§ 11-2-101. MANUFACTURER'S TAX EXEMPTION.

Latest version.

(a)

Raw materials. Raw materials on hand and manufactured products in the hands of the manufacturer in the county are exempt from county taxation.

(b)

Personal property. If used in manufacturing, the following personal property, however operated and whether or not in use, is not subject to property tax:

(1)

Tools;

(2)

Implements;

(3)

Machinery; or

(4)

Manufacturing apparatus or engines.

(1988 Code, § 33-33) (Bill No. 87, 1990, § 2, 8-13-1990; Bill No. 33-03, § 2, 7-1-2004)

                    
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