Topic
Conservation Easements
399 published works
Nonprofit Law Prof Blog
Belk v. Commissioner – Tax Court Reaffirms its Holding that “Floating” Conservation Easements Are Not Deductible
As previously discussed, in Belk v Comm’r, 140 T.C. No. 1 (Jan. 28, 2013) (Belk I), the Tax Court held that a conservation easement that permits the parties to agree…
Nonprofit Law Prof Blog
Mountanos v. Commissioner – Deduction Denied for Failure to Prove Conservation Easement Had Value
In a June 3, 2013, memorandum opinion, Mountanos v. Commissioner, T.C. Memo. 2013-138, the Tax Court sustained the IRS’s disallowance of a $4.6 million deduction claimed for the 2005 donation…
PropertyProf Blog
Jay on Perpetual Conservation Easements
By propertyprof
Jessica Jay (Vermont) has posted Understanding When Perpetual is Not Forever: An Update to the Challenge of Changing Conditions, Amendment, and Termination of Perpetual Conservation Easements, and Response to Ann…
Land Use Prof Blog
HELR dialogue on conservation easements and perpetuity
This post is, in part, one for my co-blogger Jessie Owley who knows far more about conservation easements than I do, but one I felt readers generally might enjoy. The latest…
PropertyProf Blog
Owley on the Private Enforcement of Conservation Easements
By propertyprof
Jessie Owley (Buffalo) has posted From Citizen Suits to Conservation Easements: The Increasing Private Role in Public Permit Enforcement (Envtl L. Rep. News & Analysis) on SSRN. Here's the abstract: The…
Land Use Prof Blog
Live Blogging ALPS: Session III (Constrains on and Structures for Land Use, Sale, and Development)
With so many sessions going on simultaneously, I don't always get to see my co-bloggers present their work. BUT I was lucky enough to hear about Matt Festa's current project…
Rocky Mountain Real Estate Law
Bill Concerning a Cap on Conservation Easement Income Tax Credits Passes Colorado House
The Colorado legislature is considering a bill that would impose a cap on the aggregate amount of state income tax credits available annually to taxpayers for the donation of a…
Land Use Prof Blog
Protected Lands SSRN
There are a lot of SSRN eJournals out there. I subscribe to more thanI need to, but a new eJournal taht debuted a few months ago has really been a…
PropertyProf Blog
Rissman on Conservation Easements for Wildlife Conservation
By propertyprof
Adena Rissman (Wisconsin - Ecology) has posted Rethinking Property Rights: Comparative Analysis of Conservation Easements for Wildlife Conservation (Environmental Conservation) on SSRN. Here's the abstract:Conservation easements (or conservation covenants) are…
Environmental and Climate
Adoption of a Resolution Interpreting an Existing Conservation Easement Does Not Constitute Approval of a Project within the Meaning of CEQA
In an unpublished decision, Joseph W. Tresch v. County of Sonoma Agricultural Preservation and Open Space District Board of Directors (January 4, 2013) 2013 Cal. App. Unpub.LEXIS 67, the First…