2021 District of Columbia Code
Title 42 - Real Property
Chapter 2 - Conservation Easements
§ 42–204. Affected interests

(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(d) Repealed.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 [26 U.S.C. § 170] 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.

(May 16, 1986, D.C. Law 6-113, § 5, 33 DCR 1996; Oct. 1, 2002, D.C. Law 14-190, § 902, 49 DCR 6968; Apr. 4, 2003, D.C. Law 14-282, §§ 12, 13, 50 DCR 896.)

1981 Ed., § 45-2604.

D.C. Law 14-190 added subsec. (d).

D.C. Law 14-282 repealed subsec. (d); and added subsec. (e).

For temporary (90 day) amendment of section, see § 902 of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).

For temporary (90 day) amendment of section, see § 13 of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see §§ 13(a) and 14 of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (225 day) amendment of section, see § 14 of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).

Short title of title IX of Law 14-190: Section 901 of D.C. Law 14-190 provided that title IX of the act may be cited as the Conservation Easement Deed of Gift Clarification Amendment Act of 2002. This title was repealed by D.C. Law 14-282.

Section 170 of the Internal Revenue Code of 1986, referred to in subsec. (e), is classified to 26 U.S.C. § 170.

Uniform Law: This section is based upon § 5 of the Uniform Conservation Easement Act.