Source: http://huntingheritage.org/legal?field_legal_state_value=All&page=1
Timestamp: 2018-05-22 13:51:47
Document Index: 448747148

Matched Legal Cases: ['§ 15', '§ 18', '§ 18', '§ 26', '§ 51100', '§ 1501', '§421', '§ 51110', '§ 51200', '§ 51296', '§ 51203', '§ 423', '§ 426', '§ 39', '§ 38', '§ 38', '§ 39']

A.C.A. 18-11-301 through 18-11-307
18-11-302. Definitions
As used in this subchapter: (1) "Charge" means an admission fee for permission to go upon or use the land, but does not include: (a) The sharing of game, fish, or other products of recreational use; or (b) Contributions in kind, services, or cash paid to reduce or offset costs and eliminate losses from recreational use; (2) "Land" means land, roads, water, watercourses, private ways and buildings, structures, and machinery or equipment when attached to the realty; (3) "Owner" means the possessor of a fee interest, a tenant, lessee, holder of a conservation easement as defined in § 15-20-402, occupant, or person in control of the premises; (4) "Public" and "person" includes the Young Men's Christian Association, Young Women's Christian Association, Boy Scouts of America, Girl Scouts of the United States of America, Boys & Girls Clubs of America, churches, religious organizations, fraternal organizations, and other similar organizations; and (5) "Recreational purpose" includes, but is not limited to, any of the following, or any combination thereof: (a) Hunting; (b) Fishing; (c) Swimming; (d) Boating; (e) Camping; (f) Picnicking; (g) Hiking; (h) Pleasure driving; (i) Nature study; (j) Water skiing; (k) Winter sports; (l) Spelunking; (m) Viewing or enjoying historical, archeological, scenic, or scientific sites; and (n) Any other activity undertaken for exercise, education, relaxation, or pleasure on land owned by another.
18-11-303. Construction of subchapter
Nothing in this subchapter shall be construed to: (1) Create a duty of care or ground of liability for injury to persons or property; or (2) Relieve any person using the land of another for recreational purposes from any obligation which he or she may have in the absence of this subchapter to exercise care in his or her use of the land and in his or her activities thereon or relieve any person from the legal consequences of failure to employ such care.
18-11-304. Duty of care
Except as specifically recognized by or provided in § 18-11-307, an owner of land owes no duty of care to keep the premises safe for entry or use by others for recreational purposes or to give any warning of a dangerous condition, use, structure, or activity on the premises to persons entering for recreational purposes.
18-11-305. Limitation on liability
Except as specifically recognized by or provided in § 18-11-307, an owner of land who, either directly or indirectly, invites or permits without charge any person to use his or her property for recreational purposes does not thereby: (1) Extend any assurance that the lands or premises are safe for any purpose; (2) Confer upon the person the legal status of an invitee or licensee to whom a duty of care is owed; (3) Assume responsibility for or incur liability for any injury to person or property caused by an act or omission of such persons; or (4) Assume responsibility for or incur liability for injury to the person or property caused by any natural or artificial condition, structure, or personal property on the land.
18-11-307. Owner's liability
Nothing in this subchapter limits in any way liability which otherwise exists: (1) For malicious, but not mere negligent, failure to guard or warn against an ultra-hazardous condition, structure, personal property, use, or activity actually known to the owner to be dangerous; and (2) For injury suffered in any case in which the owner of land charges the person or persons who enter or go on the land for the recreational use thereof, except that, in the case of land leased to the state, a subdivision thereof, or to a third person, any consideration received by the owner for the lease shall not be deemed a charge within the meaning of this section.
Arkansas does have a current use statute. Agricultural land and timberland are valued at 20% of their productive use value.
Statute: § 26-26-407
Method of Assessment: Soil Productivity based on region for agricultural land and timberland as well as certain wetlands and other land enrolled in qualified government conservation programs.
http://www.arkansas.gov/acd/faqs.html
Arkansas has no current use taxation to promote open space or recreation.
Arkansas has no tax incentives to provide hunter access.
Arkansas has no tax incentives for land subject to conservation easements.
Mandel v. U.S. 545 F.Supp. 907(overturned)
-The statute in effect only required a showing that the condition was dangerous. The statute now requires the condition to be ultra-hazardous.
