42-11119
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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 not used or held for profit. 3. The property is not used or occupied by or for the benefit of any person. |