49-27-67 - Exclusion from assessment for ad valorem taxes.
§ 49-27-67. Exclusion from assessment for ad valorem taxes.
Any coastal wetlands now assessed for ad valorem taxes against the abutting landowner shall be excluded from the assessment of the said landowner's property upon proper application being made as otherwise provided by law.
Sources: Laws, 1973, ch. 385, § 14, eff from and after July 1, 1973.