261:(2,090 km) of Virginia landscape. The Virginia program now (2011) grants about $ 110 million of new tax credit each year. The credit allowance is 40% of the appraised value of the easement donation, so this equates to $ 275 million of property value donated per year for protection of wildlife habitat, farmland and woodland, and scenic open space—in perpetuity. The other state tax credit programs are smaller in dollar measurement, but are very significant in the area and the conservation values that they cause to be protected. The concept of state tax credit action (in the absence of a federal tax credit) that Philip Tabas and The Nature Conservancy promoted in the 1990s has borne remarkable fruit, and continues to expand today.
228:
to deduct the donation at a rate of 100% of their AGI. Any amount of the donation remaining after the first year could be carried forward for fifteen additional years (allowing a maximum of sixteen years within which the deduction may be utilized), or until the amount of the deduction has been used up, whichever comes first. With the passage of the Farm Bill in the summer of 2008 these expanded federal income tax incentives were extended such that they also apply to all conservation easements donated in 2008 and 2009. The provision was renewed annually each year between 2010 and 2014 and was finally incorporated to the tax code without an expiration date in 2015.
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273:. Estate taxes often make it difficult for heirs to keep land intact and in the family because of high estate tax rates and high development value of land. It may be necessary to subdivide or sell land for development in order to pay these taxes which may not be the desire of the landowner or their heirs. A conservation easement can often provide significant help with this problem in three important ways:
36:
359:. Wetland reserve easements aim to restore wetland areas that have been converted into agricultural land. To maximize the benefits, the program targets land that has both a high chance of restoration success and a history of low crop yields or crop failure. The Farm Bill also funds the purchase of conservation easements for forestland. The
350:, updated every five or more years, provides an important source of funds for conservation easement purchase. The 2014 Farm Bill created the Agricultural Conservation Easement Program (ACEP) by consolidating the Farm and Ranch Lands Protection Program, the Grassland Reserve Program, and the Wetlands Reserve Program. Under ACEP, the
249:
her/his credit to someone else; the buyer can use the purchased tax credit, normally purchased at a discount from face value, against their own
Colorado income tax. However, caps on the amount of credit an easement can generate, and other restrictions, limit the scope of some state tax credit programs.
227:
on August 17, 2006 (H.R. 4 The
Pensions Protection Act of 2006), in 2006 and 2007, conservation easement donors were able to deduct the value of their gift at the rate of 50% of their adjusted gross income (AGI) per year. Further, landowners with 50% or more of their income from agriculture were able
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The deceased's estate will be reduced by the value of the donated conservation easement. As a result, taxes will be lower because heirs will not be required to pay taxes on the extinguished development rights. In other words, heirs will only have to pay estate taxes on preserved farmland values, and
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To qualify for this income tax deduction, the easement must be: a) perpetual; b) held by a qualified governmental or non-profit organization; and, c) serve a valid "conservation purpose", meaning the property must have an appreciable natural, scenic, historic, scientific, recreational, or open space
324:
Conservation easements may result in a significant reduction in the sale price of the land because a builder can no longer develop it. In fact, this difference in value is the basis for the granting of the original tax incentives. An estimate of 35%–65% value reduction has been made on conservation
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In the states where credit for conservation land donations is transferable, free markets have arisen. Brokers assist landowners with excess credit to contact buyers, and the brokers often handle payments and paperwork to protect the principals, and to ensure that transfers are fully reported to the
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The majority of states have direct funding sources for conservation. Commonly used funding sources include real estate transfer tax, legislative bonds, and lottery proceeds. For instance, in 2014, New Jersey added conservation funding from corporate business taxes through constitutional amendment,
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For landowners with little income subject to state taxation, a tax credit is of little value and may be insufficient incentive to grant a conservation easement. For this reason, some states, including
Colorado and Virginia, the state tax credit is transferable—that is, the donor/landowner can sell
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easement donors since around 1980. However, no federal tax credit has been enacted. States, however, have moved ahead to grant credits that can be used to pay state income tax to donors of qualified conservation easements. In 1983, North
Carolina became the first state to establish such a program.
