Schedule B Form Lpc-1 - Application For A Land Preservation Credit Statement By The Recipient With Respect To Tax Credits Of 1 Million Or More From A Donation Made On Or After 1/1/07 Of Less-Than-Fee Interest In Land Page 8

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Note: For purposes of Question 6, where visual access
B) Lands Used for Agricultural Production: For the
to the property is not available, physical access may be
purposes of this category, Best Management Practices
used to demonstrate the conservation value of the land
include, but are not limited to, those practices listed in
for preservation of scenic open space.
Section IV (C) of Form LPC-1. Contact the Natural
Resources Conservation Service for assistance with
H) Conservation and Open Space Lands Designated
a conservation plan.
by Local Governments
C) Management Plans for Forestlands that Contain
For the purposes of this category, the following definition
20 Acres or More: Contact the Virginia Department
applies.
of Forestry for assistance with a written forest
•
Public garden: Land used by the public for raising
management plan or Virginia Forest Stewardship
flowers, vegetables, fruit, or other produce.
Plan.
Section IV – Attesting Statement
Section II – Public Benefit
The holder of the conservation or open-space easement
All restrictions listed in this section must be included
must sign Schedule B, attesting to the accuracy of
in every deed of conservation easement submitted for
the information provided or attached related to the
DCR review. Identify the page and paragraph numbers
conservation value of the property. Review the statement
in the deed of conservation easement that contain these
carefully before signing.
restrictions.
Section III – General Water Quality, Agricultural
Best Management Practices, and Forest
Management
A) Rivers, Streams, Wetlands, Springs, or Shorelines:
All boxes in this section must be checked if the
property contains or includes wetlands, frontage on
a perennial stream or river, sinking streams, lakes, or
tidal waters. Identify the page and paragraph numbers
in the deed of conservation or open-space easement
where the pertinent restrictions are contained. For the
purposes of this category, the definitions in Section
I (F) of Form LPC-1, Schedule B, apply.
8
Va. Dept. of Taxation LPC-1 W (Rev 8/08)

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