Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.
Section: 48-5-420 48-5-421 48-5-421.1 48-5-422 48-5-423 48-5-424 48-5-425 NextLast modified: October 14, 2016