Palmer Ranch V. Commissioner

U.S. Tax Court, T.C. Memo. 2014-79, May 6, 2014: Rezoning history to old to affect highest & best use of conservation easement land; no penalty assessed.

At issue was the fair market value of a donated qualified conservation contribution based on the “highest and best use” of the land before imposition of the conservation easement. The appraisal [...]

Temple B’nai Zion, Inc. v. Sunny Isles Beach

US Court of Appeals, 11th Circuit, No. 12-12984, August 29, 2013: 11th Circuit agrees with 1st on landmark designation RIULPA ripeness test.

An Orthodox Jewish congregation (Temple) challenged the City’s designation of the congregation’s synagogue as a historic landmark. The designation would limit the Temple’s plans to alter its building to make it better conform with Orthodox [...]

Koontz v. St. Johns River Water Management District

U.S. Supreme Court,No. 11-1447, June 25, 2013: Denial of land use permit for refusal of mitigation may be taking.

The following excerpts marked “Headnotes” are from the syllabus or headnotes prepared by the SCOTUS Reporter of Decisions, which are not part of the opinion of the Court. The excerpts marked “Majority Opinion” are from the Court’s opinion [...]

Wendler v. City of St. Augustine

FL Dist. Court of Appeals, 5th Dist., No. 5D12-2563, March 15, 2013: Compensation for Florida city’s denial of demolition is based on date of denial, not date of ordinance.

Between 1998 and 2006, the Wendlers bought real property located in a National Register of Historic Places District in St. Augustine, Florida. At the time of their purchases, [...]

Sunny Isles Beach v Temple B’Nai Zion

Court Of Appeal of Florida, Third District, 3D10-1137, Sept. 8, 2010: Allows a city’s designation of a property as a historic site to stay in place while the owner litigated the designation, thereby reversing a trial court’s order enjoining the designation. “The [trial court's] Order does not show that immediate and irreparable injury will result if [...]

USDA: $175M in Funding for Wetlands Reserve Program

USDA announced May 14, 2010, that $175 million in funding is available for the Natural Resources Conservation Service’s Wetlands Reserve Program. USDA says that funding will add 75,000 additional acres to the approximately 2.2 million acres currently enrolled in the program. The funding will go to wetland conservation projects in Alabama, Arkansas, California, Florida, Georgia, Indiana, [...]