Section 39-3-105 - Public libraries - governments - school districts - exemption

Property, real and personal, of public libraries and of the state and its political subdivisions, including school districts or any cooperative association thereof, shall be exempt from the levy and collection of property tax.L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.This section is similar to former § 39-3-101 (1)(d) as it existed prior to 1989.