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Kimmi LewisKimmi LewisMarch 16, 20186min755

When legislation for perpetual conservation easements was first proposed in the United States Congress, the terms “rare” and “unique” were used to describe conservation easements eligible for the federal income tax deduction.  The program was intended to be used judiciously for the purpose of giving landowners a financial incentive to give up their surface development rights from now until the end of time.