id	keyword
cjel-3474	conservation value
cjel-3474	conservation easement
cjel-3474	tax
cjel-3474	tax benefit
cjel-3474	conservation benefit
cjel-3474	property
cjel-3474	supra
cjel-3474	supra note
cjel-3474	easements
cjel-3474	land
cjel-3474	development value
cjel-3474	deduction
cjel-3474	conservation tax
cjel-3474	program
cjel-3474	market value
cjel-3474	tax expenditure
cjel-3474	benefits
cjel-3474	measure
cjel-3474	contribution
cjel-3474	use
cjel-3474	law
cjel-3474	public
cjel-3474	credit
cjel-3474	i.r.c
cjel-3474	costs
cjel-3474	charity
cjel-3474	irs
cjel-3474	conservation purpose
cjel-3474	taxpayer
cjel-3474	state
cjel-3474	purposes