§ 7-107. Local exemptions -- Effect on State aid

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Unless the public general law or public local law granting the exemption specifically refers to and modifies or supersedes this section, real property that is exempt by law enacted after July 1, 1967, from county or municipal corporation property tax is treated as taxable real property for the purpose of computing any payments of State aid to counties or municipal corporations that by law are based on the assessment of real property.

HISTORY: An. Code 1957, art. 81, § 9G; 1985, ch. 8, § 2; 1986, ch. 171.

                    
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