Exemptions

Exemptions from property taxes generally, §§48-5-40 to 48-5-56. SCHOOL TAXES —Cont’d Fair market value. Public utility property subject to school tax. Returns of fair market value of property, §48-5-402. Homestead exemptions. Exemptions from property taxes generally, §§48-5-40 to 48-5-56. Homestead tax deferral for individuals 62 or older, §§48-5-70 to 48-5-84. Independent school systems. Levy and collection of tax by municipality, §48-5-405. Industrial projects. Prepayment by developer, §48-5-31. Municipal corporations. Levy and collection of tax for independent school system,