§ 68-2804. Property subject to tax.
Latest version.
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All property in this state, whether real or personal, except that which is specifically exempt by law, and except that which is relieved of ad valorem taxation by reason of the payment of an in lieu tax, shall be subject to ad valorem taxation.
Added by Laws 1988, c. 162, § 4, eff. Jan. 1, 1992.