| This bill permits counties to impose a local option real |
estate transfer tax for the purpose of purchasing or improving |
public lands within the county. The tax may not exceed 5% of the |
state real estate transfer tax and may be imposed only if it is |
approved by the voters of the county. Revenues from the local |
option tax may be spent for purchasing or improving public lands |
in the county subject to recommendations of a county land |
conservation board. |