Repealed by SL 1992, ch 80 , § 13

10-4-6.1 Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired. 10-4-7 Report of publicly owned property filed with secretary of revenue--Availability to county director. 10-4-8 Property acquired for highway purposes exempt. 10-4-8.1 Local industrial development corporation property exempt--Limitations. 10-4-9 Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society. 10-4-9.1 Property owned by public charity and used for charitable purposes exempt. 10-4-9.2 Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception. 10-4-9.3 Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt. 10-4-9.4 Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions. 10-4-9.5 Continuum of care defined--Additional health care. 10-4-10 Agricultural land of charitable, benevolent and religious societies. 10-4-11 Residential and mercantile property belonging to societies taxable. 10-4-12 Property of charitable, benevolent or religious society used partly for income and partly for society purposes. 10-4-13 Educational institution property exempt--Exceptions. 10-4-13.1 Agricultural structures specially classified--Amount exempt from taxation--Relative defined. 10-4-13.2 Nonexempt use of educational institution property--Assessed value. 10-4-14 Property of agricultural and horticultural societies exempt. 10-4-15 Application for exemption of business incubator, charitable, religious, educational, or local industrial development property. 10-4-15.1 Publication of list of tax-exempt property. 10-4-16 Examination, recommendations, and determination of application for tax-exempt status. 10-4-17 Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination. 10-4-18 Appeal from county board determination that property is taxable. 10-4-19 Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property. 10-4-19.1 Time of determination of exempt status--Apportionment when property transferred to exempt entity. 10-4-19.2 Apportionment when property transferred from exempt entity to nonexempt entity. 10-4-20 Permanent record and annual report of tax-exempt property. 10-4-21 Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue. 10-4-22 Effective date of change in tax-exempt status. 10-4-23 Tax-exempt and railroad property taxed to long-term lessee or contract purchaser. 10-4-23.1