Sec. 74-34. - Professional offices in homes and personal property used in business ineligible for exemption.

Professional persons and business people who by law are permitted to operate and conduct their respective professions or businesses from their residences shall not be entitled to the exemption provided for by this article, nor shall such persons be entitled to such exemption on their personal property used in the conduct of their respective professions or businesses. The residences of such persons shall be determined, for the purpose of this article, to be income-producing property.

(Code 1971, § 21-19)