In all cases where an entire property, or a portion of any parcel, tract, or lot of real property, is likely to become exempt from the levy and collection of property tax through exercise of the power of eminent domain, the treasurer shall be joined as a party respondent in any such eminent domain action, and, upon joinder and notice of the proceedings, the treasurer shall assert a claim for the amount of any prorated property taxes for the current taxable year on such property, and all other unpaid property taxes, delinquent interest, or charges thereon, with the clerk of the court in which the proceedings are filed. Upon institution of any such proceedings, the lien of property taxes levied and to be levied shall be transferred from the real property acquired or sought to be acquired to any money awarded or to be awarded for the taking of such real property. Nothing in this section shall require any treasurer to file a claim in any such proceedings involving acquisition of only a portion of any real property if the treasurer is satisfied that there is sufficient taxable real property remaining after the taking of such portion to satisfy any lien for the amount of property taxes payable on such portion taken.
Source: L. 89: Entire article R&RE, p. 1480, � 1, effective April 23. L. 92: Entire section amended, p. 2224, � 5, effective April 9.
Editor's note: This section is similar to former � 39-3-111 as it existed prior to 1989.
39-3-135. Taxation of exempt property - taxes not to become lien. (Repealed)
Source: L. 89: Entire article R&RE, p. 1480, � 1, effective April 23. L. 96: Entire section repealed, p. 1851, � 3, effective June 5.
Editor's note: Before its repeal, this section was similar to former � 39-3-112 as it existed prior to 1989.
39-3-136. Legislative declaration - taxation of exempt property - possessory interests. (Repealed)
Source: L. 96: Entire section added, p. 1849, � 1, effective June 5. L. 2002: (2) amended, p. 1032, � 68, effective June 1; entire section repealed, p. 1009, � 6, effective August 7.
39-3-137. Organizations with tax-exempt status - forgiveness of taxes owed. (1) Subject to the provisions of subsection (2) of this section, any organization that, as of August 5, 2008, owes taxes that have been levied on real or personal property shall not be required to pay the balance of the taxes owed on or after August 5, 2008, if the organization meets the following requirements:
(a) The organization is a religious, charitable, or educational organization exempt from general taxation on real and personal property pursuant to sections 39-3-106 to 39-3-113.5 and 39-3-116;
(b) The organization has, before August 5, 2008, filed an application for exemption and been granted an exemption from general taxation on real and personal property pursuant to section 39-2-117;
(c) The organization has, before August 5, 2008, and after receiving an exemption from property tax, filed an annual report required for the continuation of property tax-exempt status pursuant to section 39-2-117 (3), but the report was determined to be incomplete or otherwise incorrect when filed; and
(d) The organization, as a result of the incomplete or incorrect report referenced in paragraph (c) of this subsection (1), was denied tax-exempt status for one or more property tax years and received a property tax bill for such year or years.
(2) Any waiver of the balance of taxes owed by an organization pursuant to subsection (1) of this section shall be contingent upon the reestablishment of the organization's tax-exempt status by the property tax administrator, as authorized by the state board of equalization.
(3) The state board of equalization may authorize the property tax administrator to reestablish tax-exempt status for any organization that meets the criteria specified in paragraphs (a) to (d) of subsection (1) of this section and that paid all or any portion of a property tax bill for a year or years in which the organization was denied tax-exempt status.
Source: L. 2008: Entire section added, p. 457, � 1, effective August 5. L. 2009: (2) and (3) amended, (SB 09-042), ch. 176, p. 782, � 5, effective August 5. L. 2013: (1)(a) amended, (HB 13-1300), ch. 316, p. 1705, � 123, effective August 7.