15-6-228. Property subject to registration fee. The following property that is subject to a registration fee is exempt from property taxation:
     (1) truck canopy covers or toppers and campers;
     (2) motor homes;
     (3) all watercraft;
     (4) all trailers, semitrailers, pole trailers, and travel trailers as those terms are defined in 61-1-101;
     (5) all vehicles registered under 61-3-456;
     (6) (a) buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including buses, trucks, and truck tractors apportioned under Title 61, chapter 3, part 7; and
     (b) personal property that is attached to a bus, truck, or truck tractor that is exempt under subsection (6)(a);
     (7) motorcycles and quadricycles; and
     (8) light vehicles as defined in 61-1-101.

     History: En. Sec. 4, Ch. 532, L. 2005; amd. Sec. 245, Ch. 542, L. 2005.