Article XIII.
Taxes and Finance
Section 189. Authorization of exemption of manufactories for local taxation
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19711928
Authorization of exemption of manufactories from local taxation
19711928
Authorization of exemption of manufactories for local taxation
The General Assembly may, by general law, authorize the governing bodies of cities, towns and counties to exempt manufacturing establishments and works of internal improvement from local taxation for a period not exceeding five years, as an inducement to their location.