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T T ALABAMA’S FORESTS REASURED REASURED A Publication of the Alabama Forestry Commission A Publication of the Alabama Forestry Commission FALL 2005/WINTER 2006 FALL 2005/WINTER 2006
Transcript

TTALABAMA’S

FORESTSREASUREDREASURED

A Publication of the Alabama Forestry CommissionA Publication of the Alabama Forestry Commission

FALL 2005/WINTER 2006FALL 2005/WINTER 2006

In the past few months I have attended meetings acrossthe United States through my involvement in theNational Association of State Foresters and the SouthernGroup of State Foresters. It is evident to me that the

face of forestry is changing.Much more emphasis is being placed on non-traditional

forestry issues such as forest health; carbon credits; invasivespecies; watersheds and water quality; endangered, threat-ened, and impaired species; wildlife habitat; and insect anddisease control.

The Alabama Forestry Commission has taken steps to pre-pare for these changes, and I am confident that we will beone of the forerunners in the nation in some of these pro-grams. This past summer we employed professional forestersto work in the areas of water quality, invasive species, andforest health enabling us to assist and educate landowners inthese areas. We are working to provide southern pine beetleand invasive species contracts, and we have wildlife biolo-gists available to provide technical assistance to forestlandowners. Our southern pine beetle detection, mapping, andlandowner notification program is second-to-none in thenation and provides landowners with valuable and timelyinformation.

The Commission will continue to strive to provide be bestquality technical assistance to Alabama’s landowners that wecan. Through knowledge, technology, and training we willensure healthy forests, abundant wildlife, as well as clean airand water for all citizens of Alabama. We are MakingAlabama a Better Place Through Forestry.

2 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

A MESSAGE FROM . . .

The hurricanes that have plagued our nation’sGulf Coast the past two summers have beenunprecedented. This past summer was thegreatest hurricane season on record and we

experienced one of the most devastating national disas-ters our country has ever known, Hurricane Katrina.

I want to thank all of the citizens of our state whohave taken even the smallest part in assisting not onlyour own in these times of need, but for also assistingthose in other states who were victims of this tragedy.Alabamians have continually risen to the call and pro-vided aid and comfort. Thousands of our citizens havecontributed to relief efforts. Many traveled hundreds ofmiles to assist in whatever way they could, and manycities, counties, state agencies, private companies,churches, and organizations have donated money, sup-plies, equipment, and skills to help those in need.

Then there are those who stayed in Alabama andopened their homes, churches, businesses, schools, andhearts to evacuees who were displaced by these terribletragedies.

The road to recovery will be long for many people inAlabama and other states. But I’m enormously proudthat Alabamians will continue to be a beacon of hopeand comfort through this time of tremendous need.

TIMOTHY C. BOYCE

State ForesterBOB RILEY

Governor, State of Alabama

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 3

GovernorBob Riley

Alabama Forestry CommissionGary Fortenberry, ChairmanJerry Lacey, Vice ChairmanJohnny DennisTed DeVosJett FreemanDon HeathDavid Long

State ForesterTimothy C. Boyce

Assistant State ForesterRichard H. Cumbie

Administrative Division DirectorJerry M. Dwyer

Fire Division DirectorSteve May

Management Division DirectorJohn Pirtle

Northwest RegionRegional Forester Wayne StrawbridgeAsst Regional Forester, Administration Bart Williams

Northeast RegionRegional Forester Phearthur MooreAsst Regional Forester, Administration Charles Hall

Southeast RegionRegional Forester Bruce SpringerAsst Regional Forester, Administration Dave Duckett

Southwest RegionRegional Forester Gary ColeAsst Regional Forester, Administration Otis French

Editorial BoardSteve May Alabama Forestry CommissionJohn Pirtle Alabama Forestry CommissionDon Stinson Alabama TREASURE Forest Assoc.Gus Townes Alabama Forestry CommissionColeen Vansant Alabama Forestry CommissionElishia Ballentine Alabama Forestry Commission

EditorElishia Ballentine

Managing EditorColeen Vansant

Vol. XXIV, No. 3 Fall 2005/Winter 2006

Alabama’s TREASURED Forests (ISSN 0894-9654) is published quarterly by the Alabama ForestryCommission, 513 Madison Avenue, Montgomery, AL 36130. Telephone (334) 240-9355. Bulk rate postagepaid at Montgomery, Alabama. POSTMASTER: Send address changes to: Alabama’s TREASURED Forests,P.O. Box 302550, Montgomery, AL 36130-2550. Web site: www.forestry.state.al.us

The publication of a story or article in this magazine does not constitute the Alabama Forestry Commission'sendorsement of that particular practice, but is an effort to provide the landowners of Alabama with informa-tion and technical assistance to make informed decisions about the management practices they apply to theirland. The Alabama Forestry Commission is an equal opportunity employer and provider.

4 The Dorrills: Sharing a Heritage by Elishia Ballentine

7 Achieving TREASURE Forest Certification by Tim Albritton

8 Wildlife Habitat Recipe #1: Corridors by Derrick Heckman and Doug Smith

12 Picking Up the Pieces - Casualty Loss Deductions Afterthe Hurricanes by Lou Hyman

14 It’s All in The Numbers: Reading a Fertilizer Labelby Coleen Vansant

16 Conservation Easements as Income Tax Deductionsby Harwell E. Coale, III

21 Is Your Home Firewise? (Part 2)

24 Don’t Get Caught in The Storm by Coleen Vansant

26 Enjoying Your Land With a Camera by Jim Hybart

30 Random Monitoring -- the Way to Encourage BMPs by Jeremy Lowery

31 Water Sprouts and their Application to Forestry by David Mercker

DEPARTMENTS2 Message from the Governor and the State Forester

19 HIDDEN TREASURES: Tierre Agnew -- Continuing the Family Tradition by James Jennings

20 LEGISLATIVE PROFILE: Senator Zeb Little by Coleen Vansant

32 TREES OF ALABAMA: Flatwoods Plum by Fred Nation

CONTENTS

On the Cover: Towering pines and sweetgum of late autumn. Photo by Jim Hybart.Background this page: Pines in the mist of an Alabama forest, also by Jim Hybart.Enjoy more of his photography and read his article beginning on page 26.

How many people can say thattheir first date was a hike inthe woods??? According toCarol Dorrill, her first date

with John was exactly that. He broughther out to the Pike County family farmand proceeded to give her a walking tourof the 80 acres. She wondered if it weresome sort of test, but proudly says shepassed with flying colors. John wasamazed that she kept up so well. After all,contrary to popular belief, “LA” (LowerAlabama) is NOT all flat land . . . thereare quite a few hills and valleys. Little didhe know that Carol, originally fromCalhoun County, had grown up hiking allover Little River Canyon, DuggarMountain, and the Talladega NationalForest! And now, 40 years later, they’restill walking that same 80 acres together,plus a few more.

These original 80 acres and an oldfarmhouse had belonged to John’s par-ents, and much of the property has beenin the family for over 100 years. In fact,in 1990, the Alabama Department of

Agriculture & Industries recognized theDorrill Home Place as both an “AlabamaCentury Farm” and an “Alabama HeritageFarm.” To achieve the Century Farm des-ignation, it must be in the same family for100 years or more, demonstrating a dura-bility and love of the land. Similarly, aHeritage Farm award is given when cer-tain of the farm structures have remainedon a family farm for at least 100 years,reflecting identity and important historicaland agricultural qualities.

Although the farm has grown consid-erably, it was that same 80 acres thatachieved TREASURE Forest status in1988 (certificate #567). Over the years,John and Carol have added several hun-dred acres. Much of it was formerly crop-land for peanuts and cotton, but withassistance through CRP programs, longleaf and loblolly pines were planted.Today there are approximately 1000 acresin timberland of various ages.

Just as the face of the farm itselfchanged, so have the family’s goals forthe farm . . . it is no longer principally an

economic resource for harvesting timber.A different type “investment in thefuture,” now the primary objective of theDorrill family’s TREASURE forest isenvironmental education, with their sec-ondary objective being aesthetics. Theemphasis on education was a natural evo-lution of sorts for the couple. As John andCarol became more educated about man-aging and improving their land, theyunderstood that other landowners wantedto learn these same principles and skills.They realized that their property providedthe perfect environment to fill thisdemand.

Taking full advantage of its beautifulnatural state, the Dorrills transformed 30acres of mixed pine and mature hardwoodinto an educational forest. There wasalready a creek, and they built a coupleponds. They added walking trails, ashooting range, and a bridge over a wet-land area. Since building their large“demonstration barn” with full meetingfacilities, they estimate that several hun-

4 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

By Elishia Ballentine, Editor

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dred people have benefited from the envi-ronmental education programs each year.

Educational activities at the farminclude landowner tours for AlabamaTREASURE Forest Association (ATFA)chapters, and Alabama ForestryCommission (AFC) tours demonstratingmanagement practices such as prescribedburning and planting of longleaf pines.The county AFC staff has also given treeidentification workshops, as well as “ori-enteering” courses on finding your way inthe woods and what to do if you get lost.In conjunction with the AlabamaDepartment of Conservation & NaturalResources (ADCNR) and the local ATFAchapter, the Dorrills have hosted severalsuccessful “Outdoor Ladies” events.

They have also extended a welcome tothe young people in the community suchas field days and summer camps for 4-Hgroups and “Outdoor Kids.” Day camp

activities typically includefishing, archery, firearmsafety, and conservation.In what may become anannual event, the ADCNRheld a youth fishing rodeohere this past summer(co-sponsored by the localWal-Mart CommunityOutreach Program). Over70 children (aged 12 andunder) hauled in approxi-mately 700 pounds offish! Both John and Carolcommented on how muchfun it was to watch someof the kids experience theexcitement of catching afish for the first time.

