(1) Road, irrigation ditch, or power line easements that do not transfer title to such rights-of-way are taxable and will be classified, graded, and valued as adjoining agricultural land.

(2) A deeded right-of-way that is conveyed through a deed or other instrument, from a private owner to a government agency or other tax-exempt entity is not taxable and is deducted from the ownership in which it is located. If the deeded right-of-way splits two or more ownerships, such as along a deeded county road, the department will deduct proportional amounts of acreage from each ownership. A record of the conveyance must be available in the local county clerk and recorder's office.

(3) To determine the total acreage of land devoted to the easement or deeded right-of-way, the department shall determine the square footage and convert the square footage to acres by dividing the square footage by 43,560.