State System of Public Education
Local School Boards
Section 408
Tax exemption of school board property.
     53A-3-408.   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.

Enacted by Chapter 2, 1988 General Session
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