59-2-301.5. Definitions -- Assessment of property if threatened or endangered species is present.
(1) As used in this section: "Endangered" is as defined in Section. 23A-1-101 "Threatened" is as defined in Section. 23A-1-101
(2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether a threatened or endangered species is present on any portion of the property, including any impacts the presence of the threatened or endangered species has on: the functionality of the property; the ability to use the property; and property rights.
(3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.