- 186 - 



forest lands include tax deductions for the landowner. Property tax 

 benefits are realized when conmercial timberland is removed from potential 

 development. (The acreage under easement must be assessed at a lower 

 value when development potential is removed.). Income tax benefits are 

 realized as a deduction for donating the development potential of the land 

 to a qualifying agency. (The deduction is based on the difference in 

 appriasal value of the property before and after the development rights 

 are donated. ). 



To utilize this act in the prevention of water quality impacts, the state 

 should undertake a public education campaign to inform forest landowners 

 of the benefits available under the act. This could be done in conjunction 

 viith the slash disposal and CFM programs currently administered by the 

 DNR&C Division of Forestry. 



