Legislation
SECTION 468
Fire patrol and salvage corps
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 2
§ 468. Fire patrol and salvage corps. Real property owned by a
corporation organized to maintain a fire patrol and salvage corps for
the public benefit, which property is used exclusively for housing or
storing property used exclusively for the purpose of such fire patrol
and salvage corps, shall be exempt from taxation, provided such property
is used and such service rendered indiscriminately and without charge
for the public benefit; provided, however, that if a portion only of the
real property of such a corporation is so used, such portion shall be
exempt from taxation and the remaining portion shall be subject to
taxation.
corporation organized to maintain a fire patrol and salvage corps for
the public benefit, which property is used exclusively for housing or
storing property used exclusively for the purpose of such fire patrol
and salvage corps, shall be exempt from taxation, provided such property
is used and such service rendered indiscriminately and without charge
for the public benefit; provided, however, that if a portion only of the
real property of such a corporation is so used, such portion shall be
exempt from taxation and the remaining portion shall be subject to
taxation.