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DIGEST OF SJ0014 (Updated February 5, 2002 11:53 AM - DI 84)
Exemption for business property and residences. Allows the general assembly to enact a law to exempt from property taxation: (1) inventory; (2) tangible personal property used in the production of income; and (3) tangible real property used as a primary residence by the owner, an individual buying the property on contract, or an individual who has a beneficial interest in the owner. This proposed amendment has not been previously agreed to by a general assembly.
