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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.
History: 1Sp1981 c 1 art 2 s 6

Official Publication of the State of Minnesota
Revisor of Statutes