U.S. Tax Court, 146 T.C. 13, April 27, 2016: Formula for sharing post-extinguishment proceeds must conform exactly to IRS Regs.
Despite the federal Tax Code and Treasury Regulations’ requirement that to be eligible for a tax deduction a donated conservation easement must be enforceable in forever and always (“in perpetuity”), the law recognizes the possibility that even [...]
Court of Special Appeals of Maryland, No. 1031, September Term, 2013, December 2, 2014: Conservation easement enforceable, civil penalty for violation valid.
The case concerns the validity and enforceability of a forest conservation easement (“FCE”) on a subdivision lot purchased by Appellant McClure and the authority of a County board to issue a corrective order and impose [...]
Court of Appeals of Maryland,No. 65, September Term, 2012, June 24, 2013: Maryland agricultural preservation easement not a charitable trust.
This case is the appeal of the decision in Long Green Valley Ass’n v. Bellevale Farms, Inc., 205 Md. App. 636, 683, 46 A.3d 473, 501 (2012) (Long Green Valley I). It holds that in Maryland, the [...]
Md Court of Special Appeals, No. 1920, September Term, 2011, March 22, 2013: Agricultural Preservation Easement granted on separate adjoining lots in one ownership can’t be subdivided.
A predecessor in ownership of appellant Covered Bridge Farm II, LLC (CBF II) sold an agricultural preservation easement to the State of Maryland Agricultural Land Preservation Foundation (MALPF) on three [...]
Court of Appeals of Maryland, No. 81/11, April 27, 2012: Taxpayer/adjoining landowner group denied standing to contest demolition of historic buildings under redevelopment plan approval in 4-3 split decision.
In connection with a land use project to redevelop the Baltimore City Market Center Urban Renewal Area commonly known as the “Superblock”, the Maryland legislature approved a $1 [...]
Maryland Court of Special Appeals, No. 0228, February 14, 2012: Revised decision holds the purchased non-perpetual agricultural preservation easement at issue does not create charitable trust in Maryland, but abutter has rebuttable presumption that it has standing to bring mandamus action regarding enforcement of the easement by a state entity.
The decision issued February 14, 2012, revises [...]
The Court’s opinion in this case was revised on February 14, 2012. A revised Digest post discussing the decision is [...]
Court of Special Appeals of Maryland, No. 219, September 6, 2011: Upholds a Maryland historic district commission’s decision that reconstruction to match an original porch, removed many years before from a home in a historic district, was rehabilitation, not new construction, and therefore commission could require use of wood rather than fiberglass columns.
The Millers sought approval [...]
MD Court of Special Appeals, No. 1176/09, Feb. 25, 2011: Held the circuit court properly refused to review the County Planning Board’s recommendation to the County District Council against designating a building as a historic site.
Montgomery County’s Historic Preservation Commission, at the request of the Silver Spring Historical Society, recommended to the Maryland-National Capital Park and [...]
Court of Special Appeals of Maryland, No. 1017, October 5, 2010: Sets aside the conveyance of a portion of land encumbered an agricultural preservation easement that was deeded without the prior approval of the easement holder; affirms that conveyance requires such prior approval.
In 1999, owner Stitzel entered into an Agricultural Land Preservation District Agreement with the [...]
Maryland Court of Special Appeals, #279 & 667, Sept. 15, 2010: Rejects appeal of the City historical commission’s demolition-delay designation of the Pennsylvania Railroad Building, affirming that hearing notice and process were adequate and finding the designation decision as consistent with the enabling act and master plan. Also affirms that judicial review is available generally from [...]
Six federal agencies led by the EPA issued the final strategy document, Strategy for Protecting and Restoring the Chesapeake Bay Watershed [EPA‐903‐R‐10‐003] on May 12, 2010, following up an executive order mandating a federal strategy to clean up the Chesapeake Bay. Among the outcomes sought by the strategy is “Protect an additional 2 million acres of [...]
Howard County, Maryland, Agricultural Land Preservation Board approved a policy February 16, 2010, to allow, under certain conditions, properties encumbered by an agricultural land preservation easement to establish wetland mitigation for nontidal wetlands that were, or will be, lost due to regulated urban or agricultural activities. “To avoid incursions onto productive land, wetland restoration and/or [...]