53G-4-407. Tax exemption of school board property.
(1) Real and personal property held by a local school board is exempt from general and special taxation and from local assessments.
(2) This property may not be taken in any manner for debt.
Utah Code § 53G-4-407, under Part 53G-4-4: Local School Board Powers and Miscellaneous Duties.
Utah Code § 53G-4-407
53G-4-407. Tax exemption of school board property.
(1) Real and personal property held by a local school board is exempt from general and special taxation and from local assessments.
(2) This property may not be taken in any manner for debt.