Not exempt from taxes

60-2306. Not exempt from taxes. Nothing in this article shall be construed as exempting any personal property from taxation or sale for taxes under the laws of this state. History: L. 1963, ch. 303, 60-2306; January 1, 1964. Source or prior law: G.S. 1868, ch. 38, § 5; R.S. 1923, 60-3506. Cross References to Related Sections: Property exempt from taxation, see chapter 79, article 2. CASE ANNOTATIONS 1. Insolvent employer's obligation under Kansas workers compensation act was nontax in nature; not entitled to tax priority in bankruptcy. In Re Payne, 27 B.R. 809, 810, 814 (1983).