This bill deals with a county's acquisition of real property located in another county.
This bill:
- provides that a county may not acquire real property that is located in another county through exchange, purchase, or lease unless:
the county where the real property is located provides express permission; andthe county's acquisition is a joint acquisition with another political subdivision as part of an interlocal agreement;
- provides that real property owned by a county that is located outside the geographical boundaries of the county is not exempt from taxation under Title 59, Chapter 2, Property Tax Act, unless exceptions apply; and
- makes technical and conforming changes.Statutes affected:
Introduced: 11-13-227, 17-60-202, 17-78-103, 17-78-201, 17C-1-202, 17C-1-207, 59-2-1101
Amended 2/23/2026 07:02:258: 11-13-227, 17-60-202, 17-78-103, 17-78-201, 17C-1-202, 17C-1-207, 59-2-1101
Substitute #1: 11-13-227, 17-60-202, 17-78-103, 17-78-201, 17C-1-202, 17C-1-207, 59-2-1101
Substitute #2: 11-13-227, 17-60-202, 17-78-103, 17-78-201, 17C-1-202, 17C-1-207, 59-2-1101
Enrolled: 17-60-202, 17-78-103, 17-78-201, 17C-1-202, 17C-1-207, 59-2-1101
Substitute #3: 17-60-202, 17-78-103, 17-78-201, 17C-1-202, 17C-1-207, 59-2-1101