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2015 SESSION

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HB 1488 Conservation easements; tax benefits, disputes over easement terms.

Introduced by: Brenda L. Pogge | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Conservation easements; tax benefits; disputes over terms. Allows a landowner or other party to a conservation easement to request that the Virginia Land Conservation Foundation use the Administrative Dispute Resolution Act to resolve a dispute relating to the interpretation of the easement.

SUMMARY AS INTRODUCED:

Conservation easements; tax benefits; disputes over terms. Prohibits the owner of a fee interest in land that is subject to a conservation easement accepted on or after July 1, 2016, from receiving certain tax benefits or tax credits if the easement is co-held, contains a third-party right of enforcement, or omits notice of the holder's enforcement guidelines. The bill also requires the holder's enforcement guidelines, if the fee owner is to receive the tax benefits, to define "agriculture" to include small-scale family farming practices. The bill removes from the list of parties that have legal standing to bring an action affecting a conservation easement the Virginia Historic Landmarks Board, a person with a third-party right of enforcement, the local government, and any other agency or person with standing under other laws. The bill authorizes the Virginia Outdoors Foundation (VOF) to issue decisions on disputes over the interpretation of easement instruments where those disputes are not already in litigation. The bill requires the Foundation, in deciding such cases, to follow the Administrative Process Act, except that it is required to construe ambiguous easement terms in favor of the landowner and to construe "agriculture" to include small-scale family farming practices. The bill also requires the Department of Conservation and Recreation to report, without identifying them, individual easement donations and requires the Joint Legislative Audit and Review Commission to conduct an annual public hearing to assess whether private holders of conservation easements comply with best practices.