(1) Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if:
Such property is owned by a nonprofit corporation, whether organized under the lawsof this state or of another state;
Such property is occupied or used by one or more physician or dentist, or both,licensed to practice medicine or dentistry, as applicable, under the laws of this state for the purpose of the practice of medicine or dentistry;
Such health care services are provided to patients who request such services and thefinancially needy are only charged for such services based upon the ability to pay; and
The board of county commissioners of the county in which such property is locatedcertifies that a need exists for the provision of such health care services.
The limitations set forth in section 39-3-116 (1) and (2) shall not apply to the use ofproperty pursuant to the provisions of subsection (1) of this section.
Any exemption claimed pursuant to the provisions of this section shall comply withthe provisions of section 39-2-117.
Source: L. 91: Entire section added, p. 1956, § 3, effective June 7.