In accordance with the findings in 76-6-102, the legislature states that the purposes of this chapter are to:
(1) authorize and enable public bodies and certain qualifying private organizations voluntarily to provide for the preservation of native plants or animals, biotic communities, or geological or geographical formations of scientific, aesthetic, or educational interest;
(2) provide for the preservation of other significant open-space land anywhere in the state either in perpetuity or for a term of years; and
(3) encourage private participation in such a program by establishing the policy to be utilized in determining the property tax to be levied upon the real property which is subject to the provisions of this chapter.