1999 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 273 Taxes; Listing, Assessment
Section 273.117 Conservation property tax valuation.
273.117 Conservation property tax valuation.
Real property which is subject to a conservation restriction or easement shall be entitled to reduced valuation under this section 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.
HIST: 1Sp1981 c 1 art 2 s 6
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