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Sierra Club Conservation Policies
Open Space and Taxation
The Sierra Club urges all states to adopt taxation policies that recognize the
highest and best use of open space lands may be their continuance as open space and
encourages their use for purposes consistent with their open character, rather than their
necessarily being appraised at their highest marked value, as for urban and industrial
purposes.
Adopted by the Board of Directors, May 7-8, 1966