Section 48-5-43. Exemption for fertilizers

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Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation.

Ga. L. 1901, p. 65, § 1; Civil Code 1910, § 1090; Code 1933, § 92-203; Code 1933, § 91A-1103, enacted by Ga. L. 1978, p. 309, § 2.

                    
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