Section 300. Property subject to taxation  


Latest version.
  • All real property within the
      state shall be subject to real property  taxation,  special  ad  valorem
      levies   and   special  assessments  unless  exempt  therefrom  by  law.
      Notwithstanding any provision of this chapter or of any  other  general,
      special  or  local  law  to  the  contrary,  personal  property, whether
      tangible or intangible, shall not be liable to ad valorem taxation.