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.]
Structure Idaho Code
Title 55 - PROPERTY IN GENERAL
Chapter 21 - UNIFORM CONSERVATION EASEMENT ACT
Section 55-2101 - DEFINITIONS.
Section 55-2102 - CONSERVATION EASEMENT CREATED — CONVEYANCE — ACCEPTANCE — DURATION.
Section 55-2103 - PERSONS WHO MAY BRING ACTIONS — POWERS OF THE COURT.
Section 55-2104 - VALIDITY OF CONSERVATION EASEMENTS.
Section 55-2105 - APPLICABILITY OF THIS CHAPTER.
Section 55-2106 - UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Section 55-2107 - EMINENT DOMAIN.
Section 55-2108 - OTHER INTERESTS NOT IMPAIRED BY CONSERVATION EASEMENTS.