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Federal Income Tax Benefits
Pursuant to local government policy income tax deduction

The IRS code allows archaeological sites to be categorized as conservation easements "pursuant to the local government policy." The federal government recognizes local governmental efforts to conserve open spaces, as long as local government, at any level, clearly delineates the types of open spaces it wants to protect.

Section 704, Florida Statutes, pertains to conservation easements. The law stipulates that conservation easements

· are perpetual, undivided interests in the property.
· are held by governmental agencies or bodies or by non-profit organizations.
· will always be part of the deed and be binding for all future owners.
· can be enforced either through an injunction or proceeding.
· may provide for a third-party right of enforcement (such as a site steward).
· can be affected by actions taken by the owner of the property, the holder of
  the easement, the person of group designated as having the third-party right    of enforcement, or person authorized by another law.

Historic Preservation   Scenic Enjoyment