§ 4-18-9. Effective date of exemption.

Latest version.

This exemption shall be effective in the tax year next succeeding the year in which application for exemption is made and shall be permitted for a term of five years. In the case of new buildings assessed pursuant to Section 4-10-1, the exemption shall be effective when the real estate is first assessed or on the date of application for exemption, whichever is later. (10-78-4; 19-99-4.)

                    
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