42-11118. Exemption for social welfare and
quasi-governmental service property; qualifying
activities


A. Property that is owned by a volunteer nonprofit organization that is recognized
under section 501(c)(4) of the internal revenue code or under section 43-1201 and that is
operated exclusively to promote social welfare and provide community quasi-governmental
services in an unincorporated area of a county is exempt from taxation.


B. To qualify as providing quasi-governmental services under this section, the
organization must provide at least six of the following services:


1. Public information and complaint office.


2. Voter registration.


3. Property tax assessment information.


4. Building permit distribution.


5. Resident assistance with deed restrictions and violations.


6. County planning and zoning review.


7. Water resources planning and management.


8. Public safety planning, oversight and maintenance.


9. Government liaison for regional planning activities.