§7–219.

    The 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.