For the purpose of levies, property shall be classified as follows: Class I. All tangible personal property employed exclusively in agriculture, including horticulture and grazing; All products of agriculture (including livestock) while owned by the producer; All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property; Class II. All property owned, used and occupied by the owner exclusively for residential purposes; All farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants; Class III. All real and personal property situated outside of municipalities, exclusive of Classes I and II; Class IV. All real and personal property situated inside of municipalities, exclusive of Classes I and II.
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