On October 15, 2021, the Office of Chief Counsel of the Internal Revenue Service (IRS) disclosed a copy of a communication in 202141022 suggesting that notification of the exercise or continuance of a use of land that pre-exists the donation
Short-term home rentals (“STRs”) are big business in the Colorado front range, both in places where they are currently allowed and those where they are not. In many cities, people are renting their residences on apps like VRBO and Airbnb,
One of the trickier aspects of First Amendment jurisprudence has always been deciding whether and when conduct receives constitutional protection. Regulations that involve words or speech are easy enough. But does the First Amendment protect the heap of garbage your
On July 30, 2021, the Office of Chief Counsel of the Internal Revenue Service (IRS) released a Chief Counsel Advice Memorandum 202130014 on the requirements of I.R.C. Section 170(h) and Treas. Reg. Section 1.170A014(g)(6)(ii) for an extinguishment proceeds clause in
On Monday, the U.S. Supreme Court granted the City of Austin, Texas’s petition for writ of certiorari in a case that may determine the legal fate of states’ and local governments’ efforts to restrict billboard advertising.
In the case, which
The Metzler Property in Castle Rock, Colorado was preserved today through the generous donation by the Estate of Robert F. Metzler of 60 acres of land to the Town of Castle Rock and a conservation easement to Douglas Land Conservancy
On June 23, 2021, the U.S. Court of Appeals for the 11th Circuit in TOT Property Holdings upheld the denial of a charitable deduction for a conservation easement on the grounds that the donated conservation easement was not protected in
Today the Colorado legislature passed HB21-1233, the Conservation Easement Enhancement and Rural Stimulus Act. The Act was proposed and shepherded by Keep It Colorado, and will now proceed to the Governor’s desk to be signed.
The Act modifies
Restrictions on the ability of homeowners’ associations to enforce covenants deemed contrary to public policy have long been the norm in states across the country, including Colorado, which could soon see an expansion of such restrictions.
Colorado’s Common Interest Ownership
Today the Biden Administration released a preliminary report to the National Climate Task Force titled Conserving and Restoring America the Beautiful. The report provides a vision and plan to preserve at least 30% of the country’s land and waters
