(a) The property and income of the regional law enforcement training facility authority, all bonds issued by the authority, the income from the bonds, conveyances by or to the authority, and leases, mortgages, and deeds of trust by or to the authority shall be exempt from all state taxes. (b) The exemption provided in this section shall not apply to taxes levied by any county, municipality, or other political subdivision of the state unless approved by resolution or ordinance adopted by the local governing body. (c) A county commission, by resolution, may exempt an authority from the payment of any fees, taxes, or costs to the judge of probate in respect of an authority’s incorporation, the amendment of its certificate of incorporation, or the recording of any document.
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