SEC. 27-31-27. Registered or licensed aircraft.
All aircraft registered or licensed pursuant to Sections 61-15-1 through 61-15-13 shall be exempt from ad valorem taxation.
SOURCES: Laws, 1982, ch. 469, Sec. 8; reenacted, 1984, ch. 516, Sec. 8; reenacted, 1988, ch. 531, Sec. 8, eff from and after January 1, 1989.