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Full-Text Articles in Law
Land Trusts: An Alternative Method Of Preserving Open Space, Randee G. Fenner
Land Trusts: An Alternative Method Of Preserving Open Space, Randee G. Fenner
Vanderbilt Law Review
In an effort to provide the background necessary to maximize the land trust's potential, this Article undertakes a three-part analysis, focusing on (1) the steps necessary to organize the land trust; (2) the techniques that may be used to accomplish the transfer of property to the land trust; and (3) the tax consequences associated with the land trust's conservation activities-consequences that may dictate the form that the transfer will take and upon which the success or failure of the preservation effort may hinge.
Open Space Taxation And State Constitutions, David A. Myers
Open Space Taxation And State Constitutions, David A. Myers
Vanderbilt Law Review
this Article will first examine the theoretical function and form of state constitutions. This analysis can in turn be used to develop criteria for evaluating the content of these open space amendments. These criteria can then be used to suggest alternative methods of constitutional change that will allow state governments to respond most effectively to contemporary problems in the taxation of real property.
... This Article has been concerned with the various justifications for putting open space taxation provisions in state constitutions. It should be noted, however, that these amendments can have important negative effects on state constitutional law. Because …