Is gardening care of permanent planting necessary?
• Yes, all planting needs care or it becomes overgrown and unsightly. We gave you, in advance, an estimate of the cost on an annual basis, which usually is $25-$30. Families may care for their own planting but most find this difficult and inconvenient. Special gardening care of planting is not covered by the 30% deduction for permanent maintenance. (Please see #6 on page 2).