Orange County NC Website
97 <br /> the mark of preserving rural character. She added <br /> that she felt developers and landowners can be <br /> creative enough to it work. <br /> Brown stated that she had always felt that the <br /> open space requirement should be mandatory. She also <br /> felt it should be a phased in program with a very <br /> significant educational process to help developers <br /> understand how to re-design development for open <br /> space protection. She noted that she would like for <br /> the end result to be mandatory. An education process <br /> is very important for all concerned; developers, <br /> Board members and Staff. She also noted that there <br /> would not be much results unless people understand <br /> how to do it. It will take time for everyone to <br /> understand the concept of open space. <br /> Walters reminded the Planning Board that the <br /> Agricultural Districts Advisory Board has been <br /> working on many farmland preservation techniques. <br /> The item that the Board is currently working on <br /> is donation of conservation easements which allows <br /> for some State and Federal inheritance tax benefits. <br /> If the open space requirement is made mandatory, it <br /> would totally eliminate any State and Federal tax <br /> benefits. <br /> Brown asked for clarification on the statement made <br /> by Walters regarding the elimination of Federal and <br /> State inheritance tax benefits. Waddell responded <br /> that since open space is not mandatory at this <br /> point, it is allowed by Federal and State Statutes <br /> for an individual to deed open space rights to a <br /> conservation group and receive tax benefits. Working <br /> with individuals on such a project provided the <br /> information that the Statutes are clear that a <br /> mandatory open requirement would preclude those <br /> benefits. <br /> Lee Rafalow, from the audience, stated that unless <br /> North Carolina has a specific statute on this issue, <br /> the loss of benefits is incorrect. Collins <br /> responded that there is a specific statute that <br /> addresses the issue. <br /> Reid asked for clarification of phased in mandatory <br /> open space. <br /> Hoecke asked if something was being discussed that <br /> would be a part of the annual review anyway. <br /> Jobsis stated that Orange County citizens have <br /> spoken loud and clear in TAC meetings, in Rural <br /> Character special work sessions, and previous public <br />