2005 Idaho Code - 55-2109 — TAXATION

                                  TITLE  55
                             PROPERTY IN GENERAL
                                  CHAPTER 21
                      UNIFORM CONSERVATION EASEMENT ACT
    55-2109.  TAXATION. The granting of a conservation easement across a piece
of property shall not have an effect on the market value of property for ad
valorem tax purposes and when the property is assessed for ad valorem tax
purposes, the market value shall be computed as if the conservation easement
did not exist.