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Practical Tips for Selling and Buying a Colorado Mobile Home Park under CRS § 38-12-217

RM Conservation Easement Law Blog

Current issues within conservation easement law.

IRS Chief Counsel Advice Memorandum on Extinguishment Proceeds Clauses

On July 30, 2021, the Office of Chief Counsel of the Internal Revenue Service (IRS) released a Chief Counsel Advice Memorandum 202130014 on the requirements of I.R.C. Section 170(h) and Treas. Reg. Section 1.170A014(g)(6)(ii) for an extinguishment proceeds clause in a conservation easement.  Citing PBBM-Rose Hill, Ltd. v. Commissioner and Coal Property Holdings, LLC v.... Continue Reading

Rocky Mountain Sign Law Blog

Regulatory, best practices, and other First Amendment news.

U.S. Supreme Court to Review Austin Billboard Case

On Monday, the U.S. Supreme Court granted the City of Austin, Texas’s petition for writ of certiorari in a case that may determine the legal fate of states’ and local governments’ efforts to restrict billboard advertising. In the case, which we reported on previously, Austin denied permits to two billboard companies that were seeking to... Continue Reading...

RM Real Estate Law Blog

The latest real estate and land use news and updates.

Colorado House Passes Bill that would Limit the Ability of HOAs to Regulate the Display of Residents’ Flags and Political Signs

Restrictions on the ability of homeowners’ associations to enforce covenants deemed contrary to public policy have long been the norm in states across the country, including Colorado, which could soon see an expansion of such restrictions. Colorado’s Common Interest Ownership Act (CCIOA) contains various statutory restrictions on the ability of a homeowners’ association to enforce... Continue Reading...

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