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2011 Utah Code
Title 53A State System of Public Education
Chapter 3 Local School Boards
Section 408 Tax exemption of school board property.

53A-3-408. Tax exemption of school board property.
(1) Real and personal property held by a local school board is exempt from general and special taxation and from local assessments.
(2) This property may not be taken in any manner for debt.

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