The farm has hostednew employee training forthe Natural Resource andConservation Service fortwo years, and newopportunities to share thefacility continue to arise.Now that word hasreached the communityabout the availability ofthis beautiful setting,there are more and morerequests for weddings,receptions, and classreunions. Even these“non-educational” eventsallow an opportunity to“teach” the public. Carol

feels that many people have a misconcep-tion about non-industrial, private forestlandowners. “It’s a choice, a priority.Instead of taking expensive vacations ormaking other investments, we chose tobuy land and make improvements.”

The Dorrills are thrilled that their chil-dren share the same philosophy and loveof the land. When their sons were stillsmall, they brought them to the farmevery weekend. Living in Montgomery,the car was packed and ready to go everyFriday after school let out. As they grewup, they helped their parents kill kudzu,build fences, and plant trees. Today theirboys are just as involved and interested inthe property. In the earlier years, theyenjoyed bringing friends and churchgroups out to the farm; now they bringtheir own families to enjoy the heritage ofthis homestead. Carol said, “We won’t behere to see all these longleaf pines andhardwoods reach maturity . . . but thegrandchildren will.”

Although most of the acreage hasalready been gifted to the children in atrust, it was with the agreement that Johnand Carol be allowed to continue manag-ing it. Retired from a 44-year career withthe Alabama Farmers Federation (ALFA),John says he takes great pleasure in work-ing in the woods. His timber managementpractices include prescribed burning everyother year and thinning hardwoods foraesthetic purposes. He also maintainsgreen fields, noting that wildlife has

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(Continued on page 6)

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 5

The Dorrills enjoy an autumn walk through the woods.

A mix of pines and hardwoods provide the setting forthis environmental education TREASURE Forest.

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increased since they start-ed making timberimprovements back sever-al years ago. Deer andturkey are now plentiful,and quail seem to be com-ing back naturally.

Charter members of thelargest TREASUREForest chapter in the state– Pike County – theDorrills are active in sev-eral other organizations.Carol served seven yearsand John is currently serv-ing on the AlabamaTREASURE ForestAssociation board ofdirectors. Both wereinstrumental in helping toestablish the ATFAEndowment Fund. Thenumerous certificates and plaques on thewalls speak for the recognition they havereceived for their involvement and workthrough the years. Among these achieve-ments, Carol was honored with the StateForester’s Leadership Award in 1999 forhelping establish TREASURE Forest pro-grams in counties across the state. In2001, the Dorrills received the Pike

County Chamber of CommerceAgricultural (Farm/City) Committee’sForestry Award. In 2002, the couple wasgiven the Pike County Farm/City Serviceto Agriculture Award. In 2003, John washonored with ALFA’s Special Service toAgriculture Award. Most recently, Johnand Carol received the 2005 Pike CountyFarm/City Conservation Award. In

February of 2006 atAuburn University,John will be formallyinducted into theAlabama AgricultureHall of Honor, recog-nizing his outstandingcontribution to thestate in the area ofagribusiness. Showing

no sign of slowingdown, the couple’slist of accomplish-ments will no doubtcontinue to grow.

The Dorrillsmutually voicedpleasant surprise atthe extent of the useof their educationalTREASURE Forest,saying it has greatlyexceeded their expec-tations. Both Johnand Carol understandthat they have beenblessed with anopportunity to pur-chase property, aswell as the ability tomanage and groomit. Although it would

be easy to take it for granted, keeping itall to themselves, they feel a duty to sharewith others. In Carol’s words, “It’s almosta spiritual obligation. The land is a giftfrom God: we realize that we really don’town it, we’re simply stewards, given thetremendous responsibility of taking careof it.”

John commented on how gratifying itwas to see people truly enjoying the land.This positive act of sharing or “givingback” to the community is what drivesthe Dorrills. Even though a TREASUREForest means a lot of hard work, theyagree that providing others with thechance to drink in the serenity of thebeautiful resources of forest, land, andsky has its own rewards.

The family roots on the Dorrill’s Heritage Farm run as deep as those ofthis old oak.

6 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

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Left: John and Carol Dorrill get ready to greet another tourgroup at the demonstration barn. Top: A variety of fernsgrow along the creek in the educational forest.

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Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 7

Successfully reaching a goal canbe very fulfilling. As a generalrule, the harder the goal is toreach, the more gratifying the

satisfaction when it is reached. This istrue in all phases of our life; as a childreceiving a merit badge, as a youth grad-uating from highschool, and as an adultthroughout life. Thegoals obviously changebut the desire to reacha higher level and thegreat joy of reaching agoal remains the same.

For many landown-ers TREASURE Forestcertification is the goalthey desire. The firststep in this process iswhen the landownerdiscovers what TREA-SURE Forest is anddecides to make certifi-cation a personal goal.This usually occurswhen the landownerhears about the pro-gram from a neighboring landowner or alocal natural resource professional.

The next phase in the process, for thelandowner, is to learn what the TREA-SURE Forest standards and minimumrequirements are and to begin workingtoward that standard. The on-the-groundaccomplishments achieved by thelandowner while striving to reach certifi-cation is a critical display of their desireand merit. Reaching this goal can bring awonderful sense of accomplishment if thelandowner has truly worked to achievethe award.

It is the TREASURE Forest subcom-mittee’s mission to review the nomina-

tions on a quarterly basis and to assurecompliance with procedures for certifiedTREASURE Forests. The subcommitteehas the job of accepting, denying ordeferring the nomination. Most nomina-tions are accepted. The number of nomi-nations that are turned down or deferred

is less than five percent each year. Thisreflects positively on the foresters andbiologists preparing nominations andconducting inspections.

The following list identifies the quali-fications that the TREASURE Forest sub-committee looks for when reviewing anomination for TREASURE Forest.

1. A TREASURE Forest nominationform that is completed in its entirety.

2. Sufficient accomplishments in theprimary and secondary objectives thatmeet the minimum standards outlinedin the TREASURE Forest MinimumStandards brochure.

3. Sufficient non-objective accom-plishments that meet the minimumstandards outlined in the TREASUREForest Minimum Standards brochure.

4. A positive referral by the reviewingforester and wildlife biologist recom-mending certification.

5. No detrimental prac-tices being conducted orallowed on the nominat-ed property (examples:soil erosion on the prop-erty without attempt tocontrol it, over-popula-tion of wildlife withoutattempt to control it, orlack of desire to harvesttimber once it reachesmaturity).

6. A property that willpositively reflect theTREASURE Forest pro-gram.

7. A landowner who dis-plays a desire to manage

his/her resources in a manner that iscommonly considered proper manage-ment.

8. A landowner that promotes andpractices sound, sustainable multiple-use resource management, and useshis/her property wisely while protect-ing and enhancing the environment.

The title of TREASURE Forest owneris an honor afforded to few landowners.It takes sometimes years of work to reachthis distinguished goal. Because of this,the TREASURE Forest subcommittee isdedicated to upholding the highest stan-dards for certification.

Achieving TREASURE Forest

CertificationBy Tim Albritton, Forester, USDA Natural Resources Conservation Service

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Habitat manipulation has been atopic of argument amongwildlife biologists andforesters for many years. In

order to satisfy both sides of the ecologi-cal manager’s agenda, to preserve waterquality, break up landscape patterns, andmost of all provide wildlife habitat suffi-cient for the species desired, corridorswere created.

A wildlife corridor can best bedescribed as a passageway or travel lanebetween needs; similar to the road to thelocal Wal-Mart. All species, includinghumans, need four distinct things to sur-vive. The first is food, which includessummer food, winter food, and for some

species such as turkey, quail, and song-birds, brood food. All species need avail-able water, with availability being thekey. Shelter is the third component. Laston the list is space, which for many yearswas not even considered in the overallscheme of ecosystem management, buthas now become, at times, the mostimportant of all four components.

Most species, except those that aremigratory by nature, do not venture morethan one square mile from the spot theywere born. One square mile is 640 acres;smaller game and non-game species areoften found within a half square milefrom the spot they were born. Wildlifebiologists and foresters who are con-

cerned with wildlife habitat managementconcentrate on tracts to manipulate andprovide exactly what is needed in theway of food, water, shelter, and space. Ifone or more of these components is limit-ed or not available during the time it isneeded (known as “limiting factors”),then a particular desired species will notexist on that property. Limiting factorscan be a multitude of things: limitationson the basic four requirements, disease,predators, or even the arrangement ofresources.

As with most successful ventures,everything starts with a plan. Wildlifeplanning is essentially important to eval-uate resources (food, water, shelter, and

8 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

Wildlife Habitat Recipe #1: Corridors

By Derrick Heckman, Registered Forester and Certified Wildlife Biologist, St. Clair County, AFCand Doug Smith, Registered Forester, Blount County, AFC

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space), estimate limitations on theseresources, identify diseases and preda-tion, and approximate a carrying capaci-ty. “Carrying capacity” is the maximumnumber of animals that can be sustainedon a specified area or acreage if the basicnecessary resources are available. Basedon the needs of a species, carrying capac-ity can be figured into the planning pro-cess. Adjustments can be estimated inorder to build and sustain a particularspecies, whether it is songbirds or white-tailed deer.

As urban interface (wildlandencroachment by humans) becomes moreand more prevalent in the rural areas ofAlabama, many species become depen-dant on corridors and corridor manage-ment. As the large farming sections ofland become quarter-section ranches, andthe ranches become 40-acre mini-farmsand eventually 10-acre woodlots, corri-dors become the lifeline between food,water, shelter, and the very importantspace. These wildlife corridors allowspecies to move from need to need in arelatively protected habitat, and will varyin width, height, and density, dependingon the species traveling among them. Forexample, wild turkeys prefer an openhardwood canopy so they can use theirkeen eyesight to protect them frompredators and maintain an open flightpath for escape. While on the other hand,white-tailed deer prefer thick underbrushto conceal their movements and providebrowse. Songbirds, depending on theirspecies, prefer different levels of the treecanopy (vertical diversity) to providenesting, feeding, and brood raising. Quail

require dense cover during their adult lifeas shelter from predators, constant landdisturbance for feeding requirements, andan abundance of annual grasses andforbes to attract bugs to feed their hatch.Bugging area needs are about the samewith turkey poults.

