15-6-232. (Temporary) Public listing of exempt property. (1) The department shall maintain a public listing of real property that is exempt from property taxation under the provisions of 15-6-201(1)(b), (1)(e) through (1)(g), (1)(i), (1)(k), (1)(l), (1)(n), and (1)(o), 15-6-203, 15-6-209, 15-6-221, and 15-6-227 by utilizing information that is obtained during the application process in 15-6-231 and from new applications for property tax exemptions.
     (2) The public listing must be a free internet database of tax-exempt parcels that is organized by county and type of exemption and includes the following information:
     (a) the county in which the exempt real property is located;
     (b) the name of the owner or entity utilizing the exemption;
     (c) the mailing address of the owner or entity utilizing the exemption;
     (d) the exempt real property's legal description and total exempt area, including the square footage or acreage of the parcel and the square footage of any buildings;
     (e) the property address of the exempt real property;
     (f) the type of exemption; and
     (g) any additional information considered relevant by the department.
     (3) The department shall report biennially to the revenue and transportation interim committee with an update of the review and determination process under 15-6-231 and this section. (Terminates December 31, 2021--sec. 8, Ch. 372, L. 2015.)

     History: En. Sec. 2, Ch. 372, L. 2015.