This appears to be a fairly clean little Massey 50 gas tractor. New key switch and new battery recently installed. Tractor starts, runs, clutches, shifts, brakes and steers as it should. PTO and three point work as they should. Good rubber all around. Loading assistance is available with at least 24 hours advance notice. Sales tax at the rate of 5.27% will be added to the purchase price of this item unless the buyer claims this as an ag exempt purchase and provides the auction company with a completed and signed Colorado ag exemption affidavit which will remove all sales tax.