332:
Against the background of the beneficial effects for nature provided by conservation easements, research suggests to also consider in-fee driven conservation efforts (i.e. direct purchase of land through conservation actors). The cost-effectiveness of either governance approach depends on various
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in New York enacted the first PACE (also known as purchase of development rights or PDR) program. King County in
Washington and the states of Maryland, Massachusetts, and Connecticut quickly followed suit. As of 2016, the PACE program operates in 32 states through both state and local programs.
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Section 2031(c) of the tax code provides further estate tax incentives for properties subject to a donated conservation easement. When property has a qualified conservation easement placed upon it, up to an additional 40% of the value of land (subject to a $ 500,000 cap) may be excluded from the
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Land conservation advocates have long tried to enact additional tax incentives for landowners to donate easements, above the federal charitable deduction (and state tax deduction in states that conform to federal tax process). There has been discussion of creating a federal income tax credit for
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Although a conservation easement prohibits certain uses by the landowner, such an easement does not make the land public. On the contrary, many conservation easements confer no use of the land either to the easement holder or to the public. Furthermore, many conservation easements reserve to the
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The conservation easement's purposes will vary depending on the character of the particular property, the goals of the land trust or government unit, and the needs of the landowners. For example, an easement's purposes (often called "conservation objectives") might include any one or more of the
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The
National Conservation Easement Database maps conservation easements and provides a resource for understanding what resources conservation easements protect in the U.S. As of 2018, the National Conservation Easement Database included over 130,000 conservation easements on 24.7 million acres.
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Unlike land use regulation, a conservation easement is placed on property voluntarily by the owner whose rights are being restricted. The restrictions of the easement, once set in place, are however perpetual (and potentially reduce the market value of the remaining ownership interest in the
260:
The
Virginia transferable credit program is the largest among the States in dollar value of property conserved. By the end of 2010, $ 2,512,000,000 of property value had been donated as easements in Virginia for which tax credit was claimed. The qualifying easements cover over 516,000 acres
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helps tribes, state and local governments, and land trusts protect agriculture from development and other non-agricultural uses. ACEP includes
Agricultural Land Easements and Wetland Reserve Easements. Agricultural land easements preserve land for food production and aids in soil and
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The most distinguishing feature of the conservation easement as a conservation tool is that it enables users to achieve specific conservation objectives on the land while keeping the land in the ownership and control of landowners for uses consistent with the conservation objectives.
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advantages for having donated and/or sold the conservation easement. In granting the conservation easement, the easement holder has a responsibility to monitor future uses of the land to ensure compliance with the terms of the easement and to enforce the terms if a violation occurs.
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promoted the state tax credit idea widely in the 1990s. In 1999, four state legislatures enacted state tax credit programs (Virginia, Delaware, Colorado, and
Connecticut, in that order). South Carolina and California followed in 2000. Several other states have followed since.
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landowner specific uses which if not reserved would be prohibited. Some conservation easements confer specific uses to the easement holder or to the public. These details are spelled out in the legal document that creates the conservation easement.
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state tax authorities. The federal and state tax treatment of profits from sale and use of transferable tax credit have been the subject of extensive discussion and the issuance of several guidance documents by the
Internal Revenue Service.
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As is the case with any property interest, a conservation easement may be taken by eminent domain (and thereby extinguished) when the public value of the proposed project exceeds that of the conservation interest being protected by the
342:
Many conservation easements are purchased with funds from federal, state, and local governments, nonprofit organizations, or private donors. In these cases, landowners are paid directly for the purchase of the conservation easement.
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Clear boundaries of adjacent properties are not always consistent with each other. Currently, the NCED manages this issue by snapping boundary polygons to a standard parcel layer which may differ from the original data provided by a
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is a voluntary Federal program in partnership with States which protects privately owned forest lands. Landowners are required to prepare a multiple resource management plan as part of the conservation easement acquisition.