Before starting your project, know andunderstand what natural resources arepresent and how they are arranged onyour property. Resource professionals areavailable to help you determine resourceavailability. One of the biggest chal-lenges facing landowners, managers, andlessees today is acreage. It is difficult andalmost impossible to effectively managefor deer on contiguous acreage smallerthan 1,000 acres! Landowners and landmanagers assume that if they provide all

the necessary requirements on a 160-acrefarm that “their” deer will not leave.Wrong! It is imperative that partnershipsand cooperation between landowners,hunting clubs, absentee landowners, fam-ily members, and everyone involvedwithin a mile radius of ground zero beunited so that effective management cantake place. However, regardless of tractsize, you can attract wildlife to yourproperty by simply providing or havingavailable those necessary things (food,water, and shelter), but in most cases thetargeted species will not stay on yourproperty exclusively. It is the need forspace that catches most managers by sur-prise.

Diversity is the spice of life and thekey to making all things involving natureactually work together. By managing ourforests and woodlands to diversify thelandscape, we provide all things to allspecies. So, let us assume that you areready to make some management deci-sions about your farm or forestland, andwildlife has become a valuable commod-ity either for personal enjoyment orincome, or maybe both. You are aware ofthe resources necessary to sustain a par-ticular species, but those resources areincluded in your timber sale. The sameresources are available in a tract to thenorth and a tract to the south. To keep the

Corridors provide a method for keep-ing wildlife on your property for asmany months of the year as possible.

(Continued on page 10)

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Old fence rows should be retained and vegetation allowed to grow, providingbrowse and shelter for the targeted species.

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 9

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10 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

species from leaving your property formore suitable resources, a corridor mustbe left between the two tracts, providingsafe passage for the species that needs

resources in both tracts. Size of the corri-dor is dependent on the species.

Arrangement is also important ifspecies such as squirrels are important to

your overall wildlife management plan(the big picture). For instance, squirrelsmay need summer food in tract A andwinter food in tract B. While the tractsmay be separate, they can still be con-nected by a corridor no more than one-quarter mile in length. Other small mam-mals, some songbirds, and reptiles do nottravel far on a day-to-day basis. If forcedto travel through parts of your propertywhere management decisions have had adetrimental effect on their needs, thesespecies will find other areas that providethe necessary requirements in availablesupply without having to travel for half aday to get a hickory nut. In other words,if an animal can not justify traveling ashort distance for food, shelter, or water,it will move residence or perish.

Forested corridors can range from 60-to 100-foot-wide Streamside Manage-ment Zones (SMZs) to a small 30- to 50-foot-wide strip of trees or brush left fromone side of a harvested area connectingto the other side of the harvested area.Even long windrows stretching from oneside of a harvest area to the other provide

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Wild turkeys prefer an open hardwood canopy so they can use their keen eyesight to protect them from predators andmaintain an open flight path for escape. If turkeys are important to a landowner, an open under-story corridor should beprotected and managed.

Permanent fire-breaks can serve as open corridors. Disking and planting firelanes with appropriate wildlife foods not only provides habitat diversity, butalso improves tract access and wildfire protection.

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a corridor for rabbits, quail,songbirds, and rodents. If wildturkeys are important to thelandowner, then an open under-story corridor should be pro-tected and managed. If deer areimportant, then a dense under-story corridor might be moreattractive. If both species areimportant, then you shouldleave a wide corridor, provid-ing both an open and denseunder-story (again, diversity).

Also, do not forget verticaldiversity as well as horizontaldiversity. Changes in the under-story, mid-story, and over-storyare important to all species,whether they are feathered ornot. Much of the soft masteaten by deer, squirrels,turkeys, quail, songbirds, andothers is found in the under-story and mid-story, while theonce-a-year hard mast ofacorns and nuts is found in theover-story. Remember that allof these elements must be pre-sent within a reasonable dis-tance for a species to exist.

Corridors do not alwaysinclude forested areas. In pineplantations and other densely grownhabitat, long linear openings of native orplanted grasses provide a needed corridorfor species such as wild turkey, quail,and songbirds. These areas providemovement between areas of nesting,feeding, bugging, and available watersources with easy escape into heavycover. The same areas also provide manyof the feeding requirements for thosespecies during different periods of theyear. Simple ways of constructing linearopenings could include “day-lighting”forest roads during thinning operations.Day-lighting is simply taking the firsttwo trees from each row running perpen-dicular, or the first two rows of trees run-ning parallel on each side of forest roadsinside a plantation. On native stands,roughly clear cut the first 20 feet on eachside. When the thinning operation is

over, you will be left with a 50-footopening. This opening will not only ben-efit wildlife but it will also increaseviewing potential, provide for drier, moreaccessible roads, decrease limb damagesto vehicles, and improve access forfuture operations.

Permanent firelanes can alsoserve as open corridors. Diskingand planting firelanes withappropriate wildlife foods notonly provides habitat diversity,but also improves tract accessand wildfire protection. Anotherexample of utilizing open corri-dors would be to take advantageof a first thinning in a pinestand. No matter what thinningscheme you plan to implement,use the area of the removed rowto provide wildlife needs,improve edge effect, and offerquick escapes into nearby cover.If your property includes openfields, retain old fence rows orallow vegetation on both sidesof old field roads to grow whichwill also provide browse and

shelter for your targeted species.Simply stated, wildlife needs are food,

water, shelter, and space, or the arrange-ment of these resources. Corridors arethe connecting roads and a method forkeeping wildlife on your property for asmany months of the year as possible.

When thinning a pine stand, use the area of the removed row to

provide wildlife needs, improve edgeeffect, and offer quick escapes

into nearby cover.

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thick underbrush to conceal their movements and providebrowse. If deer are important to a landowner, a dense under-story corridor might be moreattractive.

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 11

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12 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

In the past couple years, the Southwas hit with a series of hurricanes.Alabama was visited by HurricaneIvan in 2004, then Dennis and

Katrina in 2005. These storms had atremendous impact on Alabama’s forests,causing hundreds of millions of dollars intimber destruction. Trees had tops brokenout; they were blown over, and manywere shattered beyond any further use.Thousands of families had their timberinvestments wiped out, devastatingretirement plans and college funds. Thento top it off, these landowners hear thatvery little of the loss is deductible fromtheir income taxes. What can a landown-er do?

The federal casualty loss deductionrules are complicated and full of loop-holes and booby traps. (See “Tax Impactsof Hurricane Ivan,” Alabama’s TREA-SURED Forests magazine, Fall 2004.)The basic principles seem simple. Ifproperty is damaged or destroyed by a“single identifiable event” such as fire,windstorm, ice, flooding or theft, thenthe difference between the value of theproperty before the damage and its valueimmediately after the disaster is the casu-alty loss, BUT…

Any casualty loss deduction is limitedto the basis in the damaged property.Basis is the actual cost of the property tothe taxpayer. Basis comes from threesources. It is the allocated cost of theproperty when it was purchased, the fair

market value of an inherited property onthe day of death (or probate), or the cashcost of improvements to a property (suchas building a house or planting trees).Most forestland owners have a basis intheir timber that is related to either thevalue of trees when they bought theproperty (as reflected in the purchaseprice of the tract), or the value of thetrees on the day they inherited the prop-erty. Trees planted before 1980 may havesome basis related to tree planting costs,but most landowners who planted afterthat year used the reforestation tax creditand amortization that reduces the basis tozero.

According to recent Internal RevenueService (IRS) rulings, when there is acasualty loss, the loss is limited to thetotal basis of all timber on the tract, notjust the basis of the trees actually dam-aged.

Many landowners have complainedthat limiting the loss to the basis seemsunfair. A naturally regenerated stand ofhardwoods that is wiped out by a hurri-cane may have been worth $2000 peracre before the storm and worthless after-wards. Because the stand was naturallyregenerated, there is no basis. So insteadof deducting the $2,000 loss, the IRSrules that there is no loss.

The IRS logic is founded on how theyhandle stock market transactions. If youbuy stock at $10 per share and it runs upto $60 per share before it crashes to $0,

your loss is not $60, but is limited to$10. The logic is that you cannot losemore than you have invested.

The Alabama Forestry Commissionencourages anyone with timber damageto salvage as much as possible, as quick-ly as possible. By doing a salvage sale,the landowner can receive some incomefrom the property, as well as reduce thehazards of wildfire and southern pinebeetle.

If a landowner does not sell any sal-vage, the casualty loss is simply the basisin the timber on the tract. If the landown-er does sell the salvage, the casualtytreatment is a two-step process. Step oneis the casualty loss deduction, which islimited to the basis in the timber on theproperty. In the next step, the salvagesale is treated as a capital gains transac-tion, where it is taxed at a reduced rate.The gain is calculated by taking the sal-vage sale income and deducting all sell-ing costs, but no basis.

Reinvesting Salvage IncomeYou have a disaster and lose your

shirt. Then you sell the rags and have topay taxes on the sale. Many landownersfelt this was not fair. In 1980 the IRSinstated the “Hurricane Frederick” rule toreduce this problem. Under this rule, nowcodified as Internal Revenue CodeSection 1033, if a landowner uses sal-vage income to reinvest in similar prop-

Picking Up the Pieces –

Casualty Loss DeductionsAfter the Hurricanes

By L. Louis Hyman, Alabama Forestry Commission Income Tax Specialist

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 13

erty, the capital gains tax is deferred untilthe new property is sold.

