In the last contest(Christmas), we had to search for Christmas tree parts, and one of the prizes, was a complete tree.
The Christmas tree is a unique tree, because it offers something all other trees(minus one at HQ) do not offer…lindens, and LO points.
The Christmas tree has a built in 3x budget, and like the rocks landowners can put out, 50% of the budget placed in them, goes back into HQ. The remaining stays in the budget of the tree.
Anytime someone finds a linden while using the handsaw, the tree owner gets LO points. There is also agility awarded to the tree owner.
Unlike the rocks, however, a Christmas tree with a depleted budget, can STILL be used just like any other tree, there simply will not be a budget to dole out lindens.