§ 26-26-905 - Persons holding property.
26-26-905. Persons holding property.
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 agent, as in other cases.