§ 14.7 - Transfer of Conservation Easements
Jurisdiction | Washington |
§14.7 TRANSFER OF CONSERVATION EASEMENTS
Several characteristics of conservation easements make transfer after the initial conveyance generally unlikely. Holders almost always are either governments or nonprofit corporations whose existence usually is perpetual, which limits issues of succession. The stewardship obligations imposed on recipients of conservation easements make conservation easements essentially a liability rather than an asset, thereby removing any financial motive for acquiring a...
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- Summary
- § 14.1 - Introduction
- § 14.2 - Conservation Easements Distinguished from other Easements
- § 14.3 - The State Statutory Framework
- § 14.4 - Federal Tax Consequences
- § 14.5 - Real Property Tax Consequences
- § 14.6 - Valuation and Gift Substantiation Requirements
- § 14.7 - Transfer of Conservation Easements
- § 14.8 - Duration and Termination of Conservation Easements
- § 14.9 - Environmental Liability
- § 14.10 - Additional References
- § 14.11 - Forms and Checklists (included on the CD Accompanying this deskbook)
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