It is the duty of the assessor to list, appraise, and value all real property exempted from the levy and collection of property tax pursuant to the provisions of sections 39-3-106 to 39-3-113.5 or 39-3-116, and such information shall be entered in the same detail as required for taxable property.
Source: L. 89: Entire article R&RE, p. 1478, � 1, effective April 23; entire section amended, p. 1492, � 8, effective June 7. L. 2013: Entire section amended, (HB 13-1300), ch. 316, p. 1705, � 122, effective August 7. L. 2016: Entire section amended, (SB 16-189), ch. 210, p. 792, � 106, effective June 6.
Editor's note: This section is similar to former � 39-3-105 as it existed prior to 1989.