Jenkins v. Arkansas Power & Light Co. 140 F.3d 1161
-Arkansas recreational use statute, which provided immunity from liability to landowners who opened their lands to public recreational use, applied to electric utility which opened its lake to public pursuant to its license from Federal Energy Regulatory Commission, notwithstanding injured swimmer's claim that applying statute to utility defeated goal of statute of encouraging landowners to open their land through immunity. -Malicious conduct exception to immunity provided under Arkansas recreational use statute to landowners permitting public recreational use of their land did not apply to utility who opened lake to public, based on its failure to mark or warn users of submerged island; given obvious danger associated with diving into water without first testing its depth, shallow area caused by island was not ultra-hazardous condition and failure to warn was at most negligent.
Cal.Civ.Code 846
846. Permission to enter for recreational purposes
An owner of any estate or any other interest in real property, whether possessory or nonpossessory, owes no duty of care to keep the premises safe for entry or use by others for any recreational purpose or to give any warning of hazardous conditions, uses of, structures, or activities on such premises to persons entering for such purpose, except as provided in this section. A “recreational purpose,” as used in this section, includes such activities as fishing, hunting, camping, water sports, hiking, spelunking, sport parachuting, riding, including animal riding, snowmobiling, and all other types of vehicular riding, rock collecting, sightseeing, picnicking, nature study, nature contacting, recreational gardening, gleaning, hang gliding, winter sports, and viewing or enjoying historical, archaeological, scenic, natural, or scientific sites. An owner of any estate or any other interest in real property, whether possessory or nonpossessory, who gives permission to another for entry or use for the above purpose upon the premises does not thereby (a) extend any assurance that the premises are safe for such purpose, or (b) constitute the person to whom permission has been granted the legal status of an invitee or licensee to whom a duty of care is owed, or (c) assume responsibility for or incur liability for any injury to person or property caused by any act of such person to whom permission has been granted except as provided in this section. This section does not limit the liability which otherwise exists (a) for willful or malicious failure to guard or warn against a dangerous condition, use, structure or activity; or (b) for injury suffered in any case where permission to enter for the above purpose was granted for a consideration other than the consideration, if any, paid to said landowner by the state, or where consideration has been received from others for the same purpose; or (c) to any persons who are expressly invited rather than merely permitted to come upon the premises by the landowner. Nothing in this section creates a duty of care or ground of liability for injury to person or property.
California also has current use programs for agriculture and timberland.
Statute: California Land Conservation Act of 1965/Williamson Act, California Government Code 51200–51295 (2008), California Timberland Productivity Act of 1982, Cal.Gov.Code § 51100 (Z'berg-Warren-Keene-Collier Forest Taxation Reform Act of 1976), California Fish And Game Code § 1501.5, Article 1.5 §421-430 (Ag is 430)
Method of Assessment: Current use value for agriculture and timber. For tax assessments on agriculture land, there is a rebuttable presumption that the current use is the best use.
Application: Burden on assessor to valuate; burden on landowner to apply to assessor.
Plan Requirements: The state is responsible for keeping an inventory of forest lands required to be part of the program. Zoning must be done according to the inventory. The “A” list contains all eligible forest lands which will be assessed for property tax purposes for growing and harvesting timber as the highest and best use of the land. The “B” list contains all ineligible forest lands. Cal.Gov.Code § 51110.
http://www.boe.ca.gov/proptaxes/proptax.htm
California does have a current use statute which assesses open-space land at a reduced property tax rate.
Statute: California Government Code §§ 51200–51295 (California Land Conservation Act of 1965/Williamson Act) & California Government Code § 51296 (Super Williamson Act)
: To provide incentives, through reduced property taxes, to deter the early conversion of agricultural and open space lands.
Method of Assessment: Current fair market value with assessment consistent with actual use value rather than potential market value. CA Government Code § 51203
Application: In cooperating counties, landowners must apply to the county.
Renewal: Contracts are automatically renewed annually unless a party to the contract files a notice of nonrenewal or petitions for cancellation.
Area Requirements: N/A
Plan Requirements: In return for the preferential tax rate, the landowner is required to sign a contract with the county or city agreeing not to develop the land for a minimum 10-year period.
