Property held under a lease for a term exceeding ten (10) years belonging to the state or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, and school, seminary, saline, or other lands shall be considered, for all purposes of taxation, as the personal property of the person holding them and shall be listed as such by the person or his or her agent, as in other cases.
Section: Previous 26-26-902 26-26-903 26-26-904 26-26-905 26-26-906 26-26-907 26-26-908 26-26-909 26-26-910 26-26-911 26-26-913 26-26-914 NextLast modified: November 15, 2016