Statute 76 2 116

76-2,116. Property subject to easement; how assessed.Real property subject to a conservation or preservation easement shall be assessed with due regard to the restricted uses to which the property may be devoted. The conservation or preservation easement in the hands of the holder shall be subject to assessment, taxation, or exemption from taxation in accordance with general laws applicable to assessment and taxation of interests in real property.Source Laws 1981, LB 173, § 6.