Local governments must elect to participate. If the local government is a participator, the landowner applies to the county to voluntarily restrict their land to agricultural and “compatible uses.” The counties are responsible for regulating the Williamson Act contracts and most counties attach requirements (in addition to state requirements) such as consistency with the general plan and zoning of the county.
In return for the voluntary restriction, contracted parcels are assessed for property tax purposes at a rate consistent with their actual (agricultural) use, rather than potential market value.
Under the Super Williamson Act, landowners can receive an additional 35% tax reduction in the land's value for property tax purposes if the farmer or rancher keeps their property in the conservation program for at least 20 years.
California has no tax incentive to provide hunter access.
California assesses land with the capitalization of income method. Article 1.5 § 423. Wildlife habitat contracts are assessed at the average value of other properties with wildlife contracts that were recently sold. California has no tax incentives for land subject to Conservation Easements.
Revenue and Taxation - Article 1.5 § 426. Valuation of land; land subject to contract, agreement, restriction, or easement subject after service of notice of nonrenewal
California does have a tax credit for land donated for the purpose of preserving open space and augmenting public access. Public access is mandatory with every donation except when the terms of a conservation easement prohibit public access.
Statute: Public Resource Code. Division 28 (Natural Heritage Preservation Act of 2000). Revenue and Taxation Code (17053.30)
Program: Land donated for the purposes of preserving open space and agriculture, augmenting public access, and conserving wildlife and endangered species,etc., qualifies for a state income credit, or a corporation tax credit. The donation must be in perpetuity and comport with Section 170(h) of the Federal Tax Code. The donator is entitled to a credit up to 55% of the fair market value of the appraised land. All applications for the credit must include the newly appraised property value. The credit may carry over for 7 years. The state cap for yearly credits is $100,000,000. Public access is mandatory with every donation except when the terms of a conservation easement prohibit public access. This Act was suspended between June 30, 2008 and January 1, 2010. The program becomes effective again on January 1, 2010 until it comes under review on January 1 2015.
Tax: 1% to 10.3% (depending on income)
Enacted: 2000 (suspended 2008-09)
Name of Program: Private Lands Management
Number of Acres: More than 895,640
Private Lands Management offers landowners economic incentives to manage their lands for the benefit of wildlife. The program also offers consultations with biologists to make biologically sound habitat improvements that benefit wildlife,e.g., providing water sources, planting native forage, and constructing brush piles for cover. An informal survey of both hunters and landowners has found broad based support for the program. However, the program does not incorporate a system of evaluating the conservation benefits of habitat improvements.
Graves v. U.S. Coast Guard 692 F.2d 71
-Federal government was not shielded from liability for injuries sustained when plaintiff was injured as he dove off cabana into river under California statute restricting liability of landowners who allow public to use their land for recreation, where cabana was located on property leased from government and consideration was given in exchange for permission to camp on property.
C.R.S. 33-41-101 through 33-41-105
33-41-102. Definitions
As used in this article, unless the context otherwise requires: (1) “Charge” means a consideration paid for entry upon or use of the land or any facilities thereon or adjacent thereto; except that, in a case of land leased to a public entity or in which a public entity has been granted an easement or other rights to use land for recreational purposes, any consideration received by the owner for such lease, easement, or other right shall not be deemed a charge within the meaning of this article nor shall any consideration received by an owner from any federal governmental agency for the purposes of admitting any person constitute such a charge. (2) “Land” also means roads, water, watercourses, private ways, and buildings, structures, and machinery or equipment thereon, when attached to real property. (3) “Owner” includes, but is not limited to, the possessor of a fee interest, a tenant, lessee, occupant, the possessor of any other interest in land, or any person having a right to grant permission to use the land, or any public entity as defined in the “Colorado Governmental Immunity Act”, article 10 of title 24, C.R.S., which has an interest in land. (4) “Person” includes any individual, regardless of age, maturity, or experience, or any corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership, or association, or any other legal entity. (4.5) “Public entity” means the same as defined in section 24-10-103(5), C.R.S. (5) “Recreational purpose” includes, but is not limited to, any sports or other recreational activity of whatever nature undertaken by a person while using the land, including ponds, lakes, reservoirs, streams, paths, and trails appurtenant thereto, of another and includes, but is not limited to, any hobby, diversion, or other sports or other recreational activity such as: Hunting, fishing, camping, picnicking, hiking, horseback riding, snowshoeing, cross country skiing, bicycling, riding or driving motorized recreational vehicles, swimming, tubing, diving, spelunking, sight-seeing, exploring, hang gliding, rock climbing, kite flying, roller skating, bird watching, gold panning, target shooting, ice skating, ice fishing, photography, or engaging in any other form of sports or other recreational activity.
