Examination of county tax digest

General provisions, §§48-5-340 to 48-5-349.5. Exemptions generally, §§48-5-40 to 48-5-56. 486 INDEX POLITICAL SUBDIVISIONS —Cont’d Property taxes —Cont’d General provisions, §§48-5-1 to 48-5-56. Heavy-duty equipment ad valorem taxation, §§48-5-505 to 48-5-509. Construction equipment owned by nonresidents, §§48-5-500, 48-5-501. Homestead tax deferral for individuals 62 or older, §§48-5-70 to 48-5-84. Mobile home ad valorem taxation. General provisions, §§48-5-440 to 48-5-451, 48-5-490 to 48-5-495. Motor vehicle ad valorem taxation. General provisions, §§48-5-440 to 48-5-478.4. Municipal taxation generally, §§48-5-350 to 48-5-361. Public utility ad valorem taxation. General provisions, §§48-5-510 to 48-5-524. School taxes generally, §§48-5-400 to 48-5-405. State loans to counties, §§48-5-330, 48-5-331. Tax collectors.