HB17-1066: Conservation Easement Tax Credit Dispute Resolution

• Eliminates surety bond and deposit requirements for taxpayers disputing rejected conservation easement tax credits in both administrative appeal and district court proceedings.

• Stops accrual of additional interest and penalties during the administrative review process, matching the previous benefit that only applied to those who elected direct district court appeals.

• Authorizes courts to terminate conservation easements created for tax credit purposes using equitable jurisdiction when the state has rejected the tax credit claim and the easement has no value or only nominal value.

• Requires that easement holders either provided no compensation or have been fully reimbursed before a court may order termination under the new equitable jurisdiction provision.