TITLE 63

REVENUE AND TAXATION

CHAPTER 6

EXEMPTIONS FROM TAXATION

63-602F.  Property exempt from taxation. The following property is exempt from taxation:

(1)  Possessory rights to public lands;

(2)  Mining claims not patented;

(3)  All public cemeteries;

(4)  All public libraries.

History:

[63-602F added 1996, ch. 98, sec. 7, p. 350.]