Statutes > Rhode Island Statutes > Title 33 - Probate practice and procedure > CHAPTER 33-9 - Collection and Management of Decedents' Estates > § 33-9-30 - Donation of conservation easement.

§ 33-9-30 - Donation of conservation easement.

SECTION 33-9-30

   § 33-9-30  Donation of conservationeasement. – An executor or administrator may donate a conservation easement on any realproperty in order to obtain the benefit of the estate tax exclusion allowedunder sections 170 and 2031(c), respectively, of the United States InternalRevenue Code of 1986, as amended, if:

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

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