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17.459 HORSES.

Subdivision 1.Classification as livestock.

Horses and other equines raised for the purposes of riding, driving, farm or ranch work, competition, racing, recreation, sale, or as breeding stock are livestock. Horses and their products are livestock and farm products for purposes of financial transactions and collateral.

Subd. 2.Agricultural pursuit.

Raising horses and other equines is agricultural production and an agricultural pursuit.

Subd. 3.Nonapplicability for property tax laws.

This section does not apply to the treatment of land used for raising horses under chapter 273.

Official Publication of the State of Minnesota
Revisor of Statutes