(1) The following shall be exempt from the payment of any special assessments to the state, any county, city and county, municipality, or other political subdivision of the state:
(a) A housing authority;
(b) The property of a housing authority;
(c) All property leased to a housing authority; and
(d) The portion of a project that is not used as a store, office, or other commercial facility that is occupied by persons of low income and that is owned by or leased to an entity:
(I) That is wholly owned by an authority;
(II) In which an authority has an ownership interest; or
(III) In which an entity wholly owned by an authority has an ownership interest.
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