Part 11. Exemptions, Deferrals, and Abatements  


§ 59-2-1101. Definitions -- Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.
§ 59-2-1102. Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
§ 59-2-1103. State lands exemption -- Exceptions to exemption.
§ 59-2-1104. Definitions -- Armed Forces exemption -- Amount of Armed Forces exemption. (Effective 5/13/2014)
§ 59-2-1105. Application for United States Armed Forces exemption -- Rulemaking authority -- Statement -- County authority to make refunds.
§ 59-2-1106. Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
§ 59-2-1107. Indigent persons -- Amount of abatement.
§ 59-2-1108. Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.
§ 59-2-1109. Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.
§ 59-2-1110. Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
§ 59-2-1111. Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
§ 59-2-1112. Livestock exemption.
§ 59-2-1113. Exemption of household furnishings.
§ 59-2-1114. Exemption of inventory or other tangible personal property held for sale.
§ 59-2-1115. Exemption of certain tangible personal property.