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Rhode Island General Laws Title 33. Probate Practice and Procedure § 33-9-30. Donation of conservation easement

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

An executor or administrator may donate a conservation easement on any real property in order to obtain the benefit of the estate tax exclusion allowed under sections 170 and 2031(c), respectively, of the United States Internal Revenue Code of 1986, as amended, if:

(1) The will authorizes or directs the executor to donate a conservation easement on the real property; or

(2) Each interested party who has an interest in the real property that would be affected by the conservation easement consents in writing to the donation.

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Cite this article: FindLaw.com - Rhode Island General Laws Title 33. Probate Practice and Procedure § 33-9-30. Donation of conservation easement - last updated January 01, 2024 | https://codes.findlaw.com/ri/title-33-probate-practice-and-procedure/ri-gen-laws-sect-33-9-30/

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