Markus v. Brohl

Opinion by JUDGE DAILEY

*650¶ 1 A conservation easement (CE) "is a permanent restriction that runs with the land for the purpose of protecting and preserving the land in a predominantly natural, scenic, or open condition." Kowalchik v. Brohl, 2012 COA 25, ¶ 2, 277 P.3d 885 ; see also §§ 38-30.5-101 to-111, C.R.S.2014 (establishing the purposes and requirements for conservation easements).

¶ 2 In Colorado, a taxpayer may claim a state income tax credit, all or part of which is transferable to third parties and which may be carried forward for up to twenty years, in connection with a donation of a…