present. (1) As used in this section: (a) "Endangered" is as defined in Section 23A-1-101. (b) "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: (a) the functionality of the property; (b) the ability to use the property; and (c) 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.
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