TITLE 15. TAXATION

CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS

Part 3. Migratory Personal Property

Taxation Of Motion Picture And Television Commercial Property

15-24-305. Taxation of motion picture and television commercial property. Except as provided in 61-3-520, property used exclusively for filming motion pictures or television commercials and that remains in the state for a period exceeding 180 consecutive days in a calendar year is subject to assessment and taxation as all other property subject to property taxation.

History: En. Sec. 2, Ch. 525, L. 1989.