B. Property that has been conveyed to evade taxation is not exempt.
C. The following property is exempt from taxation:
2. Public debts, as evidenced by the bonds of this state and its counties, municipalities and other political subdivisions.
3. Household goods that are owned by the user of the goods and that are used solely for noncommercial purposes.
4. Stocks of raw or finished materials, unassembled parts, works in process or finished products constituting the inventory of a retailer or wholesaler that is located in this state and principally engaged in the resale of the materials, parts, works or products, whether or not for resale to the ultimate consumer.
E. The legislature may exempt the following property by law:
2. Personal property that is used in a trade or business or for agricultural purposes.
3. Cemeteries that are set apart and used to inter deceased human beings.
4. The property of a widow or widower who is a resident of this state.
5. The property of a resident of this state who is at least eighteen years of age and who has a medically certified total and permanent disability.
6. The property of an honorably discharged veteran of the uniformed services of the United States who is a resident of this state and who has a service or nonservice connected disability as determined by the United States department of veterans affairs, or its successor agency.
G. A person is not eligible for exemption under more than one category as a widow, widower, person with a total and permanent disability or veteran with a disability under subsection E, paragraph 4, 5 or 6 of this section.
