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2006 Utah Code - 59-2-301.1 — Assessment of property subject to a conservation easement.

     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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