Rates were a property tax traditionally assessed on property values, but with major exemptions existed in Scotland, so a minority actually paid them.
According to federal law, marital exemption does not exist.
Mr. Goelzer noted that an exemption existed for investment-grade debt issues and declined to answer any further questions.
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Similar exemptions exist for some state agencies.
Several exemptions from technology education exist for seniors.
Several exemptions exist that relieve an employer from having to meet the statutory minimum wage, overtime, and record-keeping requirements.
Such exemptions currently exist in most other states.