§ 34.02 EXEMPTING FREEPORT PROPERTY.

(A) Exemption of freeport goods from property taxation. The city exempts from taxation all tangible personal property that qualifies as freeport goods under Article VIII, § 1(j) of the State Constitution, and the criteria applied by the County Appraisal District.

(B) Tax year in which the exemption takes effect. This section will apply beginning with the 2010 tax year.

(Ord. 09-367, passed 8-4-2009)

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