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<br />Learn-Assess <br /> <br />(including dollar values) of the value of natural <br />floodplains are needed to improve public <br />understand-ing and acceptance of the need for <br />protection. For example, few developers seem to <br />realize that floodplains and wetlands have great <br />aesthetic appeal, that in their natural state they can <br />simultaneously enhance property values and <br />continue to fulfill their normal natural and cultural <br />functions. <br /> <br />Home Leamine Center Back <br /> <br />Tax Adjustments <br /> <br />Positive incentives for the preservation and <br />restoration of floodplain resources can be provided <br />through several kinds of tax adjustments, although <br />this technique has not been widely used. Federal <br />income and estate tax bene-fits, which are <br />available to individuals and organizations who <br />donate land and provide easements to governments <br />and eligible nonprofit organizations, have been a <br />major factor in facilitating private donations of <br />property with valuable wildlife and habitat <br />functions or historical significance. Most <br />conservation organizations are tax exempt, and <br />many of them are active in protecting the natural <br />and cultural resources of wetlands. Almost all <br />states offer tax incen-tives for open space uses. <br /> <br />Home Leamine Center Back <br /> <br />Administrative Measures <br /> <br />Many different administrative measures can be <br />used specifically to pre-serve and restore the <br />natural and cultural resources of floodplains, <br />including restrictions or conditions on contracts, <br />grants, loans, permits, and licenses; encumbrances <br />during land conveyance; delegation of <br />responsibility for flood-plain activities to a specific <br />authority; comprehensive planning; systematic <br />review of agency programs to identify <br /> <br />Page 35 of36 <br />