42-11105. Exemption for health care
property
A. Hospitals for the relief of the indigent or afflicted, appurtenant land and
their fixtures and equipment are exempt from taxation if they are not used or held for
profit.
B. Property that is used to operate a health care institution that provides
medical, nursing or health related services to persons who are handicapped or sixty-two
years of age or older is exempt from taxation if the property is not used or held for
profit.
C. Qualifying community health centers as defined in section 36-2907.06, subsection
H, appurtenant land and their fixtures and equipment are exempt from taxation if they are
not used or held for profit.
D. Property that is owned by a health care provider, recognized under section
501(c)(3) of the internal revenue code and organized as a nonprofit corporation is exempt
from taxation if the property is used to provide health care services and the property is
not used or held for profit. An exemption under this subsection includes all buildings,
appurtenant land, fixtures, equipment and other reasonably required property, including
property used for the administration of services. For the purposes of this subsection,
"health care provider" means a health care institution as defined in title 36 or an
entity that provides health care services directly to patients through health care
providers who are licensed pursuant to title 32.
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