Idaho Statutes
§ 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.
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Legislative History
[55-2109, added 1988, ch. 222, sec. 1, p. 424.]
Nearby Sections
15
§ 55-1001
DEFINITIONS§ 55-1002
FROM WHAT PROPERTY SELECTED§ 55-1003
HOMESTEAD EXEMPTION LIMITED§ 55-1004
AUTOMATIC HOMESTEAD EXEMPTION — CONDITIONS — DECLARATION OF HOMESTEAD — DECLARATION OF ABANDONMENT§ 55-1005
TO WHAT JUDGMENTS SUBJECT§ 55-101
REAL PROPERTY DEFINED§ 55-1010
LIABILITY FOR DEBTS OF OWNER§ 55-101A
“LANDS” DEFINED§ 55-101B
“CONDOMINIUM” DEFINED§ 55-102
PERSONAL PROPERTY DEFINED