It is located in a very desirable area of middle Georgia, in the heart of the piedmont and less than one and a half hour from Atlanta. However, the Topo is more consistent with North Georgia, as opposed to middle Georgia. There are many rolling hills and large creeks with granite out croppings. The property joins two national forests, Piedmont and Hitchiti, which have no outside access to this property. However, because of the location of the adjoining National forest, this property allows unlimited access to over 20,000 acres. The land has frontage on two roads, Highway 11 on the Northeast side, and Hitchiti road on the rear, or South West side.

Timber Value - The property is covered with mature hardwoods and planted pines. There are over 1000 acres of planted pines which range from 14 years of age to over 34 years of age. Much of the planted pines are in need of thinning which will provide for immediate positive cash flow. There are approximately 500 acres of mature hardwoods.

Conservation Easement One of the greatest upsides, is the potential for a CE. The new law which recently passed H.R.4853 increased the previous allowable deduction of 30% of AGI to 50% of AGI. It also increased the number of years to take advantage of the full deduction from 6 years to 16 years. Not all property can or will qualify for a CE but this property has all the ingredients for a legitimate and uncontestable CE.

Necessary / Desirable CE Components

Realistic and verified comparison for greatest and best use valuation

Adjacent to two national forest

Civil War historical significance

Partial Steam buffer protective covenants

Topo and stream aesthetics

Location

High level due diligence completed and conservator and trust identified

The property deserves to be protected because of its uniqueness, beauty, and historical significance. This property offers a unique opportunity for an individual, or group, or family who could benefit from the tax deductions created by a conservation easement and who desires the best timber / recreation land in Georgia. From an in-depth analysis and high level due diligence study, this property has the potential to pay for itself in 5 to 6 years by adding a conservation easement and proper timber management.

The ingredients are present and the possibilities are real.