TITLE 15. TAXATION

CHAPTER 23. CENTRALLY ASSESSED PROPERTY

Part 1. General Provisions

Centrally Administered Tax-Exempt Property

15-23-111. Centrally administered tax-exempt property. The possession or beneficial use of tax-exempt property that exists in more than one county or more than one state must be administered under the provisions of this chapter.

History: En. Sec. 2, Ch. 683, L. 1983.