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some cases denser development is allowed with provisions for VOF limitations on the siting of houses. Most often for parcels of about 50 acres or less no divisions are allowed.
The landowner then hires a private appraiser to calculate the value of the gift for tax purposes. As a taxpayer, the landowner can spread the value of the donation out over five years, Mr. Dennis said.
See EASEMENTS, p. 10
90.5%