15-6-132. Class two property -- description -- taxable percentage. (1) Class two property includes the annual gross proceeds of metal mines.
     (2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.

     History: En. Sec. 2, Ch. 693, L. 1979; amd. Sec. 72, Ch. 11, Sp. L. June 1989.