles.