Cobb County Comprehensive Plan: A Policy Guide 1995-2015

Adopted October 22, 1996

Amended 12/10/96, 12/9/97, 12/8/98, 12/14/99, 12/12/00

(A more recent amended version exists)

Page 269


This is a sub-category of Park/Recreation/Conservation for permanently protected land dedicated to passive recreational uses and land set aside to protect water quality, wetlands, area with erodible soils, stream banks, riparian buffers, scenic view, historic and archeological resources and to reduce erosion through protection of steep slopes.  These areas were either privately or publicly owned and may include playgrounds, parks, nature preserves, wildlife management areas, national forests, stream buffers, wetlands, floodplains, and similar uses and areas purchased with state and federal funds.  It should be noted that the existing land survey includes Conservation uses within incorporated city limits. (amendment of December 12, 2000)"


This is a particularly important part of stated county policy where conservation easements are concerned, as it may satisfy the Federal requirement that land donated is  "Pursuant to a clearly delineated federal, state, or  local governmental conservation policy and will yield a significant public benefit, or..." 

 Federal tax law is very complicated. The advice of a professional is strongly recommended in pursuing tax advantages that may accrue to the donation of land or a conservation easement.