Exemptions, §§48-5-40 to 48-5-56

Academies. Incorporated academies, §48-5-41. Aged persons. Homestead, §§48-5-47, 48-5-47.1, 48-5-48.3. Exemption from educational taxes of individuals 62 or older, §48-5-52. Falsification of information required, §48-5-53. Nonprofit homes for the aged, §48-5-41. Agricultural products, §§48-5-41, 48-5-41.1. Aircraft owned by dealer and held in inventory. Exemption, §48-5-504.20. Air pollution eliminating or reduction property, §48-5-41. All-terrain vehicles. Ownership by dealer and held in inventory. Exempted for limited time, §48-5-504.40. 498 INDEX PROPERTY TAXES —Cont’d Exemptions —Cont’d Animals. Domestic animals, §48-5-42. Appeals. Determinations of eligibility for homestead exemption, §48-5-49. Boats and other watercraft. Watercraft owned by dealer and held in inventory. Exempted for limited time, §48-5-504.40. Brochures or other publications describing, §48-5-306.1. Cemeteries, §48-5-41. Charities. Institutions of purely public charity, §48-5-41. Real property held for single-family homes financed by charity, §48-5-41. Churches.