It is the intent of this publication to provide methodology that appraisers, tax preparers and other interested parties can use in determining the value of pecan trees. Pecan trees are indigenous (native) to the United States. They were first recordedby early explorers during expeditions across America. Native Americans taught them to eat the high quality kernels ("pecans") found inside the nuts. The trees grew wild and today are referred to as native pecan trees because they occur naturally. Pecanis the only major cultivated nut native to the United States. It is particularly adapted to the MississippiValley, westward into central Oklahoma and Texas, southward into northern Mexico and as far north as northern Illinois. The nuts produced by these native trees are known by their somewhat hard shells and very flavorful kernels.
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