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.