Property tax exemption

Freeport exemption. Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. Level 2, §§48-5-48.5, 48-5-48.6. Timeliness of filings, §48-5-48.7. Personal property constituting business inventory, §48-5-41.2. INTERPRETATION AND CONSTRUCTION —Cont’d County boards of tax assessors —Cont’d Laws granting additional authority to boards. Effect of part on, §48-5-308. County property taxes. Equalization of assessments. Applicability of part, §48-5-275. Homestead tax deferral for individuals 62 or over, §48-5-83. Income taxes. Setoff debt collection, §48-7-160. Intangible recording tax. Exclusiveness of tax, §48-6-64. Municipal property taxes. Applicability to counties, §48-5-361. Public revenue code. Forms and filings prior to January 1, 1980. Continuation, §48-1-3. Sales and use taxes. Special county one percent sales and use tax. Consolidated government. Application of article to, §48-8-111.1. Tax deferral for the elderly act, §48-5-83. INVESTIGATIONS.