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Disposition of Development Rights

There are a number of governmental and charitable programs for the purchase of development rights. In these programs, farm owners sell their development rights by placing a perpetual easement on the land restricting the rights of current and future owners to develop the land. When development rights are sold for less than the reduction in fair value resulting from restricting development on the land, a charitable income tax deduction may be available.

West Nile Virus Suspected at Churchill Downs

The Kentucky State Veterinarian's office is investigating an unconfirmed case of West Nile virus at Churchill Downs. According to Churchill Downs, the horse that is being investigated as the possible victim of West Nile virus was Rocket Express, a 2-year-old with one career victory.

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