IRS rules state that the salvage income“gain” must be reinvested into a similarproperty within two years following thetax year in which the salvage occurred.So, timber salvaged in 2005 must be putback into forests before December 31,2007. The definition of similar propertyincludes either buying new forestland, orsite preparing and replanting the damagedstand or another tract, or buying control-ling interest in a timber company. Thethird option is not available to most

landowners. The salvage income can beused to site prepare and replant the dam-aged tract, OR buy a new tract of forest-land, OR buy cutover land and reforest it.

The basis in the new property wouldbe reduced by the capital gains reinvest-ed. If the cost of reforestation equals thecapital gain, the new basis is $0. If thecost of the reforestation is less than thecapital gain, the “excess income” wouldbe taxed at capital gains rates. If the costof reforestation is more than the capitalgain, the extra cost becomes the newbasis of the stand. This extra cost does

qualify for the reforestation deduction(see sidebar below).

Many landowners feel dejected whenthey look at the devastation following ahurricane. However, the forest will recov-er. By salvaging what you can and rein-vesting in reforestation, the value of theforest investment can also begin to recov-er. Hurricanes are a fact of life in thesouthern coastal plain, but the productivi-ty and beauty of our forests make therisks worthwhile. Reinvest; restore your“TREASURE.”

Forestry is a long-term investment. People plant trees,looking for a return thirty to fifty years into the future.In forest management, short term is twelve years.Because of that, there are special tax rules that apply

to forest management.It is important to remember that the government wants you

to plant trees. Many programs have been established over theyears to encourage tree planting. In 2004, the federal govern-ment made a major rule change that directly benefits landown-ers who plant trees.

Let us begin by looking at the old rules. Prior to October22, 2004, anyone who planted forest trees was eligible for aninvestment tax credit and amortization of the reforestationcosts. The benefit was a 10% direct tax credit on the first$10,000 of reforestation costs. In addition, the landowner wasallowed to amortize 95% of the reforestation costs (up to alimit of $10,000 per year) over seven years. Under these rules,the amortizable amount was deducted over 84 months: 6 months in the first year, 12 months’ worth for the next sixyears, and the remaining 6 months in the eighth year.

Example: If a person spent $10,000 to reforest a tract, he orshe could take a $1,000 tax credit, and then take a reforesta-tion amortization deduction of $679 in Year One and YearEight, and $1357 for Year Two through Year Seven. Any refor-estation cost over $10,000 per year must be capitalized andadded to the timber basis. This excess cost would be recoveredwhen the timber is cut many years from now.

However, Congress changed these rules last year. If a standof timber was reforested after October 22, 2004, the land-owner can directly deduct up to $10,000 per year. This lawrepealed the reforestation tax credit. By allowing the deductionof the reforestation costs in the year in which they occur, thelandowner gets an immediate return on his or her investment,instead of waiting over eight years.

Under the old rules, any costs over $10,000 per year wasput into basis and “locked away” until the first timber sale.Now, any costs over $10,000 per year would be amortizedover 84 months, using the same rules as under the old law.This is a direct benefit to landowners who have large tracts toreforest or high site preparation costs.

There is still a quirk in the law that sets the limit at $10,000per year per taxpayer. This requires a little financial planningfor southern landowners. In most cases, site preparation workin the South is done in the late summer to fall, while treeplanting is usually done between January and March. Even ifthe landowner has a “turn-key” contract, with one vendordoing both site preparation and planting, it would be better forthe landowner to split the payment to spread the costs overtwo years. By paying for the site preparation before December31, and paying for the tree planting when it is finished inFebruary or March, the landowner can take the deduction intwo tax years, thus deducting up to $20,000 total ($10,000 peryear). Most consulting foresters and many vendors are awareof this tax benefit and would be glad to work with thelandowner to make this happen.

The expenses that are eligible under this provision includeall site preparation costs (including mechanical work, chemicaltreatments, and prescribed burning), the cost of the trees orseed to be planted, all planting labor, and the use of post-plant-ing herbicides for herbaceous weed control. In order to takethe deduction, you must show cash expenditures for theseitems. Planting the trees yourself is not deductible, but payinga family member to plant them is allowed. The deductionapplies to both natural regeneration and tree planting, bothpine and hardwood.

The regulations allow deductions for overhead costs, if youhave a consulting forester managing the operation for you.Herbaceous weed control must be done during the first year tobe included in this benefit.

One disadvantage of this system is that after the costs arededucted or amortized, the basis in the timber is used up.Later, when the timber is sold, the capital gains tax on the salewill be higher, because of no basis deduction from the salesprice. Also, should a casualty occur later, the timber has nobasis and thus the loss deduction would be zero.

After being slammed by three hurricanes within a year,many landowners are disheartened and reluctant to replanttheir damaged timber stands. This new tax break will hopeful-ly encourage timber owners to reforest and maintain theTREASURE that grows in their Forest.

Reforestation Tax Benefits Improved

IT’S ALL INTHE NUMBERS:

Reading a Fertilizer LabelBy Coleen Vansant, Public Information Manager, Alabama Forestry Commission

14 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

If you’ve ever gone to your locallawn and garden or farm supplystore to purchase fertilizer, you mayhave been one of those people

standing in confusion, scratching yourhead because of all of the selections. Ifyou’re like most of us you eventuallygrab a bag and go on your way, not real-ly knowing what you just purchased.

Reading and understanding the ele-ments of a particular fertilizer is intimi-dating, but with a little knowledge you’lllook like a pro the next time you buy abag of fertilizer.

What is N-P-K?The three numbers on the front of a

fertilizer bag represent the three primaryingredients contained in the mixture; allplants need one or more of these nutri-ents in varying degrees.

The first number represents Nitrogen(N). All plants need nitrogen; it helpsplants develop vibrant green foliage. Thesecond number represents the amount ofPhosphorous (P) in the mixture, one ofthe elements essential for plant growth.Phosphorous helps plants develop strongroot systems. Finally, the third numberstands for the amount of Potassium (K),commonly referred to as “potash.” It isalso one of the primary elements forplant growth. Potassium helps plantsdevelop beautiful, colorful flowers. Thenutrient needs for different crops vary.For example, green leafy crops needtwo-to-four times as much nitrogen aspotassium. Vegetables that produce fruitneed more phosphorous. Rather than

catering to each of these individualneeds, use a well balanced, slow-releasefertilizer that contains a fairly equalamount of nitrogen, phosphorous, andpotassium.

Additionally, there are two items onthe label that are important to under-stand: the guaranteed percentages ofnutrients claimed by the manufacturer(the guaranteed analysis) and the materi-als the fertilizer is made from (derivedfrom.)

The “guaranteed analysis” tells thepercentage of each nutrient in the fertil-izer, while the second lets you know thesource of the nutrients.

In the “derived from” section, theactual materials used in formulating thefertilizer are listed. Knowing what fertil-izer is made of, and the characteristics ofits components, helps you to better eval-uate its value to you and its suitabilityfor your particular situation.

What’s in the Number?All fertilizers have three numbers on

the label which indicate the fertilizeranalysis, or “percentage by weight” ofnitrogen, phosphorus, and potassium, inthat order.

A 50-pound bag of fertilizer labeled20-10-5 would contain 20% nitrogen (10pounds), 10% phosphorous (5 pounds),and 5% potassium (2.5 pounds). See thechart below.

A 50 POUND BAG OF 20-10-5 FERTILIZER =20% nitrogen (.20 X 50 lbs = 10 lbs)

10% phosphorous (.10 x 50 lbs = 5 lbs)

5% potassium (.05 x 50 lbs = 2.5 lbs)

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This product would be considered a“complete” fertilizer because all threenutrients are available. An “incomplete”fertilizer would have a label like 0-0-60,46-0-0, or 0-20-20, since one or more ofthe elements is missing.

The higher the numbers on the bagdoes not necessarily mean a better prod-uct. It does mean the fertilizer will dis-solve more quickly in water than onewith lower percentage indicators. Thequick solubility means that a goodamount of the applied fertilizer is wast-ed, because it either leaches into the sub-soil or runs off.

Fertilizer RatioFertilizer ratio indicates the relative

amounts of nutrients to each other. A 10-10-10 fertilizer is a 1-1-1 ratio, and a 20-10-5 fertilizer is a 4-2-1 ratio. You wantto consider your needs when looking atthe ratio. Example: vegetable gardensusually call for a 1-2-2 ratio, whichwould be something like a 5-10-10 or

10-20-20 fertilizer. Trees like a 2-1-1ratio, which would be a fertilizer such as10-5-5 or 20-10-10. Lawns usually callfor a 3-1-2 fertilizer, such as 30-10-20.

High analysis fertilizers (those withlarger numbers on the label) should beapplied at a lower rate to yield the sameresults. For example, 5 pounds of a 20-20-20 fertilizer would yield the sameamount of nutrients as 10 pounds of a10-10-10 fertilizer.

Other Things to ConsiderFertilizer is available in two types –

liquid and granular. Liquid fertilizers arefast-acting and require application every2-3 weeks. Most are concentrates, mixedwith water prior to application by asprayer or watering can.

Granular fertilizers are applied dryand must be watered in. They are nor-mally applied by hand or mechanicalspreaders. They are produced in two dif-ferent formulas, quick release and slowrelease. Quick-release fertilizer usuallylasts for three to four weeks, dependingupon the temperature and amount ofrainfall.

There are two primary types of slow-release fertilizers, also known as water-soluble nitrogen (WSN) or field gradefertilizers. Sulfur coated lasts for about 8weeks. Polymer coated lasts about 12weeks.

