TITLE 63

REVENUE AND TAXATION

CHAPTER 3

ASSESSMENT OF REAL AND PERSONAL PROPERTY

63-313.   exemption for transient personal property. Beginning January 1, 2022, all transient personal property is exempt from taxation. No replacement moneys shall be provided as a result of this section.

History:

[63-313 added 1996, ch. 98, sec. 4, p. 332; am. 2008, ch. 400, sec. 7, p. 1101; am. 2021, ch. 360, sec. 8, p. 1121; am. 2022, ch. 225, sec. 1, p. 739.]