ABSTRACT
The most common method of examining the interaction of concepts of property, taxation, and land policy considers specific connections among these separate areas. Concepts of property and of taxation, in turn, touch upon basic political and social issues concerning the delineation of rights among individuals and between individuals and the state. The easement is a property right that illustrates many of the difficulties and potential benefits of such divided legal claims. An agricultural preservation easement, like a historical preservation easement or an open-space easement, restricts the affected land to certain uses—in this case, to specified agricultural uses. The success of a conservation or preservation easement program depends largely on the status of an easement under property law and its effect on assessments for property tax purposes. The legal concept of taxation is equally affected by recognition of property as a set of legal rights in a given object.
