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    Author(s): William C. Siegel
    Date: 2006
    Source: National woodlands. 29(2): 20-22
    Publication Series: Miscellaneous Publication
    PDF: View PDF  (614 KB)


    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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