Real property tax; assessment of wetlands.

Directs the commissioner of revenue, when separately and specially assessing wetlands at the request of the property owner and if the assessing official disagrees with the property owner as to the presence of wetlands, to recognize (i) the National Wetlands Inventory Map prepared by the U.S. Fish and Wildlife Service, (ii) a wetland delineation map confirmed by a Preliminary Jurisdictional Determination, or (iii) an Approved Jurisdictional Determination issued by the U.S. Army Corps of Engineers and provided by the property owner.