(case involves taxpayer’s appeal of assessment of taxes on personal property used in pumpkin patch; taxpayer argued boats, trains, and wheelbarrows used by visitors to harvest pumpkins should be exempt as "farm property"; court disagreed that items used by paying patrons of farm were farm equipment; court held such items were used to sell entertainment to patrons; county provided valuation of items and taxpayer did not, so court adopted county’s valuation; court declined to assess penalties because taxpayer’s arguments were objectively reasonable and not brought to delay or frustrate collection).