Orange County Land Trust v. Tamira Amelia Farms, LLC
Author
About This Legal Opinion
The trial court ruled that no violations of the conservation easement had occurred, and that OCLT's demands were unreasonable and would put the farm out of business.
Membership Required
This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.
O’Connor v. Commissioner
Tax Court ruled in favor of the IRS, finding that even if the deed restrictions were included at the request of OCLT, they were required to be considered in determining the fair market value of the gift.
County of Orange v. Chen
The appellate court affirmed, holding that the trial court's decision that the easement was violated by vegetation removal and miscellaneous structures was backed by substantial evidence.
Boltar, LLC v. Commissioner
The Tax Court ruled that the taxpayer's appraisal and related testimony were so deficient that they were not admissible as evidence. The taxpayer having proffered no substantial evidence, the Court ruled for the IRS.
Birch Investments, LLC v. Keymer
The State and County objected to the tax foreclosure due to the division prohibition. The trial court agreed. The appellate court reversed, finding that revenue-raising outweighed the state goal of keeping whole farms intact. The court ruled the conservation easement survived the foreclosure.
U & ME Homes LLC v. County of Suffolk
The trial court granted summary judgment for the LLC and denied summary judgment to the Town and County. Following well-developed New York common law, the court ruled that the deed restriction did not include any language evidencing the requisite intent to run with the land.
In Re Certification of Final Value of Development Easement on
The court held that the County was not required under the relevant statute to consider an independent analysis and could rely on only the appraisals that it had commissioned and held that the County's appraisals' methodology and conclusions were sound.