<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-214" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <level label="a">
    <text>Property is not subject to property tax if the property:</text>
    <level label="1">
      <text>is owned by a nonprofit historical society, museum, or academy, the purposes of which are solely to study the history of or to maintain and preserve historic homes, places, and personal property for the use and benefit of the public; and</text>
    </level>
    <level label="2">
      <text>is actually used exclusively for the purposes of any of these organizations.</text>
    </level>
  </level>
  <level label="b">
    <text>Up to 15 acres of property is not subject to property tax if the property:</text>
    <level label="1">
      <text>is owned by a nonprofit organization for the purpose of maintaining a commemorative park or site for a monument to the veterans of the armed services of:</text>
      <level label="i">
        <text>the United States; or</text>
      </level>
      <level label="ii">
        <text>the Confederate States of America; and</text>
      </level>
    </level>
    <level label="2">
      <text>is actually used exclusively for the purposes of these organizations.</text>
    </level>
  </level>
</section>
