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j assessor , the county assessor , the county auditor , any board of <br /> review, any board of equalization, the commissioner of revenue, <br /> or any court_ of this state grant a reduction of the market <br /> value below the minimum market value contained in the <br /> assessment agreement during the term of the agreement filed of <br /> record -regardless of actual market values which may result from <br /> incomplete construction improvements , destruction or diminution <br /> by any cause, insured or uninsured, except in the case of <br /> acquisition or reacquisition of the property by a public <br /> entity. Recording or filing of an assessment agreement <br /> complying with the terms of this subdivision shall constiute <br /> notice of the agreement to any subsequent purchaser or <br /> encumbrancer of the land or any part thereof , whether voluntary <br /> or . involuntary, and shall be binding upon them. <br /> i <br /> i <br /> I <br /> -2- <br />