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The value of real property which is subject to a conservation restriction or easement shall not be reduced 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; and

(b) the property is being used in accordance with the terms of the conservation restriction or easement.

This section does not apply to (1) conservation restrictions or easements covering riparian buffers along lakes, rivers, and streams that are used for water quantity or quality control; or (2) easements in a county that has adopted, by referendum, a program to protect farmland and natural areas since 1999.

Official Publication of the State of Minnesota
Revisor of Statutes