TITLE 15. TAXATION

CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS

Part 14. New or Expanding Industry -- Ammunition Components

Manufacturer Of Ammunition Components -- Exemption From Statewide Property Taxes

15-24-1410. (Temporary) Manufacturer of ammunition components -- exemption from statewide property taxes. As provided in 30-20-204, property used in the manufacture of ammunition components is exempt from the property taxes levied for state educational purposes under 15-10-108, 20-9-331, 20-9-333, 20-9-360, and 20-25-439. The exemption must be administered and applied for as provided in Title 30, chapter 20, part 2. (Terminates December 31, 2024--sec. 16, Ch. 440, L. 2015.)

History: En. Sec. 8, Ch. 440, L. 2015.