Idaho Code § 55-2109

Current through the 2024 Regular Session
Section 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.

Idaho Code § 55-2109

[55-2109, added 1988, ch. 222, sec. 1, p. 424.]