Section 10-4-41 – Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans.
10-4-41. Partial exemption for owner-occupied dwellings of surviving spouses of certain veterans. One hundred fifty thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§10-13-39 to 10-13-40.4, inclusive, is exempt from property taxation if owned and occupied by: (1)The surviving spouse […]
Section 10-4-42 – Renewable resource defined.
10-4-42. Renewable resource defined. For purposes of §§10-4-42 to 10-4-45, inclusive, a renewable resource is a resource that generates electricity or energy from facilities using one or more of the following sources: (1)Wind that uses wind as the source of energy to produce electricity; (2)Solar that uses the sun as the source of energy to […]
Section 10-4-43 – Renewable energy facility defined.
10-4-43. Renewable energy facility defined. For purposes of §§10-4-42 to 10-4-45, inclusive, a renewable energy facility is a facility that uses a renewable resource as its energy source for the purpose of producing electricity or energy. Source: SL 2010, ch 47, §2.
Section 10-4-44 – Renewable energy facilities with less than five megawatts of nameplate capacity classified–Property taxable–Exemption.
10-4-44. Renewable energy facilities with less than five megawatts of nameplate capacity classified–Property taxable–Exemption. For renewable energy facilities with less than five megawatts of nameplate capacity, all real property used or constructed for the purpose of producing electricity using a renewable resource as an energy source is classified for tax purposes as renewable energy property […]
Section 10-4-45 – Renewable energy property not subject to discretionary formulas.
10-4-45. Renewable energy property not subject to discretionary formulas. Renewable energy property is not subject to any discretionary formulas authorized by this title. Source: SL 2010, ch 47, §4.
Section 10-4-46 – Labor union property used exclusively for educational purpose exempt.
10-4-46. Labor union property used exclusively for educational purpose exempt. All property or any portion thereof owned by a labor union and used exclusively for an educational purpose is exempt from taxation. To receive the exemption, a labor union shall be recognized as an exempt organization under section 501(c)(5) of the United States Internal Revenue […]
Section 10-4-24.11 – Reduction of tax on dwelling owned by paraplegic.
10-4-24.11. Reduction of tax on dwelling owned by paraplegic. To the extent that a dwelling or part thereof is owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, the individual’s tax liability shall be reduced as provided in §§10-4-24.12 and 10-4-24.13 on that portion […]
Section 10-4-24.12 – Percentage of paraplegic’s tax reduction for single-member household.
10-4-24.12. Percentage of paraplegic’s tax reduction for single-member household. The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a single member household is according to the following schedule: If household income but not The tax due reduction is more than: more than […]
Section 10-4-24.13 – Percentage of paraplegic’s tax reduction for multiple-member household.
10-4-24.13. Percentage of paraplegic’s tax reduction for multiple-member household. The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a multiple member household is according to the following schedule: If household income is more than but not more than The tax due reduction […]
Section 10-4-24.14 – Reduction of tax on dwelling owned by paraplegic–Application.
10-4-24.14. Reduction of tax on dwelling owned by paraplegic–Application. The application for the reduction of tax on a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, as provided in §§10-4-24.11 to 10-4-24.13, inclusive, must be annually submitted on or before April first […]