§ 3-2-206. Valuation of real estate devoted to open-space use.  


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  • In valuing, for the purposes of taxation, real estate devoted to open-space use, the real estate assessor shall consider only those indicia of value which such real estate has for open-space use and real estate taxes shall be extended upon the value so determined. In addition to use of his personal knowledge, judgment and experience as to the value of real estate in open-space use, he shall, in arriving at the value of such land, consider available evidence of open-space capability, and the recommendations of value of such real estate as made by the state land evaluation advisory committee. (Code 1963, Sec. 36-83.8)