Natural or Not?Organic fertilizers come from plant

and animal sources. These fertilizershave a slower release of nutrients as theyneed to be decomposed by soil microor-ganisms. They are a lot easier on plantroots. Harder to find than inorganic fer-tilizers and often more expensive, thebest organic fertilizers are cottonseedmeal, bone meal, manure, and chickenlitter.

Inorganic fertilizers are inexpensiveand are the most frequently used type for

trees. Inorganic nitrogen-based tree foodsources are sodium nitrate, ammoniumnitrate, and ammonium sulfate. Generalpurpose fertilizers are usually completewith N-P-K. When using these fertiliz-ers, be careful not to overdo. Inorganicfertilizers can come in slow-release, liq-uid, or water-soluble for foliar applica-tion.

To find out what is synthetic and whatis natural, read the ingredients and checkthe percentages. If the numbers on thepackage equal 20 or more, there is agood chance it is synthetic. If the num-bers are less than 20, the product is usu-ally natural.

Be SafeExcess product runoff from fertilized

areas has to go somewhere. It can affectthe water table or run off into nearbyareas and have an impact on the localwater supply or nearby stream.

Always follow the package directionsin regard to proper attire, applicationprocedures, and safety precautions.

Tips1. Before purchasing fertilizer, have a

soil test done to determine your fertilizerneeds. Contact your local ExtensionOffice for information on soil testing.

2. There is no “one size fits all” fertil-izer. Fertilizer choice depends on thetype of plant grown.

3. Decide what plant response youwant to occur (foliage, roots, or flowers).

4. Apply the fertilizer only if yourdesired response is likely.

5. Fertilize only as necessary to givethe desired response.

6. Observe fertilizer application to seeif it gave you the response you want.

7. Always read the label and followthe manufacturer’s directions and recom-mendations.

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 15

Sources:http://donnan.com/fert.htm

http://forestry.about.com/od/silviculture/p/fertilizing.htm

http://gardening.about.com/od/gardenprimer/ht/fertilizerlabel_p.htm

http://hgtv.com (click on gardening, search: fertilizer)

http://www.lowes.com/FertilizerGuide.html

16 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

Preservation of aesthetic, environ-mental, historic, and recreationalvalues on private lands is diffi-cult to accomplish. Government

entities often do not have the funding topurchase and preserve these lands in anundeveloped state. Income tax incentivesin return for the donation of conservationeasements by private landowners providea useful tool for accomplishing thesepreservation goals.

The Internal Revenue Code (here-inafter “the Code”) allows for income taxdeductions for charitable contributionsunder Section 170. One type of thesecharitable contributions is a conveyanceof a partial property interest, which qual-ifies under the Code as a “conservationcontribution.” The most common form ofthese contributions is a conservationeasement. Conservation easements wereonly relatively recently authorized in1997 as a valid property interest underAlabama law. The charitable conserva-tion contribution must meet specificrequirements outlined in the Code andTreasury Regulations (hereinafter “theRegulations”) in order to qualify for theincome tax deduction. A qualified con-servation contribution is generallydefined by the Code as “a contribution ofa qualified real property interest, to aqualified organization, exclusively forconservation purposes.”

StatutoryRequirements

The conservation easement (i.e.restriction on use of the property) is themost common type of qualified realproperty interest donated. It is best suitedto landowners who want to retain certainuses of their property while restrictingthe property from future developmentand/or preserving certain characteristicsof the property.

Generally, under the Regulations thequalified receiving organization must“have a commitment to protect the con-servation purposes of the donation, andhave the resources to enforce the restric-tions.” The Regulations identify the typesof organizations qualified to receive con-servation contributions as governmentalunits, organizations receiving substantialsupport from a governmental unit, andtax-exempt publicly-supported charitiesqualified under 501(c)(3) of the Code.

The Code states that, “contributionshall not be treated as exclusively forconservation purposes unless the conser-vation purpose is protected in perpetu-ity.” Surface mining is generally prohib-ited. Further, the Regulations require thetaxpayer to substantiate the condition ofthe property at the time of gift by provid-ing the receiving organization withappropriate baseline documentationwhere a retained use may potentiallyimpact the donated conservation purpose

in the future. The Tax Court recentlyinterpreted this exclusivity requirementto also necessitate that a tax-exemptorganization's formal exempt status pur-pose be related to holding the conserva-tion easement, and that it be able toenforce its rights as such holder.

The conservation purpose requirementis more difficult to ascertain than theother requirements because every tract ofland possesses a unique mix of conserva-tion values. The Code identifies four gen-eral classes of conservation purposes:

1) The preservation of land areas foroutdoor recreation by, or the educationof, the general public;

2) The protection of a relatively natu-ral habitat of fish, wildlife, plants, orsimilar ecosystem;

3) The preservation of open space(including farmland and forestland)where such preservation is – for thescenic enjoyment of the general public,or – pursuant to a clearly delineated fed-eral, state, or local government conserva-tion policy and will yield a significantpublic benefit; or

4) The preservation of a historicallyimportant land area or a certified historicstructure.

The Regulations attempt to furtherdefine these broad categories and providesome specific examples; however, it isimpossible to identify the infinite differ-ent circumstances which qualify as con-

CONSERVATIONEASEMENTS

as Income Tax DeductionsBy Harwell E. Coale, III

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Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 17

servation purposes. The Regulations doidentify that public access is requiredwhere the conservation purpose is for thepreservation of land areas for outdoorrecreation by, or the education of, thegeneral public. Public access is notrequired to accomplish the other generalcategories of conservation purposesexcept where the lack of public accesswould frustrate the proposed conserva-tion purpose.

Given the wide variety ofindividual circumstancesthat would qualify as con-servation purposes, thedetermination is inherently acase by case analysis. Theonly certain way to deter-mine whether a particulartaxpayer’s contribution willqualify for a conservationdeduction is to request aPrivate Letter Ruling (PLR)from the Internal RevenueService (IRS). The problemwith requesting a PLR isthat it is costly and timeconsuming. Additionally,the IRS will not rule onwhether the valuation of thededuction (discussed below)is correct.

While requesting a PLRoften is not an appropriatecourse of action for deter-mining how to create a con-servation easement that willqualify for an income taxdeduction, analysis of pastPLRs provides usefulinsight into how to structurethe transaction. It should benoted that a PLR appliessolely to the taxpayer whorequested it.

Forty-five PLRs issuedbetween 1982 and 2004were found which directlyaddressed the issue of whether a particu-lar easement constituted a qualified con-servation contribution to provide the tax-payer an income tax deduction. The rul-ings involved a wide variety of conserva-tion purposes, and were all determined tobe valid conservation contributions pur-suant to the Code. This high approvalrate could be attributable to the fact thata taxpayer would not undertake the effortand expense to obtain a private letter rul-ing without presenting a strong case.

Further, it may reflect that the qualifiedorganization receiving the easementhelps ensure the significance of the dona-tion. On the other hand, it may simplyindicate a somewhat tolerant approach bythe IRS in the interpretation of conserva-tion purposes under the Code, given thevolume of litigation in regards to valua-tion, as discussed below.

Review of the PLRs showed that oftenthe conservation easements involvedcontributions which asserted they ful-filled several of the broad categories ofconservation purposes identified in theCode. The easements commonlyinvolved agricultural/livestock farms orranches. In general, these taxpayers pro-posed to restrict the land from commer-cial and residential development whilecontinuing farming/ranching activities.Historic preservation easements were

another common type found in the rul-ings. Other easements involved retaineduses such as forest management and har-vesting, mineral rights, outdoor recre-ation, water use, limited residentialdevelopment, commercial campgrounds,summer camps, and guest ranches. Mostof the rulings involve some combinationof the above-listed uses. Frequently thesubject property was located in close

proximity to a publicrecreation area and/or eco-logically sensitive areasuch as a park, nationalforest, wildlife refuge, orpublic body of water.Other properties werelocated in areas that areexperiencing rapid growthand development, or con-tained rare plant or animalspecies.

EasementValuation

The value of the conser-vation contribution is thefair market value of therestriction at the time ofthe contribution. Such fairmarket value can be deter-mined through a compara-ble sales appraisalapproach using sales ofsimilar easements in thearea; however, such infor-mation is often limited.Therefore, the fair marketvalue of the contributionwill often be determined asthe fair market value of theproperty prior to donationof the easement (its highestand best use) less the fairmarket value of the proper-ty after donation of theeasement. The Regulationsprovide that such before-

and-after valuation “must take intoaccount not only the current use of theproperty, but also an objective assess-ment of how immediate or remote thelikelihood is that the property, absent therestriction, would in fact be developed,as well as any effect from zoning, con-servation, or historic preservation lawsthat already restrict the property’s poten-tial highest and best use.”

(Continued on page 18)

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18 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

A deduction in excess of $5,000 for adonation of a conservation easementmust be substantiated by the submissionof a qualified appraisal by a qualifiedappraiser. The intangible nature of con-servation easements can lead to widelyvarying opinions as to value of the ease-ment by equally qualified appraisers.Thus, large deductions for conservationeasement donations seem to providepotential fertile ground for IRS audit.Last year, The Joint Committee onTaxation referred to such valuation diffi-culties in justifying its recommendationsfor significant revised limits on theallowable charitable deductions for dona-tions of qualified conservation ease-ments. Further, the IRS announced thetargeting of abusive practices with con-servation easement donations such asover-valuation and failure to enforceeasement restrictions.

Indeed, as mentioned above, much ofthe past litigation in this area has been

regarding the valuation of thedonation. In some cases, theIRS has taken the position thatthe easement donation wasworth nothing, arguing thatthere has been no change inhighest and best use of theproperty. Overall review ofcases regarding conservationeasement valuation indicates ageneral trend of the Courts torecognize at least some valuefor the conservation contribu-tion, usually (but not always)somewhere between theextremes of valuations present-ed by the taxpayer and IRSexperts.