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Heirs may also receive these benefits (but not the income tax deduction) by electing to donate a conservation easement after the landowner's death and prior to filing the estate return (called a "post mortem"
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approved by 65% of voters. Many states and counties have programs for the purchase of agricultural conservation easements (PACE) to protect productive farmland from non-agricultural development. In 1974,
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The New Mexico state income tax credit was originated in 2003. New transferability legislation, effective January 1, 2008, applies retroactively to conservation easements effected from January 1, 2004.
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124:"runs with the land", meaning it is applicable to both present and future owners of the land. The grant of conservation easement, as with any real property interest, is part of the
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Landowners in the United States who donate a "qualifying" conservation easement to a "qualified" land protection organization under the regulations set forth in 170(h) of the
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The conservation easement's administrative terms for advancing the conservation objectives also vary but typically forbid or substantially constrain subdivision and other
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For landowners who will leave sizable estates upon their death, the most important financial impact of a conservation easement may be a significant reduction in
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property). Appraisals of the value of the easement, and financial arrangements between the parties (land owner and land trust), generally are kept private.
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The landowner who grants a conservation easement continues to manage and otherwise privately own the land and may receive significant state and federal
108:", or a governmental (municipal, county, state or federal) entity to constrain, as to a specified land area, the exercise of rights otherwise held by a
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estate when the landowner dies. This exclusion is in addition to the reduction in land value attributable to the easement itself as described above.
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599:"Easement or public land? An economic analysis of different ownership modes for nature conservation measures in California"
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aspects such as economic and local ecological conditions, which hence need to be closely considered for the decision.
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In Pennsylvania, conservation restrictions on land included in the estate can reduce the inheritance tax owed.
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equal to the value of their donation. The value of the easement donation, as determined by a qualified
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established by agreement between a landowner and land trust or unit of government. The conservation
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Pregmon, Esq., Patricia. "Reducing Pennsylvania Inheritance Tax", ConservationTools.org. Online.
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434:, attorney who litigated pioneering case regarding tax deductibility of conservation easements
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828:
Olmsted, James (Fall 2011). "Conservation Easements: New Perspectives in an Evolving World".
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Olmsted, James (Fall 2011). "Conservation Easements: New Perspectives in an Evolving World".
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Olmsted, James (Fall 2011). "Conservation Easements: New Perspectives in an Evolving World".
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http://s3.amazonaws.com/landtrustalliance.org/StatuteConservationEasementDonations.pdf
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Conservation easements at the New York State Department of Environmental Conservation
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104:) is a power invested in a qualified land conservation organization called a "
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http://fortune.com/2017/12/20/conservation-easement-tax-deduction-loophole/
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Special Issue of "Law and Contemporary Problems" on Conservation Easements
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The Nature of the Conservation Easement and the Document Granting It
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Ensure that lands are managed so that they are always available for
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Protect scenic vistas visible from roads and other public areas; or
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128:
for the property and is normally recorded in local land records.
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923:
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29:
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of the property before and after the easement takes effect.
45:
needs attention from an expert in Finance & Investment
597:
Schöttker, Oliver; Santos, Maria João (November 2019).
498:. Washington, DC, USA: Island Press. pp. 124–137.
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value. As a result of legislation signed by President
694:"Agricultural Conservation Easement Purchase Program"
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1554:
1391:
1334:
1303:
1223:
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970:
560:
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Guide to equestrian-friendly conservation easements
1190:Other effective area-based conservation measures
1185:Integrated Conservation and Development Project
49:no mention of syndicated partnerships (see eg.
935:
8:
311:incentives to conservation easement donors.
143:Perpetuate and foster the growth of healthy
566:http://conservationtools.org/guides/show/52
942:
928:
920:
27:Type of legal arrangement applying to land
799:"Tracking Investments in Protected Lands"
769:"Tracking Investments in Protected Lands"
625:
1796:Nature conservation in the United States
852:National Conservation Easement Database
723:United States Department of Agriculture
673:United States Department of Agriculture
444:
377:National Conservation Easement Database
352:Natural Resources Conservation Service
59:may be able to help recruit an expert.
