Part 1 - Property Exempt From Taxation

Part 1 - Property Exempt From Taxation

§ 39-3-101. Legislative declaration - presumption of charitable purpose
§ 39-3-102. Household furnishings - exemption
§ 39-3-103. Personal effects - exemption
§ 39-3-104. Ditches, canals, and flumes - exemption
§ 39-3-105. Public libraries - governments - school districts - exemption
§ 39-3-106. Property - religious purposes - exemption - legislative declaration
§ 39-3-106.5. Tax-exempt property - incidental use - exemption - limitations
§ 39-3-107. Property - not-for-profit schools - exemption
§ 39-3-108. Property - nonresidential - health care facility - water company - charitable purposes - exemption - limitations
§ 39-3-108.5. Property - community corrections facility - exemption
§ 39-3-109. Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations
§ 39-3-110. Property - integral part of child care center - charitable purposes - exemption - limitations
§ 39-3-111. Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations
§ 39-3-111.5. Property - health care services - charitable purposes - exemption - limitations
§ 39-3-112. Definitions - residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations
§ 39-3-112.5. Residential property - homeless - charitable purposes - exempt - limitations
§ 39-3-113. Residential property - while being constructed - charitable purposes - exemption - limitations
§ 39-3-113.5. Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions
§ 39-3-114. Burden - claim for charitable exemption
§ 39-3-115. Statutes not applicable
§ 39-3-116. Combination use of property - charitable, religious, and educational purposes - exemption - limitations
§ 39-3-117. Cemeteries - not-for-profit - exemption
§ 39-3-118. Intangible personal property - exemption
§ 39-3-118.5. Business personal property - exemption
§ 39-3-118.7. Community solar garden - partial business personal property tax exemption - definitions
§ 39-3-119. Inventories - materials and supplies - held for consumption or primarily for sale - exemption
§ 39-3-119.5. Personal property - exemption - definitions
§ 39-3-120. Livestock - exemption
§ 39-3-121. Agricultural and livestock products - exemption
§ 39-3-122. Agricultural equipment used in production of agricultural products - exemption
§ 39-3-123. Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions
§ 39-3-124. Property used by state entity - installment sales or lease agreement - lease-purchase or leveraged lease agreement - exemption
§ 39-3-126. Horticultural improvements - exemption - limitation - exception
§ 39-3-127. County fair property - exemption - limitation
§ 39-3-127.5. Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions
§ 39-3-128. Exempt property listed and valued
§ 39-3-129. Proportional valuation - exempt property
§ 39-3-130. Change in tax status of property - effective date - tax liability
§ 39-3-131. Entire property becomes tax-exempt
§ 39-3-132. Portion of property becomes tax-exempt
§ 39-3-133. Payment of property taxes extinguishes lien
§ 39-3-134. Condemnation by tax-exempt agency - duties of treasurer
§ 39-3-137. Organizations with tax-exempt status - forgiveness of taxes owed

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