1. Property belonging exclusively to a municipal corporation of an adjoining state which is empowered by that state to acquire property in this state and which is used for airport purposes and upon which federal, county or state agencies expend funds is exempt from ad valorem taxation by this state. 2. The real property in question belonging to the municipal corporation of an adjoining state is subject to irrigation district assessments.
AGO 1959 NO. 31 > Apr 28 1959
TAXATION - REAL AND PERSONAL PROPERTY BELONGING TO A MUNICIPAL CORPORATION OF ANOTHER STATE AS SUBJECT TO AD VALOREM TAXES IN THIS STATE AND IRRIGATION DISTRICT ASSESSMENTS