This PURCHASE AND SALE AGREEMENT AND JOINT ESCROW INSTRUCTIONS. The Forest Service provides Special Use Authorizations for the private, non-exclusive use of National Forest land for a variety of reasons.Any arrangement regarding the tax liability must be worked out between the buyer and seller. If the buyer agrees, you assign the contract to them and transfer the ownership of the purchase agreement. Property is to be master-metered, whichever is the greater amount. 3.