SUMMARY
Volume 5 of this 2015 award-winning series includes chapters on taxes, assessments, and disputes. PDF Download - After purchase go to My Content to retrieve your digital file(s).
DESCRIPTION
Chapter 59
CONSERVATION EASEMENTS
William F. (Fritz) Paulus
§ 59.1 BACKGROUND AND HISTORICAL CONTEXT
§ 59.2 OREGON LAW
§ 59.2-1 Holders of Conservation Easements
§ 59.2-2 Property-Tax Issues
§ 59.2-3 Potential Common-Law Impediments Removed
§ 59.2-4 Amendment, Termination, and Standing
§ 59.2-5 Application of Conservation Easements in Oregon
§ 59.3 FEDERAL-INCOME-TAX CONSIDERATIONS
§ 59.3-1 Valuation
§ 59.3-2 Allocation of Basis
§ 59.4 DRAFTING CONSIDERATIONS
§ 59.5 CONCLUSION