Land supporting power lines, pipelines, sewer lines, water lines, and other utilities that are not for the sole benefit of the landowner shall be eligible for current use assessment:

1. (a) Under the category in which the land would normally qualify; and
2. (b) If the presence and maintenance of such utilities would affect the income producing capability of the underlying farm or forest land, the municipal assessing officials shall consider this to be a factor in determining the assessed range of value.

Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19