§ 14.9 - Environmental Liability
Jurisdiction | Washington |
§14.9 ENVIRONMENTAL LIABILITY
Until 1994, the extent to which liability under the Comprehensive Environmental Response, Compensation, and Liability Act (the federal superfund law or CERCLA), 42 U.S.C. §§ 9601-75, extended to easement holders had not been directly addressed by the courts. Two decisions suggested that conservation easement holders may be liable under CERCLA. City of Phoenix v. Garbage Servs. Co., 816 F.Supp. 564 (D. Ariz. 1993) (trustee held liable); Pennsylvania v. Union Gas Co., 491 U.S. 1, 109 S. Ct. 2273, 105 L. Ed. 2d 1 (1989), overruled on other grounds by Seminole Tribe of Fla. v. Florida, 517 U.S. 44, 116 S. Ct. 1114, 134 L. Ed. 2d 252 (1996). (easement holder that conducted certain activities liable for release of hazardous...
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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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