Words used in this chapter have the same meaning as provided in chapter 57-39.2. As used in this chapter:
1. “Attachment unit” means any part or combination of parts having an independent function, other than
farm machinery repair parts, which when attached or affixed to farm machinery is used
exclusively for agricultural purposes.
2. “Farm machinery” means all vehicular implements and attachment units, designed and sold for direct
use in planting, cultivating, or harvesting farm products or used in connection with
the production of agricultural produce or products, livestock, or poultry on farms,
which are operated, drawn, or propelled by motor or animal power. “Farm machinery” also includes machinery, equipment, and structural materials used
directly and exclusively in, or incorporated into the structure of, a facility for
the collection, handling, storage, heating, and cooling related to a milking operation
of a dairy farm. “Farm machinery” does not include vehicular implements operated wholly by hand or
a motor vehicle required to be registered under chapter 57-40.3. “Farm machinery” does not include machinery that may be used for other than agricultural
purposes, including tires, farm machinery repair parts, tools, shop equipment, grain
bins, feed bunks, fencing materials, and other farm supplies and equipment.
3. “Lease” or “leasing” means an agreement with a term of more than eleven months, between two persons for
the possession and use of property and which may or may not include provision for
a transfer of ownership of the property.
4. “Rental” or “renting” means an agreement with a term of not more than eleven months, between two persons
for the possession and use of property and which does not include provision for a
transfer of ownership of the property.
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