(b) property owned by a public library;
(c) property owned by a school district;
(d) property owned by a political subdivision of the State, other than a school district, and located within the political subdivision;
(e) property owned by a political subdivision of the State, other than a school district, and located outside the political subdivision unless the Legislature by statute authorizes the property tax on that property;
(f) property owned by a nonprofit entity used exclusively for religious, charitable, or educational purposes;
(g) places of burial not held or used for private or corporate benefit;
(h) farm equipment and farm machinery as defined by statute;
(i) water rights, reservoirs, pumping plants, ditches, canals, pipes, flumes, power plants, and transmission lines to the extent owned and used by an individual or corporation to irrigate land that is:
(ii) owned by the individual or corporation, or by an individual member of the corporation; and
(B) reservoirs, pumping plants, ditches, canals, pipes, flumes, and, as defined by statute, other water infrastructure;
(iii) land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (1)(j)(i)(B) if the land is:
(B) reasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe.
(ii) tangible personal property present in the State on January 1 and held for sale or processing and shipped to a final destination outside the State within 12 months;
(iii) subject to Subsection (2)(b), property to the extent used to generate and deliver electrical power for pumping water to irrigate lands in the State;
(iv) up to 45% of the fair market value of residential property, as defined by statute;
(v) household furnishings, furniture, and equipment used exclusively by the owner of that property in maintaining the owner's home; and
(vi) tangible personal property that, if subject to property tax, would generate an inconsequential amount of revenue.
(b) property owned by the unmarried surviving spouse or the minor orphan of a person who:
(ii) during military training or a military conflict, was killed in action or died in the line of duty in the military service of the United States or the State; and
