Relieved from mailing papers to respondent, §48-3-18. SECURITIES. Sales and use taxes. Sale at public auction for collection of taxes due, §48-8-57. SEMINARIES. Property tax exemption, §48-5-41. SENIOR CITIZENS. Homestead tax deferral for individuals 62 or older. General provisions, §§48-5-70 to 48-5-84. Property taxes.