Section 273.117 Conservation Property Tax Valuation - Minnesota Statutes

273.117 CONSERVATION PROPERTY TAX VALUATION.

The value of real property which is subject to a conservation restriction or easement may be adjusted by the assessor if:

(a) the restriction or easement is for a conservation purpose as defined in section 84.64, subdivision 2, and is recorded on the property;

(b) the property is being used in accordance with the terms of the conservation restriction or easement.

History:

1Sp1981 c 1 art 2 s 6; 2008 c 154 art 13 s 27