So, on an $85k block of land, paying $6k interest, for a deduction of maybe $2k tax.... no, it's not really worth it.
I suppose if you were holding $400k of land or in a huge tax bracket, or both, it might be worthwhile though, right?
Do people actually do this on purpose? is the tax deduction worth the cost of DA? (I have no idea what a DA costs, but i assume there is some sort of fees involved in lodging the aplication.)