2003 Minnesota Statutes

     273.117 Conservation property tax valuation. 

    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.  

    HIST: 1Sp1981 c 1 art 2 s 6