Section 7-101 - Exemptions - Strict rule of construction.
§ 7-101. Exemptions - Strict rule of construction.
Property tax exemptions provided under this title shall be strictly construed.
[An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2.]
§ 7-101. Exemptions - Strict rule of construction.
Property tax exemptions provided under this title shall be strictly construed.
[An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2.]