A review of the cases listedin the adjoining table clearlydemonstrated that the valuationof a conservation easement is ahighly fact-based inquiry andlargely dependent on expert

opinion. Proof of the change, due to theeasement, in the highest and best poten-tial use of the property has been shownto be instrumental in supporting valua-tions of the easement, and thus, thededuction taken by the taxpayer.

NOTE: IRS CIRCULAR 230 Disclosure: U.S. Treasury Regulations require that thereader be informed that any tax advice con-tained in this article is not intended to beused, and cannot be used, to avoid penaltiesimposed under the Internal Revenue Code.

About the author . . .Harwell E. Coale IIITrey Coale practices law with theMobile, Alabama firm of Coale,Dukes, Kirkpatrick & Crowley, P.C.He received his undergraduatedegree in natural resources from theUniversity of the South and his JurisDoctor from the University ofAlabama. He also holds mastersdegrees in forest resources from theUniversity of Georgia and environ-mental law from Vermont LawSchool. He recently completed hismasters in tax law with honors fromthe University of Alabama.

CONSERVATION EASEMENTS(Continued from page 17)

Case Taxpayer IRS Court

Browning v. CIR(1997) $254,000 $0 $209,000

Schwab v. CIR(1994) $900,000 $0 $544,000

Dennis v. U.S.(1992) $50,610 $7,700 $50,610

Clemens v. CIR(1992) $910,000 $110,000 $703,000

Schapiro v. CIR(1991) $595,031 $388,000 $595,031

Dorsey v. CIR(1990) $245,000 $46,000 $153,422

Higgins v. CIR(1990) $110,000 $50,150 $103,000

Griffin v. CIR(1989) $195,000 $35,000 $70,000

Richmond v. U.S.(1988) $150,000 $59,000 $59,000

Losch v. CIR(1988) $235,000 $70,000 $130,000

Fannon v. CIR(1986) $236,752 $0 $90,956

Symington v. CIR(1986) $150,000 $0 $92,370

Todd v. CIR(1985) $353,000 $31,000 $31,000

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Along tradition ofowning forestlandcontinued in theAgnew family

when Tierre Agnew ofFayette County purchased62.5 acres in 1995. Like hisfather, Delmus Agnew, Tierrewanted to own and manageforestland.

Raised in a close-knitfamily, Tierre Agnew spenthis primary years on his par-ents’ land in Fayette County.It was while growing up herethat he had such wonderfulchildhood memories. Aftergraduating from HubbertvilleHigh School in 1981, heenlisted in the Navy.Remembering the sereneatmosphere of his hometown,Tierre made a consciousdecision that wherever his endeavors tookhim, he would ultimately return home tobe near his family. That objective waseventually reached as planned. He servedhis country for over 22 years, and inMarch of 2004 Tierre retired from theNavy, returning home to Fayette County.

During his years in the service, Tierrehad a life plan and his main aspirationwas to purchase land. However, he didnot wish to just own land, he wanted tomanage it properly and enjoy it. Afterpurchasing land from the Jenkins family,he contacted several natural resourceagencies to learn about available opportu-nities. Still enlisted in the Navy and sta-tioned in Florida, most of these contactswere handled by phone and mail. TheAlabama Forestry Commission gave himinformation about management optionsand cost-share programs. As an absenteelandowner, his management choices were

limited. After reviewing the options,Tierre decided to manage a healthy forestfor saw timber production to supplementincome potentials, wildlife enhancement,and recreation. These objectives are idealfor absentee landowners because thepractices are less intensive as well asfinancially feasible.

Tierre immediately started the processto bring about the necessary adjustmentson his land. The property consisted of atotal of 58 acres of forestland, 1 acre ofwildlife openings, a 1-acre pond, 2.5acres of power line easements, and ahome site. During leave from the Navy,he and his father began making improve-ments. To make timber production moreeconomical on the forestland acreage, thestands had to be harvested and re-estab-lished. In 2002, 36 acres of low-qualityhardwood that had been high-gradedwere harvested for conversion into a pineplantation. The stand was chemically and

mechanically site-pre-pared. Next, second gen-eration loblolly pineseedlings were plantedon a scheduled rotationof 30 years. The tractalso has an 11-year-oldplanted pine stand on 14acres. A 7-acre stand ofupland hardwoods willremain in its natural statefor wildlife habitat.Finally, there is also animmediate plan to reno-vate and enhance an oldcattle watering hole intoa well-managed pond forrecreational fishing.

After completing sev-eral management objec-tives, Tierre was recog-nized for his accomplish-ments. County Manager

John Harbison nominated him as aTREASURE Forest landowner in Marchof 2003, and he became certified thatApril.

Tierre Agnew accomplished his dreamof returning home and being close to hisfamily. He also accomplished anotherimportant goal, to continue the familytradition of owning and managing forest-land. As with many projects, the work isnever done . . . forestland management isa continuous process. Since he now hasmore time to work on his land, Tierreplans to make more improvements. Hisfather also continues to assist him withmanagement activities as his property islocated just across the road. Perhaps thistradition will be passed down to Tierre’sson. Will Christopher be the next genera-tion of Agnews to own and manageforestland?

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 19

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Continuing the Family TraditionBy James Jennings, Outreach Forester, Alabama Forestry Commission

As his father did for him, Tierre Agnew hopes to instill the love ofowning and managing forestland into his own son, Christopher.

20 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

Legislative Profile

By Coleen Vansant, Information Manager, Alabama Forestry Commission

SenatorZeb Little

Democrat,4th District

(Cullman, Lawrence,Winston Counties)

Forcurrent

informationon the

SouthernPine

Beetle situation

inAlabama,

visit the

AlabamaForestry

Commission web page

at:www.

forestry.state.al.us

Even though he is serving onlyhis second term as StateSenator from District 4, ZebLittle of Cullman has earned

his stripes in the ranks of the state legis-lature, having been named the SenateMajority Leader last summer. Duringhis service to the State, Little has been along time supporter of the RuralVolunteer Fire Departments and a friendto the forestry community as well.

The Senator was born in Cullman,Alabama and attended Cullman HighSchool. He received his bachelor’sdegree from the University of Alabamaat Birmingham before attendingCumberland School of Law at SamfordUniversity, where he earned his JurisDoctorate. In 1977 he began workingwith the law firm of Knight and Griffithin Cullman. He became a partner in1999, and in 2003 the firm changed itsname to Knight, Griffith, McKenzie,Knight, McLeroy, and Little. He is amember of both the Cullman Countyand Alabama State Bar Associations,

and the Bar Associations of the UnitedStates District Court for the Northernand Middle Districts of Alabama.

Although one of the youngest mem-bers of the Alabama State Senate, Littlehas earned respect at the State House.He was appointed Senate MajorityLeader by the President Pro Tempore ofthe Senate. As Senate Majority Leader,he serves as a voting member of all sen-ate standing committees except thosepertaining to local legislation. SenatorLittle also chairs the Agriculture,Conservation, and Forestry Committeeand has supported recent bills includinglegislation making it a misdemeanorcrime to interfere with a volunteer fire-fighter during the performance of hisduties. He also supported the HazardousDuty Bill.

Senator Little and his wife, Deanna,live in Cullman with their two children,Zebulon Peyton, Jr. and Emily Britt.They are members of St. John’s UnitedChurch in Cullman.

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 21

IIII ssss YYYYoooo uuuu rrrr HHHH oooo mmmm eeee FFFF iiii rrrreeee wwww iiii ssss eeee ????Part 2 in a Series

In the Summer 2005 issue of Alabama’s TREASURED Forests, an article by AFC Wildland Urban Interface Specialist GeraldSteeley explained the increased fire risks associated with living in the “wildland-urban interface.” Also, a “Wildfire RiskAssessment” was provided for homeowners. In this second installment on the topic, details are given to help landowners iden-tify and address potential dangers in the construction of and landscape around the home (see pages 22 and 23).

For each of the factors listed below that may be contributing to the wildfire hazard around your home, actions are recommendedthat will reduce that hazard.

WWWW ii llii ll dddd ffff ii rrii rr ee HHee HH aa zzaa zz aa rraa rr dddd RRRR eeee dddd uuuu cccc tttt iiii oooo nn nn AAAA cccc tttt iiii oooo nn ssnn ssIf house has wood shingles or deck:

• replace wood shingles with Class A shingles (asphalt, fiberglass), tiles or metal.• install nonflammable skirting (metal screen, stucco or masonry) around wood deck if not already present.• install a sprinkler system to cover roof and/or deck.• convert deck to screened porch with metal screen.

If house has wood siding:• clear flammable vegetation and mulch from a 3-5 foot zone around structure.• create defensible space that extends at least 30 to 100 feet from home.

If house has open foundation and crawl spaces:• clear debris and other flammable materials from under house.• install nonflammable skirting (metal screen, stucco or masonry) around house.• clear flammable vegetation and mulch from a 3-5 foot zone immediately around house.

If shrubs dominate adjacent wildlands:• use prescribed burning, hand-held tools or herbicide applications to remove most natural-growing shrubs up to a distance of at least

60 feet from the house; islands of plants can be left in accordance with defensible space guidelines; shrub treatments may have to berepeated periodically.

• if on a hill, remove most shrubs within 100 feet of the house on the downhill side.• in the area between 60 and 150 feet from the house, the density and continuity of shrubs and trees should also be reduced.

If significant woody debris (downed trees and branches) is present in adjacent wildlands, and defensible space is less than 60 feet:• use prescribed burning or chipping equipment to reduce the amount of large woody debris in wildlands.• pile and burn following local outdoor burning ordinances.

If grasses dominate adjacent wildlands, and defensible space is less than 30 feet:• mow regularly to keep grass short in your defensible space.• use goats, sheep, or cattle to keep grass short in adjacent wildlands.• install sprinkler system in area from 0 to 30 feet from house.

