County of Humboldt v. McKee

In McKee II, the appellate court affirmed the trial court's rejection of all of McKee's various procedural and substantive arguments and it must follow that any substantial hiatus from farming or other compatible uses is a violation.

The California Supreme Court held that cancellation of the agreement was inconsistent with the purposes of the Williamson Act, not in the public interest, and that the term 'public interest' must be construed in the context of the statute's overall concern for preserving farmland and open space.

As a result of this case, some Wisconsin attorneys recommend the recording of conservation easements every 29 years.

The court held that the state must consider proposed dwellings on a case-by-case basis to determine whether they would truly discourage agricultural use of the property.

In December 2012, an investor acquired a 99% indirect ownership interest in 2,444 acres for $5.8 million. After donating conservation easements on all but 90 acres, a charitable deduction of $25.5 million was claimed based on before/after appraisals of $29.3 million and $3.8 million. IRS challenged.

Oregon’s land trusts have transformed dramatically over the past decade. At the heart of this remarkable progress is the Advancing Conservation Excellence program, a unique 10-year investment in the state’s land trust community.