33-41-103. Limitation on landowner's liability
(1) Subject to the provision of section 33-41-105, an owner of land who either directly or indirectly invites or permits, without charge, any person to use such property for recreational purposes does not thereby: (a) Extend any assurance that the premises are safe for any purpose; (b) Confer upon such person the legal status of an invitee or licensee to whom a duty of care is owed; (c) Assume responsibility or incur liability for any injury to person or property or for the death of any person caused by an act or omission of such person. (2)(a) To the extent liability is found, notwithstanding subsection (1) of this section, the total amount of damages that may be recovered from a private landowner who leases land or a portion thereof to a public entity for recreational purposes or who grants an easement or other rights to use land or a portion thereof to a public entity for recreational purposes for injuries resulting from the use of the land by invited guests for recreational purposes shall be: (I) For any injury to one person in any single occurrence, the amount specified in section 24-10-114(1)(a), C.R.S.; (II) For an injury to two or more persons in any single occurrence, the amount specified in section 24-10-114(1)(b), C.R.S. (b) The limitations in this subsection (2) shall apply only when access to the property is limited, to the extent practicable, to invited guests, when the person injured is an invited guest of the public entity, when such use of the land by the injured person is for recreational purposes, and only during the term of such lease, easement, or other grant. (c) Nothing in this subsection (2) shall limit, enlarge, or otherwise affect the liability of a public entity. (d) In order to ensure the independence of public entities in the management of their recreational programs and to protect private landowners of land used for public recreational purposes from liability therefor, except as otherwise agreed by the public entity and a private landowner, a private landowner shall not be liable for a public entity's management of the land or portion thereof which is used for recreational purposes. (e) For purposes of this subsection (2) only, unless the context otherwise requires: (I) “Invited guests” means all persons or guests of persons present on the land for recreational purposes, at the invitation or consent of the public entity, and with or without permit or license to enter the land, and all persons present on the land at the invitation or consent of the public entity or the landowner for business or other purposes relating to or arising from the use of the land for recreational purposes if the public entity receives all of the revenues, if any, which are collected for entry onto the land. “Invited guests” does not include any such persons or guests of any person present on the land for recreational purposes at the invitation or consent of the public entity or the landowner if the landowner retains all or a portion of the revenue collected for entry onto the land or if the landowner shares the revenue collected for entry onto the land with the public entity. For the purposes of this subparagraph (I), “revenue collected for entry” does not include lease payments, lease-purchase payments, or rental payments. (II) “Land” means real property, or a body of water and the real property appurtenant thereto, or real property that was subject to mining operations under state or federal law and that has been abandoned or left in an inadequate reclamation status prior to August 3, 1977, for coal mining operations, or July 1, 1976, for hard rock mining operations, which is leased to a public entity or for which an easement or other right is granted to a public entity for recreational purposes or for which the landowner has acquiesced to public use of existing trails that have historically been used by the public for recreational purposes. “Land”, as used in this subsection (2), does not include real property, buildings, or portions thereof which are not the subject of a lease, easement, or other right of use granted to a public entity; except that land on which a landowner has acquiesced to public use of existing trails that have historically been used by the public for recreational purposes need not be subject to a lease, easement, or other right of use granted to a public entity. Nothing in this subparagraph (II) shall be construed to create a prescriptive easement on lands on which a landowner has acquiesced to public use of existing trails that have historically been used by the public for recreational purposes. The incidental use of such private property for recreational purposes shall not establish or presume facts to support land use classification or zoning. (II.5) “Lease” or “leased” includes a lease-purchase agreement containing an option to purchase the property. Any lease in which a private landowner leases land or a portion thereof to a public entity for r
33-41-104. When liability is not limited
(1) Nothing in this article limits in any way any liability which would otherwise exist: (a) For willful or malicious failure to guard or warn against a known dangerous condition, use, structure, or activity likely to cause harm; (b) For injury suffered by any person in any case where the owner of land charges the person who enters or goes on the land for the recreational use thereof; except that, in case of land leased to a public entity or in which a public entity has been granted an easement or other rights to use land for recreational purposes any consideration received by the owner for such lease, easement, or other right shall not be deemed a charge within the meaning of this article nor shall any consideration received by an owner from any federal governmental agency for the purpose of admitting any person constitute such a charge; (c) For maintaining an attractive nuisance; except that, if the property used for public recreational purposes contains mining operations that were abandoned or left in an inadequate reclamation status as provided in section 33-41-103(2) (e) (II) or was constructed or is used for or in connection with the diversion, storage, conveyance, or use of water, the property and the water or abandoned mining operations within such property shall not constitute an attractive nuisance; (d) For injury received on land incidental to the use of land on which a commercial or business enterprise of any description is being carried on; except that in the case of land leased to a public entity for recreational purposes or in which a public entity has been granted an easement or other rights to use land for recreational purposes, such land shall not be considered to be land upon which a business or commercial enterprise is being carried on.