496:From Walden to Wall Street, Chapter 8
452:Equestrian Land Conservation Resource
207:may be eligible for a federal income
7:
265:Estate tax reductions and exclusions
215:, equals the difference between the
57:WikiProject Finance & Investment
80:Conservation easement boundary sign
887:The Conservation Easement Handbook
494:James N. Levitt, ed. (2005). "8".
338:Purchase of conservation easements
25:
1062:Conservation biology of parasites
876:How a conservation easement works
278:Reduction in value of the estate.
1791:Agriculture in the United States
1765:
1764:
1178:Tropical rainforest conservation
1082:Vulnerability and susceptibility
325:easement land to the land owner.
34:
1727:NatureServe conservation status
1012:Conservation-induced extinction
116:purposes. It is an interest in
1118:Conservation management system
1002:Conservation-dependent species
962:Index of conservation articles
484:North Carolina G.S.§105-151.12
1:
1344:Assisted natural regeneration
1148:Ecoregion conservation status
830:Law and Contemporary Problems
651:Law and Contemporary Problems
580:Law and Contemporary Problems
1732:Special Area of Conservation
1270:Landscape-scale conservation
1265:High conservation value area
1143:Community-based conservation
464:, revised edition, 175 pages
281:not full development values.
1750:List of conservation issues
1158:Evidence-based conservation
1052:Mutualisms and conservation
900:Farmland Information Center
427:Sangre de Cristo Land Grant
232:Income tax credits (states)
47:. The specific problem is:
1832:
1200:Roadless area conservation
992:Compassionate conservation
878:—Private Landowner Network
1745:
957:
891:The Trust for Public Land
240:Attorney Philip Tabas of
112:so as to achieve certain
1587:Central African Republic
1235:Conservation designation
1153:Environmental protection
1138:Conspicuous conservation
1128:Conservation photography
1103:Conservation development
1098:Conservation agriculture
157:and migration corridors;
98:conservation restriction
1326:Human–wildlife conflict
1210:Site-based conservation
1133:Conservation psychology
951:Conservation of species
303:Property tax incentives
173:real estate development
165:sustainable agriculture
1383:Species reintroduction
1042:Latent extinction risk
242:The Nature Conservancy
102:conservation servitude
81:
18:Conservation easements
1755:List of organisations
1409:Hawaiian honeycreeper
1349:Ecosystem restoration
1321:Habitat fragmentation
1316:Fortress conservation
1275:Marine protected area
1245:Conservation easement
1240:Conservation district
1205:Roadside conservation
1123:Conservation movement
1067:Species translocation
1007:Conservation genetics
997:Conservation behavior
361:Forest Legacy Program
292:After death easement.
205:Internal Revenue Code
199:Income tax deductions
150:Maintain and improve
136:Maintain and improve
94:conservation covenant
90:conservation easement
79:
1717:Planetary boundaries
1707:Conservation officer
1311:Conservation refugee
1260:Habitat conservation
1250:Conservation reserve
1215:Wetland conservation
1113:Conservation grazing
1108:Conservation finance
1072:Conservation welfare
1037:In-situ conservation
1032:Extinction threshold
1027:Ex-situ conservation
803:Conservation Almanac
773:Conservation Almanac
606:Conservation Letters
1057:Nature conservation
1047:Marine conservation
1017:Conservation status
895:Land Trust Alliance
744:"Managing the Land"
618:2019ConL...12E2647S
1354:Island restoration
1285:Open space reserve
1077:Threatened species
905:PCC Farmland Trust
698:Conservation Tools
627:10.1111/conl.12647
457:2008-06-15 at the
412:Malpai Borderlands
357:water conservation
315:Issues to consider
307:Many states offer
82:
1811:Real property law
1778:
1777:
1737:Soil conservation
1290:Wildlife corridor
1173:Forest protection
1168:Forest management
748:US Forest Service
417:Natural landscape
285:Estate exclusion.
