Ditches, canals, and flumes - exemption.

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Ditches, canals, and flumes which are owned and used by any person exclusively for irrigating land owned by such person shall be exempt from the levy and collection of property tax.

Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.

Editor's note: This section is similar to former § 39-3-101 (1)(c) as it existed prior to 1989.


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