1. Federal Policy III Deductions for mortgage interest and property taxes on second homes Casualty loss deduction for damage caused by natural hazard Rental property expenses considered business expenses Accelerated depreciation on rental property Internal Revenue Code Provisions Slide 30.1 Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course

2. Managing Development in the Coastal Zone, Federal Policy III: “Hard” Erosion Control Structures Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Rockfill Breakwater – Gibson’s Landing, British Columbia Slide 30.2 Source: http://www.eng.ucalgary.ca/CSCE-Students/coastal_breakwaters.htmhttp://www.eng.ucalgary.ca/CSCE-Students/coastal_breakwaters.htm

3. Managing Development in the Coastal Zone, Federal Policy III: “Hard” Erosion Control Structures Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Earthfill Breakwater – Montreal, Quebec Slide 30.3 Source: http://www.eng.ucalgary.ca/CSCE-Students/coastal_breakwaters.htmhttp://www.eng.ucalgary.ca/CSCE-Students/coastal_breakwaters.htm

4. Managing Development in the Coastal Zone, Federal Policy III: “Hard” Erosion Control Structures Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.4 Newport Jetty, Oregon Source: http://www.wrh.noaa.gov/Portland/images/newportjetty.jpghttp://www.wrh.noaa.gov/Portland/images/newportjetty.jpg

5. Managing Development in the Coastal Zone, Federal Policy III: Hard” Erosion Control Structures Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.5 Source:http://greenlightwrite.com/Galseawall.JPG Seawall;Galveston, Texas

6. Managing Development in the Coastal Zone, Federal Policy III: USACOE Beach Nourishment Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.6 Source: http://www.ncsu.edu/coast/shell/photo/photo.htmlhttp://www.ncsu.edu/coast/shell/photo/photo.html Shell Island Resort Sandbags, North Carolina

7. Managing Development in the Coastal Zone, Federal Policy III: USACOE Beach Nourishment Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.7 “ Palm Beach County has constructed or participated in at least 9 beach nourishment projects. This coastal management option provides storm protection to uplands by adding sand to the littoral system and reduces the need for coastal armoring. Potential environmental impacts are minimized by thorough geotechnical evaluation and careful delineation of a borrow area. The Alaska dredged nearly 783,000 cubic yards of offshore sand for the Ocean Ridge Shore Protection Project in 1998” Source: http://www.pbcgov.com/erm/divisions/enhancement/beach1.htm http://www.pbcgov.com/erm/divisions/enhancement/beach1.htm Palm Beach, Florida, Beach Nourishment Project

8. Managing Development in the Coastal Zone, Federal Policy III: USACOE Beach Nourishment Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.8 “Sand was transported from the dredge to the beach by floating and submerged pipe line.” Source: http://www.pbcgov.com/erm/divisions/enhancement/beach1.htmhttp://www.pbcgov.com/erm/divisions/enhancement/beach1.htm Palm Beach, Florida, Beach Nourishment Project

9. Managing Development in the Coastal Zone, Federal Policy III: USACOE Beach Nourishment Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.9 “Thirty inch pipe discharged up to 60,000 cubic yards of sand per day onto the beach.” Source: http://www.pbcgov.com/erm/divisions/enhancement/beach1.htmhttp://www.pbcgov.com/erm/divisions/enhancement/beach1.htm Palm Beach, Florida, Beach Nourishment Project

10. Managing Development in the Coastal Zone, Federal Policy III: USACOE Beach Nourishment Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Palm Beach Florida Beach Nourishment Project Slide 30.10 “ Bull dozers moved and shaped the sand after it was pumped ashore.” Source:http://www.pbcgov.com/erm/divi sions/enhancement/beach1.htmhttp://www.pbcgov.com/erm/divi sions/enhancement/beach1.htm

11. Managing Development in the Coastal Zone, Federal Policy III: Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.11 US Army Corps of Engineers –Beach Nourishment Projects in Florida Source:http://beach15.beaches.fsu.eduhttp://beach15.beaches.fsu.edu

12. Managing Development in the Coastal Zone, Federal Policy III: Land Ownership- National Park Service Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.12 Olympic National Park http://gorp.away.com/gorp/resource/us_ns/nc/map_capeh.htm

13. Managing Development in the Coastal Zone, Federal Policy III: Land Ownership- National Park Service Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.13 National Park Service – National Parks in US Source: http://gorp.away.com/gifs/states/ma/m_capens.gif http://gorp.away.com/gifs/states/ma/m_capens.gif Cape Cod National Seashore

14. Managing Development in the Coastal Zone, Federal Policy III: Land Ownership – National Park Service Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.14 Source:http://gorp.away.com/gifs/sta tes/nc/m_capeha.gifhttp://gorp.away.com/gifs/sta tes/nc/m_capeha.gif

15. Managing Development in the Coastal Zone, Federal Policy III: Land Ownership- Department of Defense Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.15 Source:ttp://www.cr.nps.gov/nagpra/DOCUMENTS/BasesMilitaryMAP.htmttp://www.cr.nps.gov/nagpra/DOCUMENTS/BasesMilitaryMAP.htm

16. Managing Development in the Coastal Zone, Federal Policy III: Land Ownership- Department of Agriculture Session Name: Managing Development in the Coastal Zone, Federal Policy III…. Coastal Hazards Management Course Slide 30.16 US Forest Service - Lands across the US http://www.4x44u.com/Features/RecreationFee/fslandsmap.jpg