42-11104

42-11104. Exemption for educational and
library property

A. Libraries, colleges, school buildings and other buildings that are used for
education, with their furniture, libraries and equipment and the land that is appurtenant
to and used with them, are exempt from taxation if they are used for education and not
used or held for profit.

B. Property and buildings are exempt from taxation if leased from:

1. A school district pursuant to a lease or lease-purchase agreement under section
15-342, paragraph 9 or 10.

2. A community college district pursuant to a lease or lease-purchase agreement
under section 15-1444.

C. Property and buildings, including land, improvements, furniture and equipment,
that are owned by a nonprofit organization that is recognized under section 501(c)(3) of
the internal revenue code and that operates as:

1. A charter school pursuant to section 15-183 are exempt from taxation beginning
on the date the nonprofit organization acquires ownership of the property and buildings
if the property and buildings are used for education and are not used or held for profit.

2. A trap and skeet shooting club that teaches, trains, sponsors, coaches or hosts
or sponsors clinics, shooting leagues, competitive tournaments or other events, including
hunter and firearm safety classes, are exempt from taxation if the property and buildings
are used for education purposes and not used or held for profit.

D. Within ten days after receiving an initial affidavit of eligibility submitted
under section 42-11152 by a nonprofit organization described under subsection C of this
section, the county assessor, on request, shall issue a receipt for the affidavit.

E. If the nonprofit organization described under subsection C of this section files
with the assessor evidence of the organization's tax exempt status under section
501(c)(3) of the internal revenue code, the organization is exempt from the requirement
of filing subsequent affidavits under section 42-11152 until all or part of the property
is conveyed to a new owner or is no longer used for education. At that time the
organization shall notify the assessor of the change in writing.

F. A nonprofit organization described under subsection C of this section that
acquires ownership of property that was previously owned by another nonprofit
organization and used primarily for education shall comply with the requirements of
section 42-11152 to qualify and establish eligibility for exemption.

G. If a nonprofit organization described under subsection C of this section that
holds title to property used primarily for education fails to file the affidavit required
by section 42-11152 in a timely manner, but otherwise qualifies for exemption, the county
board of supervisors, on petition by the organization, shall direct the county treasurer
to:

1. Refund any property taxes paid by the organization for a tax year if the
organization submits a claim for the refund to the county treasurer within one year after
the date the taxes were paid. The county treasurer shall pay the claim within thirty days
after it is submitted to the treasurer. The county treasurer is entitled to a credit for
the refund in the next accounting period with each taxing jurisdiction to which the tax
monies may have been transmitted.

2. Forgive and strike off from the tax roll any property taxes and accrued interest
and penalties that are due but not paid.