AN ACT TO PROVIDE AN AD VALOREM TAX EXEMPTION FOR CERTAIN PERSONAL PROPERTY THAT IS OWNED BY A BUSINESS ENTERPRISE TAXPAYER, IS USED BY THE BUSINESS ENTERPRISE SOLELY ON THE PREMISES OF THE BUSINESS ENTERPRISE IN THE OPERATION OF THE ENTERPRISE AND HAS A TRUE VALUE FOR AD VALOREM TAX PURPOSES OF NOT MORE THAN $25.00; AND FOR RELATED PURPOSES.