42-11119. Exemption for property of volunteer
roadway cleanup and beautification organizations


Property that is owned by a volunteer nonprofit organization is exempt from taxation
if it meets all of the following requirements:


1. The property is used exclusively for the purpose of performing roadway cleanup
and beautification on a gratuitous basis.


2. The property is not used or held for profit.


3. The property is not used or occupied by or for the benefit of any person.