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Taxation

CHAPTER IV.

and Exemption of Non-Business Corporations.

R. S. Pt. 1, ch. 13, tit. 1.

§ 4. The following property shall be exempt from taxation: 1. All property, real or personal, exempted from taxation by the constitution of this state or under the constitution of the United States:

2. All lands belonging to this state, or the United States.

3. Every building erected for the use of a college, incorporated academy, or other seminary of learning and in actual use for either of such purposes, every building for public worship, every schoolhouse courthouse and jail used for either of such purposes; and the several lots whereon such buildings are situated and the furniture belonging to each of them. (Thus amended by L. 1883, ch. 397.)

4. Every poorhouse, almshouse, house of industry and every house belonging to a company, incorporated for the reformation of offenders or to improve the moral condition of seamen, and the real and personal property used for such purposes belonged to or connected with the same. Provided, however, that no private company or incorporated institution or almshouse shall be entitled to such exemption, whose gross annual income from its real and personal property shall exceed two hundred thousand dollars. (Thus amended by L. 1892, ch. 713.).

5. The real and personal property of every public library.

6. All stocks owned by the state, or by literary or charitable institutions.

7. The personal estate of every incorporated company not made liable to taxation on its capital, in the fourth title of this chapter.

8. The personal property of every minister of the gospel, or priest of any denomination, or every such minister or priest who

is permanently disabled by impaired health from peforming the active duties of the ministry, and every such minister or priest, who has reached the age of seventy-five years; and the real estate of such minister or priest or such disabled or aged minister or priest, when occupied by him, provided such real and personal estate do not exceed the value of one thousand five hundred dollars; and, (This subd. thus amended by L. 1884, ch. 537.)

9. All property exempted by law from execution.

10. Real property owned by any incorporated association of present or former volunteer firemen, actually and exclusively used and occupied by such corporation, and not exceeding in assessed value the sum of fifteen thousand dollars. (Added by L 1891, ch. 163.)

11. A dwelling-house owned by any religious corporation and the land upon which the same stands, while and during only the time actually used by the officiating clergyman of such religious corporation shall be exempt to an amount not exceeding two thousand dollars, but not more than one dwelling actually used by any one religious corporation shall be so exempt. (Added by L. 1892, ch. 565.).

[Subdivision 2 of the foregoing section was amended so as to read as specified by L. 1878, ch. 191; but that act was repealed by L. 1879, ch. 140, thus, probably, repealing the subdivision.]

§ 5. If the real and personal estate, or either of them, of any minister or priest, exceed the value of one thousand five hundred dollars, that sum shall be deducted from the valuation of his prop erty, and the residue shall be liable to taxation.

§ 6. Lands sold by the state, though not granted, or conveyed, shall be assessed in the same manner as if actually conveyed.

§ 7. The owner or holder of stock in any incorporated company liable to taxation on its capital shall not be taxed as an individual for such stock.

L 1856, Chap. 183-An act to exempt lands held by agricultural societies from taxation.

Section 1. Exemption- All lands now held, or which may hereafter be held, by any agricultural society in this state, and permanently used for show grounds by any such society, shall be exempt from taxation during the time so used.

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