In all situations, maintenance is a must:• remove pine needles and other flammables that collect on roof, deck, and around foundation.• prune shrubs and trees periodically to remove dead materials.

(from the Wildfire Risk Assessment Guide for Homeowners, Univ. of Florida School of Forest Resources and Conservation)

22 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 23

24 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

Most everyone at one time oranother has been caughtoutdoors in an electricalstorm. Whether you are cut-

ting grass, camping, hiking, or workingon your property, this can be a veryfrightening and dangerous time ifyou are not near a place of safetyto wait out the storm. For any ofyou who may find yourself in thatsituation in the future, there arethings you can do to limit yourchances of being a lightning statis-tic.

LLiigghhttnniinnggLightning is an electrical dis-

charge which results from abuildup of static electricitybetween the ground and theclouds, or between two clouds. Itoccurs with all thunderstorms,both in the storm area and out infront of the storm. Lightning iswhat causes those rumbles ofthunder we hear off in the dis-tance. If you can hear thunderbefore the storm, you are close enough tothe storm to be struck by lightning.

Thunderstorms are most likely todevelop on warm summer days and gothrough various stages of growth, devel-opment, and dissipation. On a sunny day,

as the sun heats the air, pockets ofwarmer air start to rise in the atmosphere.When this air reaches a certain level inthe atmosphere, cumulus clouds start toform. Continued heating can cause theseclouds to grow vertically upward in the

atmosphere into towering clouds. Thesevery tall cumulus clouds may be one ofthe first indications of a developing thun-derstorm.

Lightning kills nearly 100 peopleevery year in North America and causes

thousands more injuries. Although somevictims are struck directly by the mainlightning stroke, many more victims arestuck as the current moves in and alongthe ground. Eighty-five percent of light-ning victims are children and young men

between the ages of 10 and 35years who are engaged in recre-ational or work activities. Twentypercent of strike victims die, whileseventy percent will suffer seriousburns.

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•Lightning hits somewhere on theearth about 100 times every sec-ond.

•More people are killed by light-ning than by any other kind ofstorm, including hurricanes andtornadoes.

•Lightning causes several hundredmillion dollars in damage to prop-erty and forests each year.

•Lightning results from the buildup anddischarge of electrical energy betweennegatively-charged areas (bottom ofthe cloud) and positively-charged

You can estimate thedistance in miles

between you and thelightning by countingthe seconds between

the flash and the soundof the thunder, then

dividing by five.

DDDDoooonnnn’’’’tttt GGGGeeeetttt CCCCaaaauuuugggghhhhtttt IIIInnnn TTTThhhheeee SSSSttttoooorrrrmmmm

By Coleen Vansant, Public Information Manager, Alabama Forestry Commission

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 25

areas (items on earth). It is static elec-tricity on a huge scale.

•Your chance of being struck by light-ning is estimated to be 1 in 600,000each year.

•A lightning flash is estimated to carry30,000 to 300,000 amps of electricityat 15 million to 125 million volts, forless than one second.

•The air near a flash is heated to 50,000degrees F – five times hotter than thesurface of the sun. The rapid heatingand cooling of the air causes the shockwave we hear as thunder.

•Most lightning causalities occur in thesummer months, during afternoon orearly evening when people are caughtoutdoors.

KKeeeeppiinngg SSaaffeeNo place is absolutely safe from light-

ning, although some places are muchsafer than others. Knowing these safeplaces and how to utilize them may pre-vent you or your family from beingstranded in the storm with no place to go.

The safest location during lightningactivity is a fully closed building with aroof, walls, and floor. Picnic shelters,sheds, carports, camping tents, or otherpartially open structures are not yoursafest bet. An enclosed building is safebecause the wiring and plumbing, or out-side telephone poles, help divert the elec-trical current from the flash. Typically thecharge of electricity will travel throughthe wiring or plumbing and into theground.

SSaaffeettyy TTiippssIf you cannot find shelter in an

enclosed safe building, you can help pro-tect yourself from being a victim of light-ning by following these safety tips.

•Keep an eye on the sky . . . look fordarkening skies, flashes of light, orincreasing wind.

•If you are planning a day to work onyour property, get an up-to-date weath-er forecast from your NOAA (NationalOceanic and Atmospheric Adminis-tration) weather radio, or commercialradio or television station.

•As soon as you hear thunder, see light-ning, or see dark threatening clouds,get to a safe location. If you can hear

thunder, you are close enough to thestorm to be struck by lightning. Thenwait 30 minutes after the last rumbleof thunder before you leave the safelocation.

•Lightning typically strikes the tallestobject. Make yourself as small as pos-sible by doing the “Lightning SafeCrouch” in the photograph below.

•Avoid any water, including water fromfaucets.

•Try to get into a house, large building,or vehicle (not a convertible). Avoidstanding in small isolated sheds orother small structures.

•If you are stranded outdoors, seekshelter in a low area under a thickgrowth of small trees or shrubs.Remember – lightning usually strikesthe tallest object. If you are in an openarea, go to a place as low as possiblesuch as a ravine or valley.

•If you are caught in a flat area – suchas a level field – and you feel yourhair standing on end, this in an indica-tion that lightning is about to strike.Avoid contact with other people. If ina group, do not huddle together.Spread out at least 15 feet apart.

•Remove all metal objects from yourbody and clothes, including metal-framed backpacks, tools, etc.

•Stay away from metal objects such asantennas, electric wires, fences, andtrain tracks. The rails can carry light-ning to you from some distance away.

•Avoid holding metal tools, fishingrods, guns, etc.

•Get off and away from machineryincluding lawn mowers, tractors, golfcarts, ATVs, and bicycles.

•Have as little contact with the groundas possible. Do the “Lightning SafeCrouch.” (See photo.)

If you feel your skin tingle or your hair stand on end, do the “Lightning SafeCrouch.” Squat low to the ground on the balls of your feet and place yourhands on your knees with your head between them. Make yourself the small-est target possible and minimize your contact with the ground. Stay in thisposition until the storm passes.

SSoouurrcceess::http://www.lightningsafety.noaa.gov/outdoors.htm

http://www.usscouts.org/profbvr/lightning_safety/index.html

http://www.safete.com/safetyarticles/weather/lightening.htm

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26 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

Alabama’s forests offer theirowners a multitude of recre-ational opportunities.Hunting, fishing, hiking, and

similar activities provide countless hoursof enjoyment. Another source of recre-ation, sometimes overlooked, is photog-raphy. The woodlands of Alabama have agreat diversity and abundance of life thatgive the photographer ample chances forcapturing great images. You will neverhave to worry about running out ofthings to photograph. In fact, you mightask, “Where do I start?”

A good place to begin your photogra-phy exploits is with the land itself. Takelandscape photos of some of yourfavorite spots: a scenic overlook, awooded slope, a stream or pond, a field,and so on. Repeat these scenic shotsunder varying conditions and times.Clouds or fog can add interest to an oth-erwise average vista, and seasonal pic-tures of the same area lend color andvariety. Often, landscape photos can beimproved by including something in theforeground to frame the scene and add asense of depth.

Next, take pictures of plants you findon your land. Trees make great year-round subjects. Take images of themthrough the seasons as they produceflowers, fruit, and colorful leaves.Wildflowers, always a great subject, canbe found from early spring until autumn.Try shots of shrubs, vines, and grasses aswell. Do not worry if you cannot name acertain plant. Take the picture and identi-fy it later in a field guide. When you seethis plant again, you just might recognizeit. You will be learning and having fun atthe same time.

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 27

EEnnjjooyyiinngg YYoouurr LLaanndd --

WWiitthh aaCCaammeerraa

By Jim Hybart

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In my experience, the most challeng-ing camera work to be attempted in theforest is wildlife photography. To getgood photos of wild game, you have totake the same precautions that huntersdo, as well as considering several factorspeculiar to photography. The amount anddirection of the light, exposure settings,subject distance, camera support, andcomposition are prominent among these.Concealment plays a big part in wildlifephotography. If you have game foodplots with shooting houses that are usedfor hunting, these are excellent places to

try your luck. Ground shooting houseswork best since pictures taken at thesame eye level as your subject are themost appealing. Also, remember thatwildlife includes other animals besidesthe ones you are accustomed to hunting.Pictures of non-game birds, mammals,and reptiles can be just as fascinating asone of a wild turkey.

Besides this menagerie of natural sub-jects, use your camera to documentevents that occur on your land as well.This not only includes pictures of suc-cessful hunting and fishing trips, but also

forestry-related activities. Take before,during, and after photos of logging oper-ations. Take some shots before and aftera prescribed burn. Shoot pictures ofnewly planted seedlings, then annualphotos of the same trees to have a visualrecord of their growth. Such photographsmay be of assistance when planningfuture site prep and planting work. Youcan also use your camera to documentunfortunate occurrences such as stormdamage. These pictures are helpful withinsurance or casualty loss claims. As

(Continued on page 28)

time goes by, you will create a photo-graphic history of your forest and youwill be amazed when you look back atsome of your first images to see how theland and timber developed over theyears.

Which brings us to the big technicalquestion - what photographic equipmentdo you need? The variety and quality ofcameras and accessories have never beenbetter. All types of cameras from com-

pact “point and shoot” models to largeformat field cameras are on the market.The digital imaging revolution thatoccurred almost overnight has createdpreviously unheard of possibilities forphotographers. The choices can be over-whelming, but the operative word tokeep in mind when considering what tobuy is versatility.

While point and shoot cameras areconvenient and simple to use, steppingup to the next level will improve yourchances for a greater variety of first ratephotographs. The most versatile systemis the 35mm single lens reflex (SLR)film camera or its digital equivalent. It is

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28 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

Pictures of mammals, reptiles, andnon-game birds such as this cardinalcan be just as fascinating as one ofa wild turkey.

