Tax Type
Property Tax
Description
Municipal Service Charge in Lieu of Taxes;Exemption;Private Use of Property
Topic
Exemptions
Date Issued
10-03-1975
The exception from the service charge which may be levied by a county, city, or town in lieu of property tax applies to property used or operated exclusively for private educational or charitable purposes. Property used or operated exclusively for other private purposes, however, are not exempt.
Attorney General's Opinion