Providing an exemption from the inheritance tax for real property subject to a certain perpetual conservation easement that passes from a decedent to a niece or nephew of the decedent; requiring the recapture of certain inheritance tax under certain circumstances; and applying the Act to decedents dying after December 31, 2017.
Bill File Type: Regular
Effective Date(s): July 1, 2018
( 7-203 )
Last Updated: 2/3/2020 2:29 PM