59-2-1111 (Superseded 01/01/11) - Exemption of property used for irrigation purposes.
59-2-1111 (Superseded 01/01/11). Exemption of property used for irrigationpurposes.
Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines,pipes, and flumes owned and used by individuals or corporations for irrigating land within thestate owned by those individuals or corporations, or by the individual members of thecorporation, are exempt from taxation to the extent that they are owned and used for irrigationpurposes.
Repealed and Re-enacted by Chapter 3, 1988 General Session