Please read:
The Attorney Advisory Panel of the Massachusetts Land Trust Coalition issues legal advisories from time to time on subjects of interest to the land conservation community. These advisories summarize the general consensus of thinking among the lawyers who attend the periodic meetings of the Panel.
Readers are cautioned never to rely on a legal advisory before pursuing a particular course of action; advisories are for general information only. By their very nature, the legal advisories attempt to provide some clarification in areas where the law is not well defined by statute, regulation or case law. Always consult with a lawyer before taking any action relating to the subject of a legal advisory. I understand - Take me to the Legal Advisories
Legal Advisories:
1. Public or Charitable Trusts and Protection Against Disposition of Conservation Lands
2. Eminent Domain and Restricted Lands
3. Permanent Deed Restrictions Under the Community Preservation Act and the Cape Cod Land Bank
4. Enhanced IRS Scrutiny of Conservation Restrictions (CR), particularly more narrow determination of “significant public benefit” under Section 170(h) Dec. 2006
5. Alternatives to Conservation Restrictions to qualify for new 170(h) tax incentives Dec. 2006
6. Assigning the Right to Enforce a Conservation Restriction Dec. 2006
7. Property Tax Exemption for Land Owned for Protection Purposes May 2008
Attachments: ladv1charitabletrustsprotect.pdf ladv2eminentdomain.pdf ladv3deedrestricts_cpa.pdf ladv4publicbenefit.pdf ladv5alttocrfortax.pdf ladv6assignenforce.pdf ladv7proptaxexempt_1.pdf