§ 7-226. Personal property -- Raw materials and products property

Latest version.

Except as provided in § 7-109 of this title, raw materials and manufactured products in the possession of a manufacturer are not subject to property tax.

HISTORY: An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2; 1988, ch. 6, § 1; 1996, ch. 174; 1998, ch. 14.

                    
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