Title 48, Chapter 5, Section 55
( 48-5-55)
(a) Exemptions from ad valorem taxation granted by or pursuant to
constitutional amendments other than general constitutional
amendments of state-wide application, which exemptions were in
effect on June 30, 1983, are continued in effect as statutory law
until otherwise provided for by law. (b) The provisions of this part shall not prohibit any otherwise
lawful local Act from granting exemptions from ad valorem taxes
other than state ad valorem taxes, which exemptions are in addition
to or in place of the exemptions granted pursuant to this part. |