Land Use & Zoning

In South Dakota, a 'conservation easement' donated or sold to a land trust or government agency allows the landowner to:

ATransfer the property to the government for fair market value
BRetain ownership and use of the land subject to the easement's conservation restrictions, while receiving tax benefits✓ Correct
CConvert the land to public use for a fixed annual payment
DAvoid property taxes while retaining full use rights

Explanation

A conservation easement allows the landowner to retain ownership and certain uses of the land while voluntarily restricting development or other activities that would harm its conservation values. Donating a conservation easement may qualify the owner for income tax deductions and potentially estate tax benefits.

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