Section 9-13-83
Exemptions from taxes.
The taxes levied by this article shall not apply to nor shall such taxes be required of those individual owners of timber who occasionally sever or cut the same from their own premises to be utilized by them in the construction or repair of their own structures, buildings or improvements or for their home consumption or used by them in the processing of their farm products.
(Acts 1945, No. 169, p. 285, §4.)