The burden of proof should be on the applicant to demonstrate that alternatives are not available and were not available during the earliest stages of project planning. Mitigation plans A major reason for the lack of success of previous mitigation efforts has been the lack of attention during the permitting process to creation of a good mitigation plan. The elements listed have been found through experience to be crucial to successful replacement of lost wetland functions. This section requires assessors to consider wetland regulations in their assessment of properties for tax and public purchase purposes. Attempts to acquire land publicly have been held up because land was valued with no apparent consideration of the limits imposed by regulations.
Tax breaks can also provide incentive to keep wetlands in their natural state.