8 resultados para Income tax -- Law and legislation -- Australia -- Cases

em Digital Commons @ DU | University of Denver Research


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The idea of a conservation easement – restrictions on the development and use of land designed to protect the land’s conservation or historic values – can be relatively easily understood. More significant and more challenging is the complex body of state and federal laws that shapes the creation, funding, tax treatment, enforcement, modification, and termination of conservation easements. The explosion in the number of conservation easements over the past four decades has made them one of the most popular land protection mechanisms in the United States. The National Conservation Easement Database estimates that the total number of acres encumbered by conservation easements exceeds 40 million.Because conservation easements are both novel and ubiquitous, understanding how they actual work is essential for practicing lawyers, policymakers, land trust professionals, and students of conservation. This article provides a “quick tour” through some of the most important aspects of the developing mosaic of conservation easement law. It gives the reader a sense of the complex inter-jurisdictional dynamics that shape conservation transactions and disputes about conservation easements. Professors of property law, environmental law, tax law, and environmental studies who wish to cover conservation easements in the context of a more general course can use the article to provide their students with a broad but comprehensive overview of the relevant legal and policy issues.

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This collection of short essays arose from the inaugural meeting of the Idaho Symposium on Energy in the West, which was held in November, 2014. The topic for this first Symposium was Transmission and Transport of Energy in the Western U.S. and Canada: A Law and Policy Road Map. The essays in this collection provide a notable introduction to the major energy issues facing the West today. Topics include: building a resilient legal architecture for western energy production; natural gas flaring; transmission planning for wind energy; utilities and rooftop solar; special considerations for western states and the Clean Power Plan; the Clean Power Plan's implications for the western grid; siting renewable energy on public lands; and implications of utility reform in New York and Hawaii for the Northwest.

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The Marshall Islands, a small island developing nation, has a significant solid waste problem. The atoll environment of the Majuro, the capital of the Marshall Islands, is one of scarce land and overpopulation. Increasing Western influences has been a major factor in this solid waste problem. This problem has created health issues and is an impediment to the development of a tourism industry, which is essential to the development of economic opportunities. Responsibility for solid waste management in Majuro is divided between several governmental and non-governmental agencies. This system is dysfunctional as there is little or no cooperation between the agencies. Although many consultants have developed recommendations, no action has been taken. Developing an action plan to consolidate solid waste management under one authority is important to solving of this solid waste problem. This project proposes legislation creating a solid waste management authority that will have the power to regulate all aspects of solid waste and help implement education and awareness to the people of the Marshall Islands.

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The United States and the European Union each have their own policy approach to protect surface water quality. Both policy approaches are similar in many ways. Both rely heavily on command and control. However, there are differences in the application of the details. Both the U.S. and E.U. began current efforts to protect surface water quality in the 1970s, yet quality continues to less than desired in both places. Both have reduced point source pollutants but have had difficulty controlling non-point source pollutants even though policies have been in place for many decades. The successes and failures of the two policies are studied in this project to determine which aspects of both policies will best protect surface water quality in an increasingly complex future.

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An analysis of the Denver Water Department finds that it is charged with supplying water to over 1.1 million residents in the Denver Metropolitan area. With assets of over $1.2 billion dollars and a governing board of five appointed members who must make policy and financial decisions under unusual circumstances for most water districts. Those circumstances include; Colorado is the only State that has a single source of water, precipitation, State and Federal mandated water compacts that limits water resources further, and Colorado Constitutional mandated appropriation water laws. Combined together these circumstances create a difficult atmosphere for policy making and financial planning. When comparing the Denver Water Board with other water departments around the Country, the Denver Water Department seems to be competent in all areas.

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The petroleum pipeline industry in the United States is challenged with maintaining the integrity of their pipelines, while also protecting the environment during any pipeline repairs. This project provides information on the activities relating to the industry Integrity Management Program, assesses the process that federal agencies are developing to create streamlined permitting processes, and if the necessary federal, state, and local wetland permits can be obtained in the time frame required by the law. Recommendations are also made for implementation of a fast-track wetland permitting process and what pipeline companies can do to speed up the permitting process. This project focuses on the refined petroleum pipelines that originate near the Gulf of Mexico and terminate in the Northeastern United States.

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Fragmentation of wildlife habitat is a primary driver of global species decline. A major contributor to habitat fragmentation in the United States is rural residential development. Rural development in Colorado is occurring at rates far greater than the national average. Additionally, the lack of state-level planning control coupled with a lack of comprehensive, effective planning tools at the local level creates conditions that contribute to habitat fragmentation in many rural counties. Greater oversight and involvement in land use planning is needed by the state level to assist county governments. This study provides five recommendations to strengthen Colorado state land use policy in order to reduce habitat fragmentation.

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This project determined if the performance based septic system, proposed for a development on Black Hammock Island in Jacksonville, Florida, is the best choice to prevent environmental contamination from septic tanks and if adequate regulatory policy exists. Research shows a central wastewater treatment plant provides the most efficient pollutant removal but can be cost prohibitive. This project found performance based systems surpasses conventional septic system performance and are more suited and economical to remote areas without sewer service. This project finds current regulations to be inadequate and supports ordinance changes proposed by the Mayor of Jacksonville to enhance the current policy and provide more adequate and meaningful regulation.