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District of Columbia Code Division VII. Property. § 42-204. Affected interests.

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) This chapter applies to any interest created after May 16, 1986, which complies with this chapter, whether designated as a conservation easement or as a covenant, equitable servitude, restriction, easement, or otherwise.

(b) This chapter applies to any interest created before May 16, 1986, if it would have been enforceable had it been created after May 16, 1986, unless retroactive application contravenes the laws of the District of Columbia or the United States.

(c) This chapter does not invalidate any interest, whether designated as a conservation or preservation easement, a covenant, equitable servitude, restriction, easement, or otherwise, that is enforceable under other law of the District of Columbia.

(d) Repealed.

(e)(1) The deduction of a qualified conservation contribution as claimed under section 170 of the Internal Revenue Code of 1986 shall be allowed under § 47-1803.03.

(2) The conservation easement shall qualify as a qualified conservation contribution notwithstanding the inclusion of a provision in the easement that permits the creation of a lien on behalf of the holder of a conservation easement for the purposes of enforcing the easement, which lien does not have precedence over other lienholders, mortgagees, or holders of a deed of trust.

(3) This subsection shall apply to all instruments recorded at the Recorder of Deeds.

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Cite this article: FindLaw.com - District of Columbia Code Division VII. Property. § 42-204. Affected interests. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-vii-property/dc-code-sect-42-204/

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