Above and left: Photos taken at different times of the year reflect thevarious colors of the seasons.

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indeed a system – not just a camera.SLR cameras have a wide range ofaccessories making them suitable for justabout any type of photography.

The most important accessory is thecamera lens. There is a large assortmentof lenses designed for various uses. Forinstance, wide-angle lenses take in alarge portion of the scene and thus workwell for landscape shots. Telephoto lens-es narrow the field of view while magni-fying the subject and are the obviouschoice for wildlife photography. Zoomlenses can vary their coverage and mag-nification and are suitable for a varietyof pictures. There are also specializedlenses. One of the best is the macro lens,which allows for interesting close-ups ofwildflowers or insects.

A host of other components is avail-able. An add-on flash unit will offermore power and options than the smallerflashes built into most cameras. Tele-converters are attachments that gobetween the camera body and lens toincrease magnification. Extension tubesmount the same way and aid in magnifi-

cation by shortening the minimum focus-ing distance of a particular lens. Oneother item that is indispensable for seri-ous photography is a tripod. This willhold the camera steady, especially forclose-ups and telephoto work.

Should you select a film or digitalcamera? It is really a matter of personalpreference. Both types work extremelywell. If you are computer savvy, digitalmight be your choice as imaging soft-ware programs provide ways to enhanceyour images. If you prefer traditionalphotography, do not hesitate to go with afilm camera. There are makes and mod-els to fit every budget. Shop around and

find something with which you are com-fortable. You do not have to buy themost expensive gear. Remember the oldaxiom, “cameras don’t take great pic-tures – photographers do.” Having aclear understanding of such key photo-graphic elements as light, exposure, andcomposition will reward you with moregood photos than the costliest cameraever will.

I have spent many wonderful dayswith a camera roaming the woods andfields of our family property in MonroeCounty. My passion for photography hasgrown as I have become aware that it ismore than just a recreational pastime.When searching for something to photo-graph, I find myself moving slower andobserving more. I see things I nevernoticed. The camera has become morethan an instrument for capturing images.It is a tool that is expanding my know-ledge and appreciation of the naturalworld.

I hope you come to the same realiza-tion with your photography.

Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 29

Editor’s Note: Jim Hybart is a free-lance photographer and owner ofHybart Woodland Services, a proper-ty maintenance company in MonroeCounty. If you have questions or com-ments about photography or wouldlike to share some of your photo-graphic experiences, write him at:J. W. Hybart, IIIc/o Hybart Woodland Services, LLCRoute 1 Box 37 Hybart, AL 36481

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the most challenging camera work to be attempted in the forest.

(Bottom) Use your camera to createa photographic history of your forest.Take “before” and “after” shots todocument forestry-related activitiessuch as pine thinning.

Because of increasing concernsabout Alabama’s BestManagement Practices (BMPs),the Alabama Forestry

Commission (AFC) has created a newposition to address this issue. BMPForester Jeremy Lowery will put moreemphasis throughout the entire state on aconstant review of BMP complaints andaerial monitoring. Each complaint is to behandled in such manner as to ensureAlabamians that the Alabama ForestryCommission is dedicated to this issue.

There are many rivers and waterwaysystems in Alabama, all of which needprotection. The Alabama ForestryCommission intends to monitor thesewaterways through various means: the air,citizens of the state, the AlabamaDepartment of EnvironmentalManagement (ADEM), and Commissionemployees.

Aerial monitoring is probably the mostintensive of these measures. The state isdivided into four regions, two of whichwill be flown each fiscal year. Initialflights serve to spot possible areas of sil-vicultural activity. For this year, 51 loca-tions in the Northeast Region and 61locations in the Northwest Region havebeen randomly selected for inspection.

Trained observers will complete theinspections using six basic criteria: streammanagement zones, stream crossings, for-est roads, timber harvesting, reforestationstand management, and forest wetlandmanagement. If an inadequacy is notedfor any of these six criteria and permis-sion is granted, an on-the-ground inspec-tion will be completed. If a problemexists, recommendations will be made asto how it can be fixed and a 30-day peri-od will be allowed for the resolution ofthe issue. At this point, another inspectionwill then be completed to either close the

case, or if the problem has not beenresolved, ADEM will take over to ensurethat the issue is resolved. A Memorandumof Agreement between ADEM and theAFC allows the Commission to interveneto help landowners clear up issues with-out fine or prosecution of any sort prior toan ADEM inspection.

Complaints will also be received fromADEM, concerned citizens, and AFC per-sonnel, which will be handled in the samemanner as the aerial reports.

At this time, there are 22 complaintson file for the 2005-2006 Fiscal Year. Ofthese, ten required handling by ADEM,and twelve were resolved through cooper-ation with suggestions made by the AFC.

It is the goal of the Alabama ForestryCommission to educate everyone aboutBMPs in order to prevent problemsbefore they happen. After all, it is up tous to protect the future of our state’swaterways.

30 / Alabama’s TREASURED Forests Fall 2005/Winter 2006

RRaannddoommMMoonniittoorriinngg:: tthhee WWaayy ttooEEnnccoouurraaggeeBBMMPPss

By Jeremy Lowery, BMP Forester, Alabama Forestry Commission

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Fall 2005/Winter 2006 Alabama’s TREASURED Forests / 31

Ass with all scientific disci-plines, the science of forestryhas fashioned a vocabularythat can be confusing to those

outside the profession. Forester’s vocab-ulary is an unusual mix of formal lan-guage and common expressions. Oneterm that has confounded our efforts toeducate forest landowners is watersprout.

When read side by side, the words“water” and “sprout” are an awkward fit.A water sprout is actually one of themany physiological responses of trees todisturbances. They are also known asepicormic branches. A water sprout, orepicormic branch, is a small shoot aris-ing spontaneously from a dormant budon the stem or branch of a woody plant.They are small branches, springing out-ward, leaving a viewer to observe anunnatural appearance of a tree, as if the

branches do not conform to the tradition-al crown and trunk structure.

In most cases, water sprouts are aresult of a disturbance to a tree or to thetree’s surroundings. Most commonly,water sprouts follow sudden exposure toincreased light levels, for instance, aftera forest has been released via thinning orselective harvesting. The number ofwater sprouts experienced by a tree isdirectly related to the degree of releaseand to the level of growth suppressionprior to release. In other words, if treesare released too heavily, or if the releaseoccurs on trees that were severely sup-pressed due to overstocking, watersprouts will more likely occur. They aremore common with hardwoods than withpine. White oak trees are especially sus-ceptible.

Water sprouts can result from otherdisturbances too, such as fire. Groundfire can temporarily affect the availabili-

ty of moisture and nutrients, triggeringthe formation of water sprouts.Sometimes they will even develop ontrees with no apparent sign of distur-bance. However, such trees will normallybe experiencing growth suppression, andthe sprouts are a response to that sup-pression.

Water sprouts can have a profoundeffect on the quality of lumber producedin a forest. Newly formed water sproutsdo not penetrate deeply into the interiorwood, but if allowed to grow, canbecome sizable branches, significantlylowering lumber grade and value. Whenthinning and selectively harvestingforests, much thought should be given tothe residual stocking. Only well-trainedforesters should make the decision ofwhich trees to harvest, and which shouldcontinue growing, thereby minimizingthe likelihood of water sprouts.

By David Mercker, Extension Forester, The University of Tennessee

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MONTGOMERY ALPERMIT NO 109

Flatwoods plum is a small tree

that is native to the Americansoutheast, from North Carolinato central Florida, and westward

to central Texas. In Alabama, it is scat-tered, sometimes fairly frequently, in thesouthern two-thirds of the state, where itis found in a variety of habitats, such asswamp edges, open roadsides, and pineflatwoods.

Unlike many of its relatives in therose family, flatwoods plum usually doesnot form clumps or thickets. It oftenoccurs singly, as a large shrub or small,irregular understory tree, to about 20feet tall. The leaves are alternate,oblong, to about two inches long, withsharp-pointed tips, and many small teethon the margins. Masses of showy whiteblossoms open in the early spring, onwood of the previous season. The flow-ers, with five petals and many stamens,are borne singly or in small groups oftwo to five. The fruits are oblong drupes,about one-half inch long, nearly blackwhen ripe. Even when fully ripe, theyare bitter and astringent, with a large,hard pit. Though unpalatable to humans,the fruits of Prunus umbellata are valu-able forage for white-tailed deer, blackbears, feral pigs, foxes, and many birdspecies. Flatwoods plum is a pioneerspecies, with efficient seed dispersal

mechanisms for migrating into regenerat-ing burned or clearcut areas.

The genus Prunus is large, with about200 species worldwide, and it containsmany economically important members.In addition to the plums, this genusincludes cherries, sloes, peaches, nec-tarines, apricots, and almonds.Flatwoods plum and many of its closerelatives are quite ornamental, withmasses of handsome white or pink flow-ers, and they are often planted as “flow-ering cultivars” in landscapes.

The plums and cherries have longhistories of medicinal usage. An infusionor tea made from the bark has been usedas an emetic to induce vomiting, and totreat coughs. The bark and leaves in thegenus Prunus contain varying amountsof glycosides that are converted undersome conditions into prussic acid, orhydrogen cyanide, which is extremelypoisonous. Wilted foliage, especially,contains enough cyanide to be danger-ous to livestock. Ripe plums and blackcherries have been added to clear,newly-made corn whiskey, to give it anaged, finished color that takes severalyears to achieve in an oak barrel.

Other common or folk names for flat-woods plum are “black sloe” and “hogplum.” The Alabama state champion,located in Baldwin County, is 25.8 inch-

es in circumference, 24 feet tall, with ahuge average crown spread of 70 feet.

(Prunus umbellata)

By Fred Nation, Educator, Baldwin County

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