Legal Advisories

Legal Advisories
Prepared by the Attorney Referral Panel
of the Massachusetts Land Trust Coalition

Please read:

The attorney Referral Panel of the Massachusetts Land Trust Coalition issues legal advisories from time to time on subjects of interest to the land trust 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.

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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

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