2018 Idaho Statutes
Title 55 - PROPERTY IN GENERAL
Chapter 21 - UNIFORM CONSERVATION EASEMENT ACT
Section 55-2109 - TAXATION.
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.
[55-2109, added 1988, ch. 222, sec. 1, p. 424.]
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.