Exempted property; entries on valuation lists

Section 51. The assessors shall enter upon the valuation list, in the appropriate columns after the enumeration of the persons and estates liable to taxation therein contained, a statement and description of all the property and estate, with the fair cash value thereof, which is exempted from taxation in their respective towns pursuant to the provisions of the first fifteen clauses of section five, or for the reason that it is owned by a county, city, town or district and put to a public use, with the names of the persons or corporations owning the same and the purpose for which it is used, and with a reference to the law, if any, by which such exemption is allowed.

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In this chapter (40 sections)

59-38 · Fair cash valuation; classification of assessed valuation;…
59-38A · Pipelines; valuation; exceptions
59-38B-38C · Repealed, 1978, 580, Sec. 30
59-38D · Written return of information to determine valuation of real…
59-38E · Testimony under oath concerning written return filed under…
59-38F · Written return of information to determine valuation of…
59-38G · Testimony under oath concerning written return filed under…
59-38H · Transition payments to municipalities in which an affiliated…
59-39 · Telephone and telegraph companies; valuation of machinery,…
59-40 · Telephone and telegraph companies; assessors; informing…
59-41 · Telephone and telegraph companies; returns
59-42 · Telephone and telegraph companies; failure to make returns
59-42A · Amended valuation of property held by pipeline or telephone or…
59-43 · Valuation and assessment books; public inspection
59-44 · Lists; contents
59-45 · Books and records of assessors furnished by municipalities;…
59-46 · Entries in books
59-47-48 · Repealed, 1969, 532, Sec. 2
59-49 · Repealed, 1985, 300, Sec. 1
59-50 · Required books or records of assessors; explanatory notes
59-51 · Exempted property; entries on valuation lists
59-52 · Valuation lists; statement of assessors; penalties
59-52A · Plans showing boundaries in city or town; delivery to court
59-52B · Official inspection of valuation information, release of…
59-52C · Public access to terminals or other data processing equipment
59-53 · Tax lists; commitment; warrants; collector of taxes
59-54 · Tax lists; form; contents
59-55 · Warrants; form; contents
59-56 · Lost or destroyed warrants
59-57 · Bills for taxes; due date; interest; amounts overdue; date of…
59-57A · Unpaid taxes not in excess of one hundred dollars; interest
59-57B · Repealed, 2016, 218, Sec. 141
59-57C · Preliminary tax for real estate and personal property; notice;…
59-57D · Affidavit of address
59-58 · Discounts on taxes
59-58A · Minimum abatement or refund of property tax
59-59 · Abatements
59-59A · Abatements for purpose of continuing environmental cleanup on…
59-60 · Records of abatements
59-61 · Conditions of abatement

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