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ACT NO. 53

(H.486)

Education Property Tax Exemption for Whey Processing Fixtures

This act creates an exemption from education property tax for machinery and equipment used directly in the processing of whey, whether or not the machinery or equipment is attached or affixed to real property.

Effective Date: June 12, 2001 and applies to education property tax grand lists for April 1, 2001 and after.