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� e <br /> The 1999 JMRP report recommended that the new Inter- Governmental Parks <br /> Work Group explore establishment of an impact fee or tax . <br /> IV . Orange County Lands Legacy Program <br /> Both the 1997 Coordination report and the 1999 JMRP report note the role that <br /> the County could play as a lead entity in coordinating future parks and recreation <br /> land acquisitions . As noted in the 1999 report, if the County and Towns wish to <br /> pursue joint capital funding for parks , a vehicle now exists at the County level to <br /> provide for coordinated parkland acquisitions . <br /> On April 4 , 2000 , the Orange County Commissioners adopted a new voluntary <br /> program designed to provide for a comprehensive approach to the conservation <br /> of priority resource lands in the County . The Lands Legacy program has five <br /> areas of emphasis : <br /> 1 . Parkland ( active and low- impact) <br /> 2 . Natural areas and wildlife habitat <br /> 3 . Prime Farmland <br /> 4 . Cultural resource lands ( containing historic, archaeological or visual <br /> sites of significance ) <br /> 5 . Riparian buffers in water supply watersheds <br /> The Lands Legacy approach uses a GIS " comprehensive resource database " to <br /> evaluate and prioritize critical resource lands , and also includes criteria to <br /> evaluate lands for each of the resource variables listed above . Funding for Lands <br /> Legacy acquisitions comes from a Lands Legacy fund in the Orange County CIP ; <br /> bond funds , and aggressive pursuit of outside grant sources . <br /> The Lands Legacy program was developed concurrent with the completion of the <br /> JMRP report . With this in mind , the program is designed to function countywide, <br /> if desired , to facilitate conservation of important resource lands . Management <br /> structures were explored that could , in the long -term , be of a joint County/town <br /> nature . As discussed in the JMRP report, the County 's role as lead entity for <br /> parkland acquisitions for all local governments could become operational <br /> through : <br /> • the methods described above for synchronizing capital funding sources , and <br /> • the Annual Action Plan program for Lands Legacy <br /> The 1999 JMRP report saw this program as a coordinating mechanism for <br /> parkland acquisition by both County and Towns — recognizing that the broader <br /> definition of parks in the report brings the inter- relationship between natural <br /> resources and recreation facilities into focus . <br />