§ 273.117

Minn. Stat. § 273.117

Conservation Property Tax Valuation

1Sp1981 c 1 art 2 s 6

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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.