Can I 1031 Exchange This?

[Rob Hakes]

I own a rental property.  I am under contract to eventually sell an easement for a cell tower on a portion of the property and receive a lump sum.  Just trying to find a way to reduce taxes on this unique situation.  Would it be possible to use the funds from the sale of the easement to 1031 the money into other rental properties?  I have heard differing opinions, but wondering if anybody has any thoughts or experience.