Laserfiche WebLink
Page 2 <br />or listed on the National Register of Historic Places (which certifies it automatically) <br />by the time of the donation or by the time the taxpayer files his tax return for the <br />taxable year in which the gift is made. The easements must be donated in perpetuity. <br />Before using either the Tax Act or the Preservation Easement Program, owners are urged <br />to check with an accountant or tax person knowledgeable in these areas to work through <br />the figures in detail. Fees for such services as well as those of lawyers and <br />appraisors need to be considered. <br />