TITLE 55

PROPERTY IN GENERAL

CHAPTER 21

UNIFORM CONSERVATION EASEMENT ACT

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.

History:

[55-2109, added 1988, ch. 222, sec. 1, p. 424.]