59-2-301.1. Assessment of property subject to a conservation easement.
In assessing the fair market value of property subject to a conservation easement under
Title 57, Chapter 18, Land Conservation Easement Act, a county assessor shall include as part of
the assessment any effects the conservation easement may have on the fair market value of the
property.
Enacted by Chapter 27, 2002 General Session
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Last revised: Thursday, May 28, 2009