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
, and is recorded on the property;
(b) The property is being used in accordance with the terms of the conservation restriction or
History: 1Sp1981 c 1 art 2 s 6