18.1.3.090 Exceptions.

(a) No possessory interest which consists of a utility delivery or distribution facility or line which exclusively serves the Pueblo de San Ildefonso facilities or tribal members shall be subject to the ad valorem possessory interest tax.

(b) No property owned or leased by the government of the Pueblo, its subdivisions, businesses or business enterprises shall be subject to the ad valorem possessory interest tax.

(c) No business enterprise owned or substantially owned by a member of the Pueblo de San Ildefonso or a member's immediate family ("immediate family" shall means spouse and/or children) shall be subject to the ad valorem possessory interest tax. For the purposes of this provision, "substantially interested" shall indicate ownership of over 50% of the assets of the business operation, the actual management of the business enterprise by a member or a member's immediate family, or that the situs of the business enterprise being on a leasehold interest owned by a tribal member or a member's immediate family.