Property tax exemption. Manual laborers’ tools and implements of trade, §48-5-42. TORTS. Ordinary care or diligence. Property taxes. Liability of tax collector, tax commissioner, etc., §48-5-158. TOURISM. Excise tax on rooms, lodgings and accommodations. General provisions, §§48-13-50 to 48-13-63. Georgia tourism development act, §§48-8-270 to 48-8-277. Approved company. Defined, §48-8-271. Sales and use tax refund, §§48-8-273, 48-8-276. Successor company. Transfer of rights and obligations, §48-8-277. Tourism attractions agreement, §§48-8-273 to 48-8-276. Citation of act, §48-8-270. Construction of act, §48-8-272. Definitions, §48-8-271. Department of community affairs. Authority to contract, §48-8-275. Review of compliance with agreement, §48-8-276. Public policy, §48-8-272. Sales and use tax refund, §48-8-273. Title of act, §48-8-270. TOURIST CABINS. Excise tax on rooms, lodgings and accommodations. General provisions, §§48-13-50 to 48-13-63. State sales and use tax.