217:fair market value
74:
73:
16:(Redirected from
1823:
1768:
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1652:Papua New Guinea
1544:Cryopreservation
1509:Gray nurse shark
1163:Flagship species
987:Captive breeding
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805:. Archived from
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779:on 13 April 2018
775:. Archived from
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528:. Archived from
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1468:Indian elephant
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1295:30 by 30 target
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1195:Riparian buffer
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848:"Completeness"
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526:"3.13.20 NMAC"
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532:on 2009-05-06
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209:tax deduction
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167:and forestry.
166:
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138:water quality
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115:
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92:(also called
91:
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86:United States
78:
68:
58:
54:
52:
46:
43:This article
41:
32:
31:
19:
1485:Bengal Tiger
1441:Arabian oryx
1432:Land mammal
1419:Golden eagle
1255:Gap analysis
1244:
982:Biodiversity
972:Conservation
855:. Retrieved
851:
842:
833:
829:
823:
811:. Retrieved
807:the original
802:
793:
781:. Retrieved
777:the original
772:
763:
751:. Retrieved
747:
738:
726:. Retrieved
722:
713:
701:. Retrieved
697:
688:
676:. Retrieved
672:
663:
654:
650:
644:
609:
605:
592:
583:
579:
573:
551:
545:
534:. Retrieved
530:the original
520:
514:
495:
489:
480:
469:
461:
447:
380:
366:
345:
341:
309:property tax
306:
298:
291:
284:
277:
271:estate taxes
268:
259:
255:
251:
247:
239:
235:
221:
202:
193:
185:
181:
177:
170:
130:
114:conservation
101:
97:
93:
89:
83:
62:
48:
44:
1657:South Sudan
1642:New Zealand
1336:Restoration
719:"Farm Bill"
669:"Farm Bill"
132:following:
1801:Energy law
1785:Categories
1592:Costa Rica
1555:By country
1475:Slow loris
1451:Polar bear
1304:Key issues
1091:Approaches
536:2008-07-11
439:References
329:landowner.
295:election).
106:land trust
1632:Mauritius
1612:Indonesia
1597:Hong Kong
1567:Australia
1539:Seed bank
1529:Sea otter
1399:Arthropod
1371:Rewilding
1225:Protected
636:145952617
348:Farm Bill
321:easement.
213:appraiser
110:landowner
1770:Category
1677:Scotland
1647:Pakistan
1627:Malaysia
1463:Elephant
1392:By taxon
1022:Endemism
893:and the
857:25 April
813:25 April
783:25 April
753:25 April
728:25 April
703:25 April
678:25 April
455:Archived
407:Land use
397:Fee tail
386:See also
152:wildlife
122:easement
65:May 2019
1700:Related
1689:forests
1637:Namibia
1617:Ireland
1602:Iceland
1514:Manatee
1504:Dolphin
1458:Cheetah
974:biology
614:Bibcode
155:habitat
84:In the
1667:Uganda
1662:Sweden
1582:Canada
1577:Brazil
1572:Belize
1562:Angola
1535:Plant
1524:Salmon
1499:Marine
1414:Raptor
1376:marine
1280:Marxan
634:
502:
145:forest
1622:Italy
1607:India
1480:Tiger
1428:Fungi
1227:areas
632:S2CID
612:(6).
602:(PDF)
1492:Wolf
1446:Bear
1404:Bird
859:2018
836:(4).
815:2018
785:2018
755:2018
730:2018
705:2018
680:2018
657:(4).
586:(4).
500:ISBN
346:The
88:, a
622:doi
188:tax
100:or
1787::
889::
850:.
834:74
832:.
801:.
771:.
746:.
721:.
696:.
671:.
655:74
653:.
630:.
620:.
610:12
608:.
604:.
584:74
582:.
557:^
175:.
96:,
53:).
943:e
936:t
929:v
861:.
817:.
787:.
757:.
732:.
707:.
682:.
638:.
624::
616::
568:.
539:.
508:.
147:;
140:;
67:)
63:(
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
