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Grants or sales of limited easements are usually not treated as taxable sales of property. Instead, amounts received from such transfers are subtracted from the basis of the property. Any amounts received in excess of basis are treated as taxable gain.
What is a Pipeline Easement? Generally, an easement is a legal interest that allows someone the right to use another's property for a certain purpose. A pipeline easement specifically gives the easement holder the right to build and maintain a pipeline on a landowner's property.
An easement can be acquired by prescription, or adverse possession, such as by the continuous use of a road across another's property, under a claim of right, for a period of more than ten (10) years (under Nebraska law). Such use may ripen into a prescriptive easement that gives the holder continued use of the road.
ofway easement allows someone to travel through another person's land to get somewhere else. It can be offered to one person, several people, or the public. The landowner who grants an easement can't build structures within a prescribed area surrounding it, and they also can't use fencing to hinder access.