A recent article profiled Tagge’s Famous Fruits and Veggie Farm in Perry where the owners have placed their 130 acres of fruit trees and fields of vegetables into a legacy trust claiming the land is protected forever. It is not. The instrument being used — a legacy trust — will not permanently protect this land from development. That can only be done with a conservation easement placed on the property.

Utah’s state code and the federal internal revenue code clearly spell out how land can be permanently protected from certain uses — namely residential and/or commercial development.

And certain entities must be the holders of these easements including land trusts (501(c)(3) public charities), private foundations and government agencies (i.e., Utah Department of Agriculture and Food).

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