Q: Once streets, utilities, sewer and other improvements made by the developer as in-kind rent under a development lease are dedicated to a governmental entity for future operations and maintenance, are the infrastructure improvements "improvements made on such land by lessee" included for the purposes of determining the fair market rental of the land under Section 29-3-63(1) for leases by the school district to the home owner?

A: No. Once a school district offsets the fair market rental amount owed by the developer of 16th Section lands for infrastructure improvements, state law does not contemplate the school district continuing to offset the rental amounts to subsequent lessees for improvements such as streets and utilities made by the previous leaseholder-developer. (Attorney General's Opinion to Cheney dated January 30, 2009)