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Title: Tax aspects of conservation easements

Author: Siegel, William C.;

Date: 2006

Source: National woodlands. 29(2): 20-22

Publication Series: Miscellaneous Publication

Description: A woodland owner may wish to guarantee that his or her forest land always remains as forest. Persons in this situation sometimes consider placing a conservation easement on the property to achieve that goal. A qualified conservation easement is defined as a transfer of a qualified real property interest means a restriction, granted in perpetuity, on the use that may be made of the property. A conservation easement on woodland can be created by either selling or donating the interest.

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Siegel, William C. 2006. Tax aspects of conservation easements. National woodlands. 29(2): 20-22


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