33-41-105. Article not to create liability or relieve obligation
(1) Nothing in this article shall be construed to: (a) Create, enlarge, or affect in any manner any liability for willful or malicious failure to guard or warn against a known dangerous condition, use, structure, or activity likely to cause harm, or for injury suffered by any person in any case where the owner of land charges for that person to enter or go on the land for the recreational use thereof; (b) Relieve any person using the land of another for recreational purposes from any obligation which he may have in the absence of this article to exercise care in his use of such land and in his activities thereon or from the legal consequences of failure to employ such care; (c) Limit any liability of any owner to any person for damages resulting from any occurrence which took place prior to January 1, 1970.
Colorado uses current use taxation for agriculture.
Statute: Title CO ST § 39-1-103(5)(a)
Method of Assessment: Based on productive capacity.
http://www.dola.state.co.us/dpt/index.htm
Colorado does not have a current use statute which assesses open-space land at a reduced property tax rate.
Colorado has no tax incentive to provide hunter access.
Colorado has tax incentives for land subject to Conservation Easements.
Statute: C.R.S.A. § 38-30.5-109, § 38-30.5-109.
Valuation: Real property subject to one or more conservation easements in gross shall be assessed with due regard to the restricted uses to which the property may be devoted. The valuation for assessment of a conservation easement which is subject to assessment and taxation, plus the valuation for assessment of lands subject to such easement, shall equal the valuation for assessment which would have been determined to such lands if there were no conservation easement.
Colorado does have a tax credit for land donated for preservation as a conservation easement.
Statute: § 39-22-522. Credit against tax,conservation easements.
Program: Landowners that donate land to the government or to a nonprofit organization can receive a state income tax credit for the appraised fair market value of the property. The donation must work to protect open land. Donations made prior to 2007 are entitled to $100,000 of the fair market value with any subsequent dollars calculated at 40%, not to exceed a maximum cap of $260,000 per individual. Donations made after 2007 are entitled to 50% of the appraised fair market value not to exceed $375,000. The credit can carry over for 20 years, or it is terminable by death. Landowners can sell the credit on their own or through a broker (which usually deducts a 10% fee). In years of budget surplus, the landowners can receive a cash refund form the state up to $50,000 per year. The refund is not taxable by the state and it does not apply to transferees.
Tax: 4.63%
Enacted: 2000
Name of Program: Big Game Access Program (BGAP)
Number of Acres: 222,000 + acres enrolled
Landowners whose properties meet BGAP requirements will receive payment for allowing hunters access to their land. Payments to the landowner will range from $0.25/acre up to a maximum of $3/acre. The amount will depend on the size of property, type of habitat and number of access days allowed. Although coordinators are confident that some landowners specifically leave more residue or crop stubble to ensure that they qualify for the program, they could not quantify it.
Smith v. Cutty's, Inc., App.1987, 742 P.2d 347
-The fact that individual injured on land and his group were not paying customers of resort which owned land did not render individual's use of land unrelated to commercial activity being carried on there, such as would preclude injuries from being within exception to general statutory relief for landowner from liability for injuries received by people using property without charge for recreational purposes. - There must be nexus between commercial or business enterprise and use giving rise to injury to bring injury within exception to general relief afforded landowners for injuries received by people using property without charge for recreational purposes, where property is owned by commercial or business enterprise.