{"data":{"id":"us-id/idaho-code-55-2109","jurisdiction":"us-id","citation":"Idaho Code § 55-2109","heading":"Taxation.","body":"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.","path":["TITLE 55 PROPERTY IN GENERAL","CHAPTER 21 UNIFORM CONSERVATION EASEMENT ACT"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title55/t55ch21/sect55-2109/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:13Z","sha256":"95f8b80e708ca8d4191fad417b147afee52bf8fd8b4daa2f0684702cfa8454e9","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-55-2108","next":"us-id/idaho-code-55-2201"},"notice":"GroundRules: Original legal text. Not legal advice."}