Sales and use taxes. Exemption of agricultural commodities. Commodities not sold as finished product to ultimate consumer, §48-8-5. Nonapplicability of use tax to livestock and livestock products used by producer, §48-8-4. LOANS. County property taxes. State loans to counties, §§48-5-330, 48-5-331. Programs to evaluate and equalize assessments, §48-5-330. Capital fund for loans, §48-5-331. Land banks. Funding sources, §48-4-110. Loans, limitation of powers, §48-4-106. LOCAL GOVERNMENT. Ad valorem taxation. Property taxes. Heavy-duty equipment ad valorem taxation, §§48-5-505 to 48-5-509. Construction equipment owned by nonresidents, §§48-5-500, 48-5-501. 449 INDEX LOCAL GOVERNMENT —Cont’d Ad valorem taxation —Cont’d Property taxes —Cont’d Mobile home ad valorem taxation. General provisions, §§48-5-440 to 48-5-451, 48-5-490 to 48-5-495. Air commerce.