WEST virginia legislature

2018 regular session

Introduced

Senate Bill 447

By Senator Sypolt

[Introduced February 1, 2018; Referred
to the Committee on the Judiciary]

A BILL to amend and reenact §44-1-29 of the Code of West Virginia, 1931, as amended, relating to transferring and amending conservation or preservation easements by a personal representative, trustee, administrator, or executor of a deceased person or the person’s estate; distinguishing between easements created prior to or after the death of the person; eliminating the authority to execute deeds of easement; and recognizing transfers and amendments authorized through court proceedings.

Be it enacted by the Legislature of West Virginia:

ARTICLE 1. PERSONAL REPRESENTATIVES.

§44-1-29. Authority of personal representative concerning conservation and preservation easements.

(a) A personal representative, trustee, administrator, or executor of a decedent or a decedent's estate is hereby granted the authority to:

(1) Sell a conservation or preservation easement created prior to after the decedent's death under §8A-12-1 et seq. or §20-12-1 et seq. of this code;

(2) Donate a conservation or preservation easement created prior to after the decedent's death under §8A-12-1 et seq. or §20-12-1 et seq. of this code; or

(3) Amend a conservation or preservation easement created prior to the decedent's death under §8A-12-1 et seq. or §20-12-1 et seq. of this code and recorded on the decedent's real property in order to obtain the benefit of the estate tax exclusion allowed under Section 2031(c) of the United States Internal Revenue Code of 1986, as amended.

(4) Execute a deed of conservation or preservation easement and related documents when decedent's application to establish and convey an easement was approved by a holder during the nine-month period preceding the date of decedent's death, but the deed of conservation or preservation easement and related documents were not signed by the decedent before his or her death: Provided, That before executing these documents, the personal representative, trustee or executor complies with the provisions of subsection (b) of this section; or

(5) Execute a deed of conservation or preservation easement and related documents when decedent's application to establish and convey an easement was submitted to a holder before decedent's death but is approved by a holder after the decedent's death: Provided, That before executing these documents, the personal representative, trustee, administrator or executor complies with the provisions of subsection (b) of this section

(b) The personal representative, trustee, administrator, or executor shall ensure that the sale, donation, amendment or transfer of a conservation or preservation easement complies with the following:

(1) The proposed sale, donation, transfer, or amendment satisfies the requirements set forth in the provisions of §8A-12-1 et seq. or §20-12-1 et seq. of this code, as applicable to the particular easement;

(2) The proposed sale, donation, transfer, or amendment is to a qualified conservation organization or holder and the organization or holder agrees to accept the conservation or preservation easement; and

(3) The sale, donation, transfer, or amendment meets one of the following conditions:

(A) All heirs, beneficiaries, and devisees with interests in the real estate affected provide written consent; or

(B) The will or other testamentary instrument directs the personal representative, trustee, or executor to sell or donate the conservation or preservation easement; or

(C) At the time of the decedent's death, the decedent had a pending application for a sale or donation of a conservation or preservation easement; and such conservation or preservation easement was in process of settlement or

(D) The sale, donation, transfer, or amendment of the conservation or preservation easement is authorized pursuant to a legal proceeding in a court of law with jurisdiction over the property.

 

NOTE: The purpose of this bill is to update powers of a personal representative, trustee, administrator, or executor of a deceased person’s estate with respect to the disposition of conservation or preservation easements.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.