10-36A-1      Property exempt from ad valorem tax.
10-36A-2      Maps of water lines filed with county auditors.
10-36A-3 to 10-36A-8. Repealed.

10-36A-1. Property exempt from ad valorem tax.

All real and personal property, including but not limited to works, machinery, pipelines, and fixtures, belonging to any nonprofit corporation or association engaged in the treatment, distribution, and sale of water to a rural area or a municipality, where such property is used exclusively for conveying water to its customers is exempt from ad valorem taxation.

Source: SL 1970, ch 67, § 1; SL 1982, ch 98.

10-36A-2. Maps of water lines filed with county auditors.

Each nonprofit corporation or association as provided in § 10-36A-1, shall keep on file with the county auditor of each county through or into which its water line or lines run, a map or blueprints showing correctly the location of its water line or lines in such county and in each governmental subdivision thereof.

Source: SL 1970, ch 67, § 2.