...The banks are able to point to only two statutes which purport to favor state and local debt obligations that do not contain the traditional savings clause and which were not specifically repealed by section 10 of chapter 72-278. One of these is *120 section
153.76, Florida Statutes (1985), which provides for the favorable treatment of state and local debt obligations in connection with the issuance of water and sewer bonds authorized by sections
153.62 and
153.63, Florida Statutes (1985). However, because section
153.76 was enacted in 1959, it was rendered inapplicable to the franchise tax by the 1972 repeal of "other comparable statutes of tax exemption ......