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273.117 CONSERVATION PROPERTY TAX VALUATION.

The value of real property which is subject to a conservation restriction or easement may be adjusted by the assessor 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.

Official Publication of the State of Minnesota
Revisor of Statutes