34-1-207. Eminent domain; taxation.
(a) Conservation easements shall be subject to the state's power of eminent domain in the same manner as any other real property interest.
(b) The real property tax imposed upon real property subject to a conservation easement shall not be less than the amount of the ad valorem tax for the property had it been levied and assessed based upon the taxable value of agricultural land of similar productive use and value under W.S. 39-13-101(a)(iii) and 39-13-103(b)(x).
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