Chapter 6 - EXEMPTIONS FROM TAXATION

Chapter 6 - EXEMPTIONS FROM TAXATION

Section 63-601 - ALL PROPERTY SUBJECT TO TAXATION.
Section 63-602 - PROPERTY EXEMPT FROM TAXATION.
Section 63-602A - PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY.
Section 63-602B - PROPERTY EXEMPT FROM TAXATION — RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
Section 63-602C - PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
Section 63-602D - PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS.
Section 63-602E - PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.
Section 63-602F - PROPERTY EXEMPT FROM TAXATION.
Section 63-602G - PROPERTY EXEMPT FROM TAXATION — HOMESTEAD.
Section 63-602H - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.
Section 63-602I - PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.
Section 63-602J - PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.
Section 63-602K - PROPERTY EXEMPT FROM TAXATION — SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND.
Section 63-602L - PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY.
Section 63-602M - PROPERTY EXEMPT FROM TAXATION — CERTAIN SECURED DUES AND CREDITS.
Section 63-602N - PROPERTY EXEMPT FROM TAXATION — IRRIGATION WATER AND STRUCTURES — CERTAIN PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES.
Section 63-602O - PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR GENERATING AND DELIVERING ELECTRICAL POWER FOR IRRIGATION OR DRAINAGE PURPOSES AND PROPERTY USED FOR TRANSMITTING AND DELIVERING NATURAL GAS ENERGY FOR IRRIGATION OR DRAINAGE PURPOSES.
Section 63-602P - PROPERTY EXEMPT FROM TAXATION — FACILITIES FOR WATER OR AIR POLLUTION CONTROL.
Section 63-602Q - PROPERTY EXEMPT FROM TAXATION — CERTAIN COOPERATIVE TELEPHONE LINES.
Section 63-602R - PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS.
Section 63-602S - PROPERTY EXEMPT FROM TAXATION — FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE.
Section 63-602T - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE.
Section 63-602U - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN A PUBLIC OR PRIVATE WAREHOUSE STRUCTURE, AND DESIGNATED FOR SHIPMENT OUT OF THE STATE TO BE CONSIDERED IN TRANSIT.
Section 63-602V - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.
Section 63-602W - BUSINESS INVENTORY EXEMPT FROM TAXATION — BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING.
Section 63-602X - PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS.
Section 63-602Y - PROPERTY EXEMPT FROM TAXATION — EFFECT OF CHANGE OF STATUS.
Section 63-602Z - EXEMPTION FROM OCCUPANCY TAX.
Section 63-602AA - PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS.
Section 63-602BB - PARTIAL EXEMPTION FOR REMEDIATED LAND.
Section 63-602CC - PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.
Section 63-602DD - MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP.
Section 63-602EE - PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY.
Section 63-602GG - PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.
Section 63-602HH - PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS.
Section 63-602II - PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE.
Section 63-602JJ - PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY.
Section 63-602KK - PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY.
Section 63-602NN - PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY.
Section 63-602OO - PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.
Section 63-603 - ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION OR DRAINAGE — REDUCTION OF ASSESSMENT IN ACCORDANCE WITH EXEMPTION — CREDIT ON CUSTOMERS’ BILLS OR PAYMENT TO CONSUMERS.
Section 63-604 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.
Section 63-605 - LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.
Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.

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