"Minnesota Land Conservation Property Tax Law"; defining terms, entitling certain real estate to valuation and tax deferment, prohibiting certain concurrent enrollment and specifying certain land as disqualified, providing a determination of value, a separate determination of market value and tax, an application and covenant agreement, additional taxes and lien under certain conditions and certain special local assessments deferral, providing an exemption from additional taxes upon withdrawal from the agricultural property tax program and enrollment in the land conservation property tax law program
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