Part 1 - PROPERTY EXEMPT FROM TAXATION
- Section 39-3-101 - Legislative declaration - presumption of charitable purpose
- Section 39-3-102 - Household furnishings - exemption
- Section 39-3-103 - Personal effects - exemption
- Section 39-3-104 - Ditches, canals, and flumes - exemption
- Section 39-3-105 - Public libraries - governments - school districts - exemption
- Section 39-3-106 - Property - religious purposes - exemption - legislative declaration
- Section 39-3-106.5 - Tax-exempt property - incidental use - exemption - limitations
- Section 39-3-107 - Property - not-for-profit schools - exemption
- Section 39-3-108 - Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations
- Section 39-3-108.5 - Property - community corrections facility - exemption
- Section 39-3-109 - Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations
- Section 39-3-110 - Property - integral part of child care center - charitable purposes - exemption - limitations
- Section 39-3-111 - Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations
- Section 39-3-111.5 - Property - health-care services - charitable purposes - exemption - limitations
- Section 39-3-112 - Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions
- Section 39-3-112.5 - Residential property - homeless - charitable purposes - exempt - limitations
- Section 39-3-113 - Residential property - while being constructed - charitable purposes - exemption - limitations
- Section 39-3-113.5 - Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions
- Section 39-3-114 - Burden - claim for charitable exemption
- Section 39-3-114.5 - [Repealed]
- Section 39-3-115 - Statutes not applicable
- Section 39-3-116 - Combination use of property - charitable, religious, and educational purposes - exemption - limitations
- Section 39-3-117 - Cemeteries - not-for-profit - exemption
- Section 39-3-118 - Intangible personal property - exemption
- Section 39-3-118.5 - Business personal property - exemption - exemption authority for local governments
- Section 39-3-118.7 - Community solar garden - partial business personal property tax exemption - definitions
- Section 39-3-119 - Inventories - materials and supplies - held for consumption or primarily for sale - exemption
- Section 39-3-119.5 - Personal property - exemption - reimbursement to local governments - legislative declaration - definitions
- Section 39-3-120 - Livestock - exemption
- Section 39-3-121 - Agricultural and livestock products - exemption
- Section 39-3-122 - Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition
- Section 39-3-123 - Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions
- Section 39-3-124 - Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption
- Section 39-3-125 - [Repealed]
- Section 39-3-126 - Horticultural improvements - exemption - limitation - exception
- Section 39-3-126.5 - Mobile homes - low-value - exemption - legislative declaration - definition
- Section 39-3-127 - County fair property - exemption - limitation
- Section 39-3-127.5 - Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions
- Section 39-3-127.7 - Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions
- Section 39-3-128 - Exempt property listed and valued
- Section 39-3-129 - Proportional valuation - exempt property
- Section 39-3-130 - Change in tax status of property - effective date - tax liability
- Section 39-3-131 - Entire property becomes tax-exempt
- Section 39-3-132 - Portion of property becomes tax-exempt
- Section 39-3-133 - Payment of property taxes extinguishes lien
- Section 39-3-134 - Condemnation by tax-exempt agency - duties of treasurer
- Section 39-3-135 - [Repealed]
- Section 39-3-136 - [Repealed]
- Section 39-3-137 - Organizations with tax-exempt status - forgiveness of taxes owed
- Section 39-3-138 - EV supply equipment - exemption