42-11121. Exemption for property of
charitable community service organizations
Property that is not used or held for profit and that is owned by a community
service organization the mission of which is to serve a population that includes persons
who are indigent or afflicted, as defined in section 42-11101, and that qualifies as a
charitable organization and is recognized under section 501(c)(3) of the internal revenue
code is exempt from taxation if the community service organization is primarily engaged
in delivering services on that property consisting of fitness programs, camping programs,
health and recreation services, youth programs, child care, senior citizen programs,
individual and family counseling, employment and training programs, services for
individuals with disabilities, meals, feeding programs or disaster relief.
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