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Full-Text Articles in Law
Easier Easements: A New Path For Conservation Easement Deduction Valuation, Nicholas Carson
Easier Easements: A New Path For Conservation Easement Deduction Valuation, Nicholas Carson
Northwestern University Law Review
Conservation easements, a valuable tool in the conservationist’s toolbox, have grown increasingly popular since the 1980s, when Congress introduced changes to the federal tax code making easement donations more financially attractive. And with deductions reaching hundreds of thousands, or even millions, of dollars, conservation easement deductions are big business. However, expanded incentives and loosened regulations invite abuse, especially when the tax implications are large and donated easements are hard to value. Valuation of real estate remains an inexact science, dependent on inconsistent appraisal methods and subjectivity. Conservation easements can be even more difficult to value than other easements because, by …
Conflicting Property Rights Between Conservation Easements And Oil And Gas Leases In Ohio: Why Current Law Could Benefit Conservation Efforts, Nicholas R. House
Conflicting Property Rights Between Conservation Easements And Oil And Gas Leases In Ohio: Why Current Law Could Benefit Conservation Efforts, Nicholas R. House
William & Mary Law Review
First, this Note will establish why conservation easements and oil and gas leases are likely to conflict. Second, this Note will present two scenarios under which conservation easements and oil and gas leases might conflict and then demonstrate how current law sorts out the conflicting rights. Third, it will advance several arguments for how conservation easements should be adapted, identifying specific provisions that should be altered in light of the Internal Revenue Code and Ohio’s current legal structure. By doing so, this Note will elucidate how the oil and gas boom in Ohio offers conservation organizations a unique opportunity to …
Kelo, Conservation Easements, And Forever: Why Eminent Domain Is Not A Sufficient Check On Conservation Easements' Perpetual Duration, Derrick P. Fellows
Kelo, Conservation Easements, And Forever: Why Eminent Domain Is Not A Sufficient Check On Conservation Easements' Perpetual Duration, Derrick P. Fellows
William & Mary Environmental Law and Policy Review
No abstract provided.
Creative Conservation 101: An Introduction To Local Land Trusts, Bradley C. Howard
Creative Conservation 101: An Introduction To Local Land Trusts, Bradley C. Howard
William & Mary Environmental Law and Policy Review
No abstract provided.