A contribution of a qualified real property interest is deductible as a qualified conservation contribution if, among other requirements, the contribution is exclusively for conservation purposes. The ...

The Internal Revenue Service and the Treasury Department issued a notice Monday offering a safe harbor for the deed language in charitable conservation easements. The safe harbor in Notice 2023-30 ...

Q: My mother deeded land to my brother who lived in a mobile home on her property. She told him to figure out how much land he wanted. With the help of his brother-in-law, he drew up the deed and my ...

Payson City is considering placing a deed of conservation easement upon the 480-acre Forebay Area at the mouth of Payson ...

The Colorado Cattlemen’s Agricultural Land Trust has completed a new 2,348-acre conservation easement with the Snyder family on Fish & Cross Ranch, a working cattle ranch located at the base of the ...

A recent Office of Chief Counsel Generic Legal Advice Memorandum discussed the effect of an amendment clause in a conservation easement. The memorandum noted that there are many cases pending that ...

If an express easement does not specifically identify the area of use, then the scope of permitted use may be limited to the historical use of the easement. (Rye v. Tahoe Truckee Sierra Disposal ...

A state district judge has refused to block an auction this week of a Boerne apartment complex's swimming pool and clubhouse, a sale intended to help satisfy a court judgment won by the neighbors next ...

Deed easement payments recently reviewed in the region for pipeline rights-of-way ranged from an apparent high of $356,880 for an easement affecting a large parcel along Reese Mountain Road in the ...

Court records show numerous deed easements purchased in Giles, Montgomery and Franklin counties. Only a few have been filed in Craig County, which would host a comparatively short stretch of the ...