Abstract

KIEPER, A. 1988. Does money grow on trees? (part II). Grounds Maintenance 23(11):36, 38, 77.

The first part of this two-part series explained tree valuation methods. Part II walks you through some case examples, gives you tips on claiming casualty losses and explains income tax deduction criteria, civil damage criteria and some precedence-setting cases. There are three avenues for claiming plant material casualty losses—insurance coverage, income tax deductions and civil damage claims. Whatever avenue your plant casualty loss dictates, either by circumstances or amount, make sure the evaluation is professionally backed, thoroughly documented, concisely prepared, up to date, understandable and legally defensible. When contested, many legitimate claims are either not awarded or diminished in award value because the claimant could not properly defend the case.

• © 1990, International Society of Arboriculture. All rights reserved.