" . . . A parcel of land that consists of at least eighty acres, or less than eighty acres if such parcel does not contain any residential improvements, and that is subject to a perpetual conservation easement, if such land was classified by the assessor as agricultural . . . at the time such easement was granted . . ." 39-1-102(1.6)(a)(III), C.R.S.
To qualify, the conservation easement must meet all the tests in 39-1-102, C.R.S., which require that the easement be granted to a "qualified organization" and exclusively for "conservation purposes." The easement must also describe all current and contemplated future uses of the land, none of which may be nonagricultural, commercial, residential or any other purposes not consistent with a conservation easement.