Sec. 8199-4.3. Tentative assessments of taxable conservation and common law easements

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(a) On the preliminary list provided pursuant to section 8199-4.1 of this Subpart, the assessor shall enter for each easement listed:
(1) the full value of the parcel encumbered by the easement as of the valuation date for the tentative assessment roll;
(2) the total assessed value of the parcel encumbered by the easement;
(3) the total land value of any total improvement value of the parcel encumbered by the easement; and
(4) the taxable assessed value of the easement as it appears on the tentative assessment roll.

                    
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