§40-9-3. Peanuts and pecans stored in licensed warehouses.

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In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from ad valorem taxation: All peanuts and pecans, wherever grown, stored in licensed warehouses in the State of Alabama for a period not exceeding 12 months.

(Acts 1965, No. 457, p. 659.)

                    
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