31A-44-405. Continuing care facilities not exempt from property tax.
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Effective 5/10/2016
31A-44-405. Continuing care facilities not exempt from property tax.
Notwithstanding any tax-exempt status of a provider or facility, a provider or facility is liable for property tax due under Title 59, Chapter 2, Property Tax Act .
Enacted by Chapter 270 , 2016 General Session