§ 42-11111; Version 2 – Exemption for property; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions
42-11111. Exemption for property; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions (L22, Ch. 341, sec. 2. Conditionally Eff.) A. The property of widows and widowers, of persons with total and permanent disabilities and of veterans with service or nonservice connected disabilities who are residents of this state […]
§ 42-11112 – Exemption for observatories
42-11112. Exemption for observatories Observatories that are maintained for astronomical research and education for the public welfare and property that is used in the work or maintenance of observatories, including property held in trust, are exempt from taxation if the observatories and other property are used only for those purposes and are not used or […]
§ 42-11113 – Exemption for land and buildings owned by animal control and humane societies
42-11113. Exemption for land and buildings owned by animal control and humane societies Land and buildings that are owned by societies to prevent cruelty to animals and to shelter, care for and control animals are exempt from taxation if the land and buildings are used only for those purposes and are not used or held […]
§ 42-11114 – Exemption for property held for conveyance as parkland; recapture
42-11114. Exemption for property held for conveyance as parkland; recapture A. Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code, for transfer to this state or to a political subdivision of this state to be used as parkland is exempt from taxation if the charitable organization does […]
§ 42-11115 – Exemption for property held to preserve or protect scientific resources
42-11115. Exemption for property held to preserve or protect scientific resources Property that is held by a charitable organization, recognized under section 501(c)(3) of the internal revenue code, to preserve and protect scientific, biological, geological, paleontological, natural or archaeological resources is exempt from taxation.
§ 42-11116 – Exemption for property of arts and science organizations
42-11116. Exemption for property of arts and science organizations Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and not used or held […]
§ 42-11117 – Exemption for property of volunteer fire departments
42-11117. Exemption for property of volunteer fire departments The property of a volunteer fire department that is recognized under section 501 of the internal revenue code is exempt from taxation if the property is used exclusively for fire suppression and prevention activities and is neither used nor occupied by or for the benefit of any […]
§ 42-11118 – Exemption for social welfare and quasi-governmental service property; qualifying activities
42-11118. Exemption for social welfare and quasi-governmental service property; qualifying activities A. Property that is owned by a volunteer nonprofit organization that is recognized under section 501(c)(4) of the internal revenue code and that is operated exclusively to promote social welfare and provide community quasi-governmental services in an unincorporated area of a county is exempt […]
§ 42-11119 – Exemption for property of volunteer roadway cleanup and beautification organizations
42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations Property that is owned by a volunteer nonprofit organization is exempt from taxation if it meets all of the following requirements: 1. The property is used exclusively for the purpose of performing roadway cleanup and beautification on a gratuitous basis. 2. The property is […]
§ 42-11120 – Exemption for property of veterans’ organizations
42-11120. Exemption for property of veterans’ organizations Property that is owned by a United States veterans’ organization that qualifies as a charitable organization and that is recognized under either section 501(c)(3) or 501(c)(19) of the internal revenue code is exempt from taxation if the property is used predominantly for those purposes and is not used […]