Document / Legal Opinion

Cahaba Riverkeeper, Inc. v. Water Works Board of City of Birmingham

Posted 2021 Updated April 29, 2022
Source
US Tax Court
Author
Robert H. Levin
About This Legal Opinion

Alabama’s conservation easement enabling statute largely tracks the Uniform Conservation Easement Act, and thus the holding that a landowner cannot grant a conservation easement to itself under the statute could have widespread applicability. The messiness of this case is not surprising insofar as conservation easements are often proposed as solutions to land use disputes, even when the parties are not clear on the fundamental statutory elements of the tool.

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