Four Wheel Drive, 40 Horsepower diesel tractor that must have the following: heated cab, hydrostatic drive and transmission, three-point hitch, locking differential, rear defogger and block heater with a front-end loader, snow removal blade on front or end and rotary 60-inch mower. This can be a Kubota, John Deere, Case or agency approved equivalent. Tractor must have standard factory warranty if applicable. The use of brand name is for the purpose of describing the standard of quality, performance, and characteristics desired and is not intended to limit or restrict competition. "Or Equal" submissions will not be rejected because of minor differences in design, construction or features that do not affect suitability of the product for its intended use. Burden of proof that the product is equal is on the bidder.