Section effective January 1, 2020.
The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).
HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.