SB215-SSA1,1,64
70.11
(45) Snowmobile and all-terrain vehicle clubs. Trail groomers owned
5by a snowmobile club or an all-terrain vehicle club that is exempt from taxation
6under section
501 (c) (3), (4), or (7) of the Internal Revenue Code.
SB215-SSA1,1,8
1(1) This act first applies to the property tax assessments as of January 1, 2009.