The following property that is subject to a registration fee is exempt from property taxation:

1. (1) truck canopy covers or toppers and campers;
2. (2) motor homes;
3. (3) all watercraft;
4. (4) all trailers, semitrailers, pole trailers, and travel trailers as those terms are defined in 61-1-101;
5. (5) all vehicles registered under 61-3-456;

6. (6)

   1. (a) buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including buses, trucks, and truck tractors apportioned under Title 61, chapter 3, part 7; and
   2. (b) personal property that is attached to a bus, truck, or truck tractor that is exempt under subsection (6)(a);
7. (7) motorcycles and quadricycles; and
8. (8) light vehicles as defined in 61-1-101.

History: En. Sec. 4, Ch. 532, L. 2005; amd. Sec. 245, Ch. 542, L. 2005.