§ 273.117

Minn. Stat. § 273.117

Conservation Property Tax Valuation

1Sp1981 c 1 art 2 s 6; 2008 c 154 art 13 s 27

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The value of real property which is subject to a conservation restriction or easement may be adjusted by the assessor 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.